M/S Nidhi Bharat Gas Gramina Vitarak vs. The Union Of INDIA And Ors
Original PDF →WP/201562/2022HC KarnatakaGSTCNR KAHC03004496202211 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
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Cause title — parties, addresses and appearances
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NC: 2025:KHC-K:1585
WP No. 201562 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. 201562 OF 2022 (T-RES)
BETWEEN:
M/S NIDHI BHARAT GAS GRAMINA VITARAK
BY ITS MANAGING PARTNERS
SRI RAJASHEKHAR JAWALAGI,
AGE : 41 YEARS,
R/O: NEAR VETERINARY HOSPITAL
MANNAEKHALLI, TQ: HUMNABAD,
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
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NC: 2025:KHC-K:1585
WP No. 201562 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 21.01.2021 ISSUED BY THE
RESPONDENT
NO.4
HEREIN
IN
FILE
ACCT-LGSTO-
540/BDR/GSTO/21-22/ASMT-10/1766, THE COPY OF WHICH IS
AT ANNEXURE-A AND DIRECT THE RESPONDENT NO.4 HEREIN
TO CONSIDER THE REPRESENTATION DATED 08.03.2022,
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:1585 WP No. 201562 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) 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.