M/S Tandem Interiors Private Limited vs. Deputy Commissioner Of Commercial Taxes

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WP/7711/2024HC KarnatakaGSTCNR KAHC01012944202421 March 2025Bench: S.R.KRISHNA KUMAR2 pages
For Petitioner: SRI. ASHOK A KULAKARNI., ADVOCATEFor Respondent: SMT. JYOTHI.M.MARADI, HCGP FOR R-1 TO R-3 SRI. AKASH.B. SHETTY, ADVOCATE FOR R-4

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:12117 WP No. 7711 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 7711 OF 2024 (T-RES) BETWEEN: M/S TANDEM INTERIORS PRIVATE LIMITED (A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956,) 403, A BLOCK, QUEENS CORNER APARTMENT, NO.3, QUEENS ROAD BENGALURU – 560 052. REPRESENTED BY ITS MANAGING DIRECTOR, SHRI SRINATH RAM ADVANI AGED ABOUT 50 YEARS …PETITIONER (BY SRI. ASHOK A KULAKARNI.,ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-1.7) DGSTO-1 5TH FLOOR, BMTC BUS STOP, TTMC COMPLEX, YESHWANTHAPUR BENGALURU – 560 022. 2. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)1 TTMC BMTC BUILDING, 2ND FLOOR, SHANTHINAGAR, BENGALURU-560 027. 3. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY - FINANCE, AMBEDKAR VEEDHI BENGALURU-560 001. Digitally signed by NANDINI D Location: High Court of Karnataka - 2 - NC: 2025:KHC:12117 WP No. 7711 of 2024 4. UNION OF INDIA REPRESENTED BY THE FINANCE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL SECRETARIAT NORTH BLOCK NEW DELHI-110 001. …RESPONDENTS (BY SMT. JYOTHI.M.MARADI, HCGP FOR R-1 TO R-3 SRI. AKASH.B. SHETTY, ADVOCATE FOR R-4) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH BY AN ORDER, WRIT OR

U/S 107(11) OF THE KGST ACT AND CGST ACT PASSED BY THE R2 BEARING NO.GST AP.NO.04/2022.23 DTD 28.11.2023 IN ANNEXURE-B TO THE EXTENT OF DIS ALLOWANCE OF INPUT TAX CREDIT AMOUNTING TO RS.10,09,222/- PLUS APPLICABLE INTEREST AND PENALTY FOR THE PERIOD FY 2017.18 AS UNLAWFUL, ILLEGAL, VOID-AB-INITIO AND ULTRA VIRES THE PROVISIONS OF KGST ACT AND CGST ACT, ALONG WITH THE ATTENDANT ACTIONS.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

Learned counsel for the petitioner has filed a memo seeking withdrawal of the petition.

2.

The said memo is placed on record. Accordingly, the petition is dismissed as withdrawn. (S.R.KRISHNA KUMAR) JUDGE

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Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.