M/S Ra Fitness Solutions PVT LTD vs. Government Of Karnataka
Held
The Court accepted the submissions made by the learned counsel for the petitioner. The petitioner had already availed the appellate remedy under Section 112 of the Central Goods and Services Tax Act, 2017. Furthermore, 10% of the tax in demand had been deposited and adjusted as the pre-deposit for the appeal, as per the court's interim order. Given these developments, the Court found no impediment to allowing the petitioner to withdraw the writ petition. The petition was disposed of as withdrawn, with the petitioner being at liberty to prosecute their appeal.
Facts
The petitioner, M/s RA Fitness Solutions Pvt Ltd, filed a writ petition before the High Court of Karnataka challenging an endorsement dated 26.10.2023 issued by the Commercial Tax Officer (Enforcement)-11. The petitioner sought a direction to the respondent not to take coercive action until three months from the constitution of the State President of the Appellate Tribunal. During the pendency of the writ petition, the petitioner availed the appellate remedy under Section 112 of the Central Goods and Services Tax Act, 2017. A pre-deposit of 10% of the tax in demand, as per an interim order of the court, was already made and adjusted towards the appellate pre-deposit requirement.
Key Issues
1. Whether the petitioner is entitled to a direction to the respondent to refrain from taking coercive action until three months from the constitution of the State President of the Appellate Tribunal under Section 109 of the CGST Act, 2017? The petitioner argued that they have availed the appellate remedy under Section 112 of the CGST Act, 2017, and have already complied with the interim order by depositing 10% of the tax in demand, which has been adjusted as the required pre-deposit. In light of these developments, the petitioner sought to withdraw the writ petition. The respondents did not record any specific arguments in the judgment regarding the petitioner's prayer for a stay on coercive action or their right to withdraw the petition.
Sections Cited
Section 112, Section 109
AI-generated summary — verify with the full judgment below
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HC-KAR
CNR: KAHC010581102023 NC: 2026:KHC:54066 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF SEPTEMBER, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 24941 OF 2023 (T-RES)
BETWEEN:
M/S RA FITNESS SOLUTIONS PVT LTD BRANCH AT NO.87, 3RD MAIN DOLLARS LAYOUT, 4TH PHASE J P NAGAR, BENGALURU-560078 (A PRIVATE LIMITED COMPANY REPRESENTED BY ROSHINI H SANGHVI DIRECTOR) …PETITIONER (BY SRI. Y C SHIVAKUMAR.,ADVOCATE) AND:
GOVERNMENT OF KARNATAKA REPRESENTED BY COMMISSIONER OF COMMERCIAL TAXES KARNATKA DEPT OF COMMERCIAL TAXES VANIJYA TERIE KARYALAYA KALIDASA ROAD GANDHINAGAR BENGALURU-560009. VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010581102023 NC: 2026:KHC:54066
THE COMMERCIAL TAX OFFICER (ENFORCEMENT)-11, MYSORE ZONE-12 OFFICE OF JOINT COMMISSIO
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