BharatTaxGST

M/S Khayati Steel Industries Private Limited vs. Asst. Commissioner Of Commercial Taxes

Original PDF →
WP/19353/2025HC KarnatakaGSTCNR KAHC01039648202521 January 2026Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: SRI. BHARGAVA D BHAT., ADVOCATEFor Respondent: SMT. JYOTHI M MARADI, HCGP

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:3255 WP No. 19353 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 19353 OF 2025 (T-RES) BETWEEN: M/S KHAYATI STEEL INDUSTRIES PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956, HAVING ITS REGISTERED OFFICE AT NO D-33, 4TH MAIN V V MOHALLA, MYSORE, KARNATAKA - 570002 (REPRESENTED BY ITS AUTHORISED SIGNATORY) …PETITIONER (BY SRI. BHARGAVA D BHAT., ADVOCATE) AND: 1. ASST. COMMISSIONER OF COMMERCIAL TAXES (AUDIT-6) MYSURU, SHESHADRI BHAVAN, DEWANS ROAD, MYSORE - 570024 (REPRESENTED BY THE ASST. COMMISSIONER) 2. STATE OF KARNATAKA DEPARTMENT OF COMMERCIAL TAXES FIRST MAIN ROAD, GANDHINAGAR, BANGALORE-560009. …RESPONDENTS (BY SMT. JYOTHI M MARADI, HCGP) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:3255 WP No. 19353 of 2025 CERTIORARI OR ANY APPROPRIATE WRIT,

ORDER OR DIRECTIONS TO QUASH AND SET ASIDE THE IMPUGNED ORDER DATED 13.08.2024 PASSED BY THE RESPONDENT NO.1, BEARING NO.ACCT(A)-6/MYS/RULE86A/NO.154/2024-25 (ANNEXURE-A) AND ETC.,

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

ORAL ORDER

Learned counsel for the petitioner has filed a memo which reads as hereunder:

"

1.

The Petitioners submit that the above Writ Petition is filed challenging the Order No. ACCT(A)- 6/Mys/RULE86A/No. 154/2024-25 dated 13.08.2025 ("Impugned Order") issued by the Respondent No. 1 Assistant Commissioner of Commercial Taxes, (Audit-6), Mysuru vide which it had blocked the Input Tax Credit ("ITC") of INR 2,09,89,592/- Indian Rupees Two Crores Nine Lakhs Eighty Nine Lakhs Five Hundred and Ninety Two only) availed by the Petitioner in an arbitrary and illegal manner without following the due process of law. Accordingly, the Petitioner sought the issuance of a Writ of Certiorari to quash the Impugned Order and further, a Writ of Mandamus to direct the Respondent No. 1 to remove the HC-KAR NC: 2026:KHC:3255 blocking and allow the Petitioner to utilize the ITC in the electronic ledger.

2.

Subsequent to the filing of the captioned Writ Petition, the Respondent No. 1 has proceeded to unblock the aforementioned ITC amount of INR 2,09,89,592/- on 29.08.2025. The same is evidenced from the data reflected in the electronic credit ledger of the Petitioner.

3.

In view of the above development, the Petitioner humbly seek leave of this Hon'ble Court to withdraw the present Writ Petition as the reliefs sought therein has been rendered infructuous pursuant to the Respondent No. 1 unblocking the ITC amount of INR 2,09,89,592/-, thereby allowing the Petitioner to utilize the same.

4.

Based on the above, it is humbly prayed that this Hon'ble Court may be pleased to permit the Petitioner to withdraw the current Writ Petition, with iberty to the Petitioner to approach this Hon'ble Court in case any similar adverse / coercive action is taken by the Respondent No. 1 or any other competent authority / forum against the Petitioner, either in the same proceedings or any matter connected thereto. The Petitioner wishes to highlight that the present plea for withdrawal shall be without prejudice and ought HC-KAR NC: 2026:KHC:3255 not to be considered as a waiver of its rights, claims and entitlements in law and equity

In light of the memo filed, the petition is dismissed. Liberty as sought for is reserved. (S SUNIL DUTT YADAV) JUDGE

VP

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.