The Karnataka High Court dismissed a writ petition filed under Article 226 of the Constitution, as the petitioner withdrew the matter while keeping contentions on merits open and reserving liberty to appeal the impugned assessment order.
Petition dismissed as withdrawn; contentions kept open.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 6TH DAY OF APRIL 2021
BEFORE
THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV
WRIT PETITION NO.6441/2021(T–RES)
BETWEEN:
M/s.United Electro, No.972/1, Ground Floor, Sharavathi Nadi Road, Brindavan Nagar, Srinagar Bengaluru-560056. Represented by its Proprietor Pushpendra Kumar.S.G.
... Petitioner
(By Sri. Narayanan.M.R, Advocate)
AND:
The Commercial Tax Officer, (Audit-3.3), 2nd Floor, B.M.T.C Bus stand, Shanthinagar, K.H.Road, Bengaluru-560027.
…Respondent (By Sri. K. Hema Kumar, AGA)
This Writ Petition is filed under Article 226 of the Constitution of India praying to declare the levy of tax of Rs.2,56,525/- for the month April 2015 vide Re-
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assessment order dated 15.09.2020 i.e, Annexure-B is not sustainable in law and set aside that portion of the order.
This Writ Petition coming on for Preliminary Hearing, this day, the Court made the following:
ORDER
After hearing the matter for sometime, learned counsel for the petitioner files a memo seeking withdrawal of the writ petition keeping open the contentions on merits, upon reserving liberty to file appeal against the assessment order at Annexure-B.
2. In light of the memo and submission made,
petition is dismissed as withdrawn.
The appeal to be taken on record, if the same is filed within two weeks from the date of release of this order.
Sd/JUDGE
NS
1 issue framed by the court
Whether to allow the withdrawal of the writ petition challenging the levy of GST tax.
M/s.United Electro
The Commercial Tax Officer
S. Sunil Dutt Yadav
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
