M. Ravipratap S/O M Eranna vs. The Union Of INDIA And Ors
Original PDF →WP/200140/2023HC KarnatakaGSTCNR KAHC03000060202327 January 2025Bench: R.NATARAJ3 pages
For Petitioner: SRI. ANANTH S. JAHAGIRDAR, ADVOCATEFor Respondent: SRI. MALLIKARJUN SAHUKAR, AGA FOR R1 TO R4
No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
- 1 -
NC: 2025:KHC-K:553
WP No. 200140 of 2023
IN THE HIGH COURT OF KARNATAKA
KALABURAGI BENCH
DATED THIS THE 27TH DAY OF JANUARY, 2025
BEFORE
THE HON'BLE MR JUSTICE R.NATARAJ
WRIT PETITION NO.200140 OF 2023 (T-RES)
BETWEEN:
M.RAVIPRATAP S/O M. ERANNA,
AGE: 42 YEARS, OCC: PROPRIETOR,
M. RAVI PRATAP CONTRACTOR,
R/O H.NO.4-4-145/1A, 2ND FLOOR,
BRB COLLEGE, ZAHEERABAD AREA,
RAICHUR, DIST. RAICHUR-584101.
…PETITIONER
(BY SRI. ANANTH S. JAHAGIRDAR, ADVOCATE)
AND:
1.
THE UNION OF INDIA.
REP. BY ITS SECRETARY,
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
SOUTH BLOCK, NEW DELHI-110001.
2.
THE OFFICE OF THE ASSISTANT COMMISSIONERS,
CENTRAL TAX (CGST) AND CENTRAL EXCISE,
GULBARGA DIVISION, BEHIND TV STATION,
REVANSIDDESHWAR COLONY, KALABURAGI-585104.
3.
THE SUPERINTENDENT OF CENTRAL EXCISE,
CUSTOMS AND SERVICE TAX,
CENTRAL TAX (CGST) AND CENTRAL EXCISE,
OFFICE OF THE SUPERINTENDENT OF
CENTRAL TAX (CGST) AND CENTRAL EXCISE,
Digitally signed
by SACHIN
Location: High
Court Of
Karnataka
- 2 -
NC: 2025:KHC-K:553
WP No. 200140 of 2023
RAICHUR, DIST. RAICHUR-585401
4.
ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES (LGSTO) 530,
RAICHUR, KARNATAKA GOODS
AND SERVICE TAXES OFFICE,
RAICHUR-584101.
…RESPONDENTS
(BY SRI. MALLIKARJUN SAHUKAR, AGA FOR R1 TO R4)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
QUASH THE SHOW CAUSE NOTICE U/S 16 (4) OF CGST ACT
2017 DATED 25.01.2022 IN FILE NO.ACCT-LGSTO-530/2021-
22/ASMT-10/834 TOWARDS TAX PERIOD OF APRIL 2019 TO
MARCH 2020 TO THE PETITIONER HEREIN REQUIRING THE
PETITIONER TO PAY AN INPUT TAX CREDIT (ITC) OF
RS.32,40,436/- WITH INTEREST UNDER SUB SEC.10 OF
SEC.42 AT RS.12,96,174/- WHICH COMES TO RS.45,36,610/-
THE COPY OF WHICH IS AS PER ANNEXURE-A AND 2) QUASH
THE SHOW CAUSE NOTICE U/S 16 (4) OF CGST ACT 2017
DATED
07.02.2022
IN
FILE
NO.ACCT-LGSTO-530/2021-
22/ASMT-10/1061 TOWARDS TAX PERIOD OF APRIL 2020 TO
MARCH 2021 TO THE PETITIONER HEREIN REQUIRING THE
PETITIONER TO PAY AN INPUT TAX CREDIT (ITC) OF
RS.14,46,586/- WITH INTEREST UNDER SUB SEC.10 OF
SEC.42 AT RS.5,78,634/- WHICH COMES TO RS.20,25,221/-
THE COPY OF WHICH IS AS PER ANNEXURE-D 3) DIRECT THE
RESPONDENT
NO.4
HEREIN
TO
CONSIDER
THE
REPRESENTATIONS
DATED
16.11.2022
AND
22.11.2022,
SUBMITTED BY THE PETITIONER HEREIN, FORTHWITH, THE
COPY OF WHICH IS AT ANNEXURE-C, C-1, E AND E-1.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:
CORAM:
HON'BLE MR JUSTICE R.NATARAJ
- 3 -
NC: 2025:KHC-K:553
WP No. 200140 of 2023
A memo is filed by the learned counsel for the petitioner seeking to withdraw the petition.
In view of the memo, the petition is dismissed as withdrawn.
Learned Additional Government Advocate is permitted to file memo of appearance within ten days. (R.NATARAJ) JUDGE
SN List No.: 1 Sl No.: 3 CT:SI
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.