BharatTaxGST

M/S Mahalaxmi Agencies vs. The Union Of INDIA And Ors

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WP/201594/2022HC KarnatakaGSTCNR KAHC03004866202211 March 2025Bench: ANANT RAMANATH HEGDE3 pages
For Petitioner: SRI. SANDEEP VIJAYKUMAR, ADVOCATEFor Respondent: SRI SUDHIRSINGH R. VIJAPUR, D.S.G.I., FOR R1; SRI GIRISH S.HULIMANI, ADVOCATE FOR R2 AND R3; SRI MALLIKARJUN SAHUKAR, A.G.A. FOR R4
AI SummaryDismissed

Facts

The petitioner filed a writ petition challenging a notice issued by Respondent No. 4 and seeking a direction to consider their representation. A memo was subsequently filed seeking to withdraw the petition.

Held

The Court accepted the memo seeking withdrawal of the petition. The Court noted the petitioner's intention to avail benefits under an amended provision of the CGST Act.

Key Issues

The primary issue was the petitioner's challenge to a notice and their request for consideration of a representation. The case was ultimately withdrawn by the petitioner.

Sections Cited

Section 16

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC-K:1586 WP No. 201594 of 2022 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 11TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO. 201594 OF 2022 (T-RES) BETWEEN: M/S MAHALAXMI AGENCIES BY ITS PROPRIETORSHIP, SRI JAGADISH MALLANNA BHAVE R/O: H.NO.8-11-146, SRIGURURAJSEVASANGH, KEB ROAD, BIDAR, DIST: BIDAR. …PETITIONER (BY SRI. SANDEEP VIJAYKUMAR, ADVOCATE) AND: 1. THE UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, SOUTH BLOCK, NEW DELHI – 100 001. 2. THE OFFICE OF THE ASSISTANT COMMISSIONERS CENTRAL TAX (CGST) AND CENTRAL EXCISE, GULBARGA DIVISION, BEHIND TV STATION, REVANSIDESHWAR COLONY, KALABURAGI 585 104. 3. THE SUPERINTENDENT OF CENTRAL EXCISE CUSTOMS AND SERVICE TAX, CENTRAL TAX (CGST) AND CENTRAL EXCISE, OFFICE OF THE SUPERINTENDENT OF Digitally signed by BASALINGAPPA SHIVARAJ DHUTTARGAON Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-K:1586 WP No. 201594 of 2022 CENTRAL TAX (CGST) AND CENTRAL EXCISE, MIG NO.24, KHB COLONY, RANGE BIDAR, BIDAR – 585 401. 4. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LVO, KARNATAKA GOODS AND SERVICE TAXES OFFICE, BIDAR – 585 401. …RESPONDENTS (BY SRI SUDHIRSINGH R. VIJAPUR, D.S.G.I., FOR R1; SRI GIRISH S.HULIMANI, ADVOCATE FOR R2 AND R3; SRI MALLIKARJUN SAHUKAR, A.G.A. FOR R4) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER OF NOTICE/DATED 09.06.2022 ISSUED BY THE RESPONDENT NO.4 HEREIN IN FILE ACCT-LGSTO- 540/BDR/GSTO/22-23/ASMT-10/526, THE COPY OF WHICH IS AT ANNEXURE-A AND DIRECT THE RESPONDENT NO.4 HEREIN TO CONSIDER THE REPRESENTATION DATED 14.06.2022, SUBMITTED BY THE PETITIONER HEREIN, FORTHWITH, THE COPY OF WHICH IS AT ANNEXURE-B AND ETC. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE ANANT RAMANATH HEGDE

ORAL ORDER (PER: HON'BLE MR JUSTICE ANANT RAMANATH HEGDE)

A memo is filed seeking leave of the Court to withdraw the petition.

2.

The memo is accepted with all just exceptions, the petition is dismissed as withdrawn. NC: 2025:KHC-K:1586 WP No. 201594 of 2022

3.

It is stated that the petitioner intends to avail the benefits under amended Sub Section 5 of Section 16 of CGST Act. The petitioner is entitled to the benefit under the aforementioned provision, if provision has conferred any such benefit. (ANANT RAMANATH HEGDE)

THM List No.: 2 Sl No.: 0

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.