The petitioner filed a memo for withdrawal of the writ petition challenging an order under Section 73 of the CGST Act to avail the benefit of a government amnesty scheme. The Court allowed the withdrawal.
Petition dismissed as withdrawn with liberty to avail the benefit under the amnesty scheme.
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.
NC: 2024:KHC-D:16256 WP No. 101067 of 2024
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 7TH DAY OF NOVEMBER, 2024
BEFORE
THE HON'BLE MR. JUSTICE C.M. POONACHA
WRIT PETITION NO.101067 OF 2024 (T-RES)
BETWEEN:
M/S. A K HOSANAGADI, REP. BY ITS PROPRIETOR, SHRI. AMARESH K. HOSANAGADI, NEAR VATSALAYA HOSPITAL, K. C. RANI ROAD, GADAG – 582 101,
…PETITIONER
(BY SRI H. R. KAMBIYAVAR, ADVOCATE)
AND:
Digitally signed by SAROJA HANGARAKI Location: High Court of Karnataka
NC: 2024:KHC-D:16256 WP No. 101067 of 2024
FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU – 560 001.
…RESPONDENTS (BY SRI SHIVAPRABHU HIREMATH, AGA FOR R4, R5 AND R6; SRI GIRISH HULMANI, STANDING COUNSEL FOR R1 TO R3; SRI SHIVARAJ S. BALLOLLI, ADVOCATE FOR R7)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA, PRAYING TO, ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE NATURE OF WRIT OF CERTIORARI QUASHING THE ORDER ISSUED UNDER SECTION 73 OF THE ACT FOR THE PERIOD F.Y.2017-18 AND F.Y.2018-19 BEARING NO.BEL-EXCUS-000-DHAR-AC-KR-080-2023-2024 DATED02.11.2023 VIDE (ANNEXURE-G) AND ETC.,
THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: THE HON'BLE MR. JUSTICE C.M. POONACHA
NC: 2024:KHC-D:16256 WP No. 101067 of 2024
ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE C.M. POONACHA)
Learned counsel for the petitioner has filed a memo
for withdrawal of the writ petition, which reads as follows:
“MEMO FOR WITHDRAWAL
Advocate for Petitioner most respectfully prays that, in the top noted case the Petitioner has challenged the validity and legality of order U/s 73(1) r/w section 50 and r/w Rule 88B of the Central Goods and Service Tax act, 2017 ('CGST Act' for brevity) vide Annexure G to the petition. However, at present the Government announced amnesty scheme to the tax payers. Wherefore, the Petitioner most humbly pray this Hon'ble Court that, the top said case may kindly permit to withdraw the Petition, with liberty to avail the benefit of recent Government amnesty schemes, in the interest of Justice and equity.”
In view of the same, the above writ petition is
dismissed as withdrawn with liberty to the petitioner to
avail the benefit under the amnesty scheme.
Sd/(C.M. POONACHA) JUDGE
SSP CT-ASC List No.: 1 Sl No.: 8
1 issue framed by the court
Whether the petitioner is permitted to withdraw the writ petition to avail the benefit of the government amnesty scheme?
2 provisions across 2 enactments
M/s. A K Hosanagadi
The Assistant Commissioner, Of Central Tax and Central Excise, Central GST, LgstO - 350, Dharwad Division
The Principal Commissioner of Central Tax and Central Excise Gadag A Range
The Principal Chief Commissioner of Central Tax
The Commissioner of Commercial Tax GST
The State of Karnataka
C.M. Poonacha
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
