M/S M M S Pharmaceutical vs. The Office Of The Assistant Commissioner And Anr
Original PDF →WP/201875/2023HC KarnatakaGSTCNR KAHC03006205202311 March 2025Bench: ANANT RAMANATH HEGDE2 pages
For Petitioner: SRI SANDEEP VIJAYKUMAR, ADVOCATEFor Respondent: SRI GIRISH HULIMANI, 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:1579
WP No. 201875 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. 201875 OF 2023 (T-RES)
BETWEEN:
M/S. M.M.S. PHARMACEUTICAL DISTRIBUTOR
SHRI MOHAMMED SALEEM
AGE: 44 YEARS,
OCC: BUSINESS,
R/O: SHOP NO.9-5-426,
MAQDOOMJI COLONY,
CHIDRI ROAD, TALUKA AND DISTRICT BIDAR.
…PETITIONER
(BY SRI SANDEEP VIJAYKUMAR, ADVOCATE)
AND:
1.
THE OFFICE OF THE ASSISTANT COMMISSIONER
CENTRAL TAX (CGST) AND CENTRAL EXCISE,
GULBARGA DIVISION,
BEHIND TV STATION,
REVANSIDDESHWAR COLONY,
KALABURAGI – 585 104.
2.
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
LVO-540 KARNATAKA GOODS AND SERVICE TAXES
OFFICE BIDAR 585 401.
…RESPONDENTS
(BY SRI GIRISH HULIMANI, ADVOCATE FOR R1;
SRI MALLIKARJUN SAHUKAR, A.G.A. FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER
OF NOTICE / DATED 09.12.2022 ISSUED BY THE RESPONDENT NO.2
HEREIN IN FILE NO.ACCT/LGSTO-540/BDR/DRC-01A/2022-23/2447
Digitally signed by
BASALINGAPPA
SHIVARAJ
DHUTTARGAON
Location: HIGH
COURT OF
KARNATAKA
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NC: 2025:KHC-K:1579
WP No. 201875 of 2023
AND DATED 09.12.2022, THE COPY OF WHICH IS AT ANNEXURE-A
AND DIRECT THE RESPONDENT NO.2 HEREIN TO CONSIDER THE
REPRESENTATIONS
DATED
10.01.2023,
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The memo is accepted with all just exceptions, the petition is dismissed as withdrawn.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.: 56
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.