BharatTaxGST

Smt. Revathi E vs. Smt. Vijaya G

Original PDF →
CRL.P/2464/2026HC KarnatakaGSTCNR KAHC01011763202612 March 2026Bench: S RACHAIAH5 pages
For Petitioner: SRI. SHREEHARI., ADVOCATEFor Respondent: SMT. ASMA KOUSER., ADDL. SSP
AI SummaryDismissed

Facts

The petitioners filed criminal petitions seeking bail. They later filed a memo seeking permission to withdraw their petitions.

Held

The High Court accepted the memo filed by the petitioners and consequently dismissed the criminal petitions as withdrawn.

Key Issues

The primary issue was whether the petitioners were entitled to bail. However, the petitions were withdrawn before this could be adjudicated.

Sections Cited

Section 132(1)(i)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:14746 CRL.P No. 2736 of 2026 C/W CRL.P No. 2464 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S RACHAIAH CRIMINAL PETITION NO. 2736 OF 2026 (439(Cr.PC) / 483(BNSS)) C/W CRIMINAL PETITION NO. 2464 OF 2026 IN CRL.P No. 2736/2026 BETWEEN: 1. SRI PRATHAP E AGED ABOUT 41 YEARS, RESIDING AT NO.39, 3RD CROSS, SHIVAKUMARASWAMIJI LAYOUT, NEAR BYRAVESHWARA CIRCLE, TOTADAGUDDAHALLI BENGALURU – 560 073 PRESENTLY IN JUDICIAL CUSTODY AT THE CENTRAL PRISON, PARAPPANA AGRAHARA …PETITIONER (BY SRI. SHREEHARI.,ADVOCATE) Digitally signed by SREEDHARAN BANGALORE SUSHMA LAKSHMI Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:14746 CRL.P No. 2736 of 2026 C/W CRL.P No. 2464 of 2026 AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES O/O ADDITIONAL COMMISSIONER OF COMMERCIAL TAX (ENFORCEMENT-02), BENGALURU B BLOCK, III FLOOR, VTK-2, KORAMANGALA, SOUTH ZONE, BENGALURU – 560 047 …RESPONDENT (BY SMT. ASMA KOUSER., ADDL. SSP) THIS CRL.P FILED U/S.439 (FILED U/S.483 BNSS) CR.P.C BY THE ADVOCATE FOR THE PETITIONER PRAYING THAT THIS HONOURABLE COURT MAY BE PLEASED TO: (a) ALLOW THIS PETITION AND GRANT BAIL TO THE PETITIONER IN CRIME NO.2/2026 NO.ADCOM/ENF/SZ/ACCT(ENT) 01/ARST-01/25-26 ON THE FILE OF THE SPECIAL COURT FOR ECONOMIC OFFENCE AT BENGALURU FOR THE OFFENCE P/US/ 132(1)(i) OF THE KARNATAKA GOODS AND SERVICES TAZ ACT, 2017/CENTRAL GOODS AND SERVICES TAX ACT 2017/CENTRAL GOODS AND SERVICES TAX ACT, 2017. - 3 - HC-KAR NC: 2026:KHC:14746 CRL.P No. 2736 of 2026 C/W CRL.P No. 2464 of 2026 (b) GRANT SUCH OTHER ORDER OR ORDERS AS DEEMED FIT AND PROPER IN THE CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE. IN CRL.P NO. 2464/2026 BETWEEN: 1. SMT. REVATHI E W/O SRI PRATHAP E AGED ABOUT 37 YEARS, RESIDING AT NO. 39, 3RD CROSS, SHIVAKUMARASWAMIJI LAYOUT, NEAR BYRAVESHWARA CIRCLE, TOTADAGUDDAHALLI BENGALURU – 560 073 PRESENTLY IN JUDICIAL CUSTODY AT THE CENTRAL PRISON, P ARAPPANA AGRAHARA ...PETITIONER (BY SRI. SHREEHARI KUSTA.,ADVOCATE) AND: 1. SMT. VIJAYA G ADDITIONAL COMMISSIONER OF COMMERCIAL TAX (ENFORCEMENT-02), - 4 - HC-KAR NC: 2026:KHC:14746 CRL.P No. 2736 of 2026 C/W CRL.P No. 2464 of 2026 BENGALURU B BLOCK, III FLOOR, VTK-2, KORAMANGALA, SOUTH ZONE, BENGALURU 560047 ...RESPONDENT (BY SMT. ASMA KOUSER., ADDL. SSP) THIS CRL.P FILED U/S.439 (FILED U/S.483 BNSS) CR.P.C BY THE ADVOCATE FOR THE PETITIONER PRAYING THAT THIS HONOURABLE COURT MAY BE PLEASED TO: (a) ALLOW THIS PETITION AND GRANT BAIL TO THE PETITIONER IN CRIME NO.1/2026 NO.ADCOM/ENF/SZ/ACCT(ENT)-02/ARST-01/25- 26 ON THE FILE OF THE SPECIAL COURT FOR ECONOMIC OFFENCE AT BENGALURU FOR THE OFFENCE P/US/ 132(1)(i) OF THE KARNATAKA GOODS AND SERVICES TAZ ACT, 2017/CENTRAL GOODS AND SERVICES TAX ACT 2017/CENTRAL GOODS AND SERVICES TAX ACT, 2017. (b) GRANT SUCH OTHER ORDER OR ORDERS AS DEEMED FIT AND PROPER IN THE CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE. THESE PETITIONS, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 5 - HC-KAR NC: 2026:KHC:14746 CRL.P No. 2736 of 2026 C/W CRL.P No. 2464 of 2026 CORAM: HON'BLE MR. JUSTICE S RACHAIAH
1.

Learned counsel for the petitioner has filed a memo dated 11.03.2026 seeking permission of this Court to withdraw the petition. The memo is accepted and taken on record.

2.

Accordingly, this Criminal Petition is dismissed as withdrawn. (S RACHAIAH) JUDGE

NM

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.