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Thinking Bulb Consulting PVT LTD vs. Union Of INDIA

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WP/24573/2024HC KarnatakaGSTCNR KAHC01050691202430 June 2025Bench: SURAJ GOVINDARAJ3 pages
For Petitioner: SRI. SRINANDAN K., ADVOCATEFor Respondent: SMT. JYOTI M. MARADI., HCGP FOR R2 & R3; SRI. KUSHALAPPA B M., ADVOCATE FOR R1

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:23157 WP No. 24573 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF JUNE, 2025 BEFORE THE HON'BLE MR JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 24573 OF 2024 (T-RES) BETWEEN: THINKING BULB CONSULTING PVT LTD FORMERLY KNOWN AS EDYOO TECHNOLOGIES PVT LTD A COMPANY INCORPORATED UNDER THE COMPANIES ACT 2013 HAVING ITS REGISTERED OFFICE AT NO 440, UNIT 2B, 18TH MAIN 6TH BLOCK, KORAMANGALA BENGALURU 560095 REP BY ITS MANAGING DIRECTOR MR RAKSHIT KEJRIWAL AGED ABOUT 76 YEARS …PETITIONER (BY SRI. SRINANDAN K.,ADVOCATE) AND: 1. UNION OF INDIA THROUGH DEPARMENT OF REVENUE GOODS AND SERICE TAX MINISRY OF FINANCE NORTH BLOCK NEW DELHI 110001 REP BY ITS SECRETARY 2. STATE OF KARNATAKA THROUGH DEPARTMENT OF COMMERCIAL TAXES GOODS AND SERVICES TAX MINISTRY OF FINANCE HAVING ITS OFFICE AT COMMERCIAL TAX OFFICE 1 FIRST MAIN ROAD Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:23157 WP No. 24573 of 2024 GANDHINAGAR BENGALURU 560009 REP BY ITS SECRETARY 3. THE ASST COMMISSIONER OF COMMERCIAL TAXES GOVERNMETN OF KARNATAKA LGSTO 120, BMTC-TTMC 1ST FLOOR, JAYANAGAR 4TH BLOCK BENGALURU 560011 …RESPONDENTS (BY SMT. JYOTI M. MARADI., HCGP FOR R2 & R3; SRI. KUSHALAPPA B M.,ADVOCATE FOR R1) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER WRIT OR ORDER AND QUASH THE NOTIFICATION BEARING NO. 9/2023 DTD 31.03.2023 ISSUED BY THE R-1 (ANNX-A) AND NOTIFICATION BEARING NO. 56/2023 DTD 28.12.2023 ISSUED BY THE R-1 (ANNX-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 SURAJ GOVINDARAJ

ORAL ORDER

1.

The petitioner is before this Court seeking for the following reliefs: a. Issue a writ of certiorari or any other writ or order and quash the Notification bearing No.9/2023 dated 31.03.2023 issued by R1 (Annexure-A) and Notification bearing No. 56/2023 dated 28.12.2023 issued by R1 (Annexure-B).

b. Consequently, quash the order dated 16.04.2024 passed by Respondent No.3 in Case ID HC-KAR NC: 2025:KHC:23157 WP No. 24573 of 2024

No.ACCT(LGSTO)-120/DRC-07 2024-25 at Annexure-C.

c. Grant such other order as this Hon’ble Court deems fit under the facts and circumstances of the case in the interest of justice and equity.

2.

Learned counsel for the petitioner has filed a memo dated 27.06.2025 signed by the counsel for the petitioner which reads as under: “The petitioner most respectfully craves leave of this Hon’ble Court to withdraw the petition as the petitioner is availing amnesty scheme where the withdrawal of all pending cases is a pre-condition for availing the said scheme.

Therefore, the petitioner most respectfully prays that this matter may kindly be disposed as withdrawn, in the interest of justice and equity.”

3.

Accepting the memo and submission of learned counsel, the petition is dismissed as withdrawn. (SURAJ GOVINDARAJ) JUDGE

LN List No.: 2 Sl No.: 31

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.