M/S Manik Rao S/O Nagshetty Yaba vs. The Office Of The Assistant Commissioner And Anr
Original PDF →WP/200453/2023HC KarnatakaGSTCNR KAHC03001314202311 March 2025Bench: ANANT RAMANATH HEGDE2 pages
For Petitioner: SRI. SANDEEP VIJAYKUMAR, ADVOCATEFor Respondent: SRI SHIVARAJ S. BOLLOLLI, ADVOCATE FOR R1; SRI MALLIKARJUN SAHUKAR, A.G.A. FOR R2
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Cause title — parties, addresses and appearances
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NC: 2025:KHC-K:1591
WP No. 200453 of 2023
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. 200453 OF 2023 (T-IT)
BETWEEN:
M/S MANIK RAO
S/O NAGSHETTY YABA
AGE: 38 YEARS,
OCC: CONTRACTOR,
R/O: H.NO.2/32, 2ND BLOCK,
VILLAGE KAMTHANA,
TQ. AND 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-540, KARNATAKA GOODS AND SERVICE TAXES
OFFICE, BIDAR – 585 401
…RESPONDENTS
(BY SRI SHIVARAJ S. BOLLOLLI, 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 21.01.2023 ISSUED BY THE RESPONDENT NO.2
HEREIN
IN
FILE
ACCT-LGSTO-540/SCN/
2022-23/
DATED
Digitally signed by
BASALINGAPPA
SHIVARAJ
DHUTTARGAON
Location: HIGH
COURT OF
KARNATAKA
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NC: 2025:KHC-K:1591
WP No. 200453 of 2023
21.01.2023, THE COPY OF WHICH IS AT ANNEXURE-A AND DIRECT
THE
RESPONDENT
NO.2
HEREIN
TO
CONSIDER
THE
REPRESENTATION
DATED
02.02.2023,
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The memo is accepted with all just exceptions, the petition is dismissed as withdrawn.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.