BharatTaxGST

M/S Sai Shakti Agency vs. The Office Of The Assistant Commissioners And Anr

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WP/202460/2022HC KarnatakaGSTCNR KAHC03006873202211 March 2025Bench: ANANT RAMANATH HEGDE2 pages
For Petitioner: SRI. SANDEEP VIJAYKUMAR, ADVOCATEFor Respondent: SRI GIRISH S.HULIMANI, ADVOCATE FOR R1; SRI MALLIKARJUN SAHUKAR, A.G.A. FOR R2
AI SummaryDismissed

Facts

The petitioner filed a writ petition seeking to quash a notice issued by the Assistant Commissioner of Commercial Taxes and to direct the respondent 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 that the petitioner intended to avail benefits under an amended provision of the CGST Act.

Key Issues

The primary issue was the petitioner's request to withdraw the writ petition. The court also acknowledged the petitioner's intention to seek benefits under a specific section of the CGST Act.

Sections Cited

Section 16

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC-K:1587 WP No. 202460 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. 202460 OF 2022 (T-RES) BETWEEN: M/S SAI SHAKTI AGENCY SRI SHANT KUMAR S/O VEERSHETTY KHANRE, AGE: 41 YEARS, OCC: BUSINESS, R/O: NEAR NEW BUS STAND, SAI KRUPA COMLEX, DEVI COLONY, BIDAR, TQ BIDAR & DIST BIDAR. …PETITIONER (BY SRI. SANDEEP VIJAYKUMAR, ADVOCATE) AND: 1. THE OFFICE OF THE ASSISTANT COMMISSIONERS CENTRAL TAX (CGST) AND CENTRAL EXCISE, GULBARGA DIVISION, BEHIND TV STATION, REVANSIDESHWAR COLONY, KALABURAGI 585 104. 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LVO, KARNATAKA GOODS AND SERVICE TAXES OFFICE, BIDAR – 585 401. …RESPONDENTS (BY SRI GIRISH S.HULIMANI, ADVOCATE FOR R1; SRI MALLIKARJUN SAHUKAR, A.G.A. FOR R2) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER OF NOTICE/DATED 25.07.2022 ISSUED BY THE RESPONDENT NO.2 HEREIN IN FILE ACCT-LGSTO-540/2022-23/ASMT-10/1172, DATED Digitally signed by BASALINGAPPA SHIVARAJ DHUTTARGAON Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-K:1587 WP No. 202460 of 2022 25.07.2022, THE COPY OF WHICH IS AT ANNEXURE-A AND DIRECT THE RESPONDENT NO.2 HEREIN TO CONSIDER THE REPRESENTATION DATED 03.08.2022, 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.

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) JUDGE

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.