A writ petition challenging an adjudication order passed under the CGST/SGST/IGST Acts for tax periods 2018-19 was withdrawn by the petitioner with liberty reserved to file an appeal.
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.
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF MARCH, 2024
BEFORE
THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.2336 OF 2024 (T-RES)
BETWEEN:
M/S MAATHRU CONSTRUCTIONS (PROPRIETORSHIP), REP. BY ITS PROPRIETOR, SRI MANJUNATHA A, AGED ABOUT 47 YEARS, NO.2127/1 KOUSTHUBHA NILAYA, GROUND FLOOR, 9TH MAIN ROAD, D BLOCK SAHAKARNAGAR, BEHIND CORPORATION BANK, BENGALURU 560 092.
…PETITIONER
(BY SRI. SRIDHAR MURTHY, ADVOCATE)
AND:
Digitally signed by VANDANA S Location: HIGH COURT OF KARNATAKA
NC: 2024:KHC:11818 WP No. 2336 of 2024
…RESPONDENTS
(BY SRI.HARISHA H.S., AGA FOR R-1 TO R-3; R-6 SERVED)
THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER OF ADJUDICATION BEARING NO.DCCT(A)-5.7/DGSTO5/ADJU/NO.50/2023-24 DATED 12/10/2023 PASSED BY THE THIRD RESPONDENT UNDER THE PROVISIONS OF THE CGST/SGST/IGST ACTS FOR THE TAX PERIODS 2018-19 (ANNEXURE-D) AND ETC.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
Learned counsel for the petitioner has filed a memo seeking
permission to withdraw the petition reserving liberty in favour of the
petitioner to file an appeal.
2. The said memo is taken on record.
NC: 2024:KHC:11818 WP No. 2336 of 2024
reserving liberty in favour of the petitioner to file an appeal within a period of one month from today.
Sd/JUDGE
SV List No.: 3 Sl No.: 1
M/s Maathru Constructions (Proprietorship), rep. by its proprietor, Sri Manjunatha A
The State of Karnataka rep by its Finance Secretary
The Commissioner of Commercial Taxes in Karnataka
The Deputy Commissioner of Commercial Taxes (Audit) - 5.7
The Assistant Executive Engineer National Highways Division, Tumkur
The Executive Engineer National Highways Division, Tumkur
S.R.Krishna Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
