M/S Pcm Consultants Private Limited vs. Union Of INDIA
Original PDF →WP/17555/2024HC KarnatakaGSTCNR KAHC01036164202424 February 2025Bench: S.G.PANDIT3 pages
For Petitioner: SRI. CHIDANANDA URS B. G., ADVFor Respondent: SRI. K HEMAKUMAR, AGA FOR R2 SRI POOJAPPA J., CGC FOR R1, R3 & R4
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Cause title — parties, addresses and appearances
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NC: 2025:KHC:8148
WP No. 17555 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 24TH DAY OF FEBRUARY, 2025
BEFORE
THE HON'BLE MR JUSTICE S.G.PANDIT
WRIT PETITION NO. 17555 OF 2024 (T-RES)
BETWEEN:
M/S. PCM CONSULTANTS PRIVATE LIMITED
(A REGISTERED PRIVATE LIMITED COMPANY
ALSO REGISTERED UNDER THE PROVISION
OF THE CGST/SGST ACT 2017
3 AND 4, GIDDENS LAYOUT,
WHITE FIELD ROAD,
BENGALURU -560066.
REP. BY ITS DIRECTOR
SRI SAWALDAS JETHANI,
S/O GOVINDRAM JETHANI,
AGED ABOUT 50 YEARS.
…PETITIONER
(BY SRI. CHIDANANDA URS B. G., ADV.)
AND:
1.
UNION OF INDIA
MINISTRY OF FINANCE,
REP. BY ITS SECRETARY,
NORTH BLOCK,
NEW DELHI 110001.
2.
STATE OF KARNATAKA
FINANCE DEPARTMENT,
REP. BY ITS SECRETARY,
VIDHANA SOUDA,
BANGALORE -560001.
3.
CENTRAL BOARD OF INDIRECT TAXES
AND CUSTOMS
Digitally signed
by
MARIGANGAIAH
PREMAKUMARI
Location: HIGH
COURT OF
KARNATAKA
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NC: 2025:KHC:8148
WP No. 17555 of 2024
REP. BY ITS CHAIRMAN,
NORTH BLOCK,
NEW DELHI -110001.
4.
COMMERCIAL TAX OFFICER AUDIT 5.6
DGSTO- 5, ROOM NO. 504,
5TH FLOOR, B- BLOCK VTK 2,
RAJENDRANAGAR,
KORAMANGALA,
BANGALORE- 560047.
…RESPONDENTS
(BY SRI. K HEMAKUMAR, AGA FOR R2
SRI POOJAPPA J., CGC FOR R1, R3 & R4)
THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO A) DIRECTION
DECLARING THE PROVISIONS OF SECTION 17(5)(C) AND (D) OF THE
KGST ACT 2017 READ WITH CGST ACT 2017 WHICH PROVISION IS
AT ANNX-M AS UNCONSTITUTIONAL OR TO READ DOWN THE
PROVISIONS TO ALLOW INPUT TAX CREDIT WHEN SUCH CREDIT IT
IS USED OR INTENDED TO BE USED IN THE COURSE OR
FURTHERANCE OF BUSINESS AND ETC.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER
WAS MADE THEREIN AS UNDER:
CORAM:
HON'BLE MR JUSTICE S.G.PANDIT
ORAL ORDER
Learned counsel for the petitioner files memo dated 24.02.2025 seeking leave to withdraw the writ petition with liberty to avail benefits under the Amnesty Scheme under Section 128A of CGST/KGST Act, 2017. NC: 2025:KHC:8148 WP No. 17555 of 2024
2.
Memo is placed on record.
3.
Writ petition is dismissed as withdrawn with liberty as sought for. (S.G.PANDIT) JUDGE
NC CT:bms List No.: 1 Sl No.: 3
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.