A writ petition challenging a GST adjudication order under Section 73(9) of the KGST/CGST Act was withdrawn by the petitioner via memo and dismissed as withdrawn.
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:45992 WP No. 5080 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF NOVEMBER, 2024
BEFORE
THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 5080 OF 2024 (T-RES)
BETWEEN:
M/S K. GOWDA AND CO A REGISTERED PARTNERSHIP FIRM, HAVING ITS REGISTERED OFFICE AT NO. 3/1, 1ST FLOOR, JNANA BHARATHI MAIN ROAD, NAGARABHAVI, BENGALURU -560 072 GSTIN. 29AAKFK7403R1ZK REPRESENTED BY ITS PARTNER, MR. RAKSHITH KEMPEERE GOWDA, S/O KEMPEEREGOWDA RAMANNA HALUVAGILU, AGED ABOUT 38 YEARS.
…PETITIONER
(BY SRI. RAJEEV CHANNAPPA NULVI, ADVOCATE)
Digitally signed by CHAITHANYA K Location: High Court of Karnataka
AND:
NC: 2024:KHC:45992 WP No. 5080 of 2024
…RESPONDENTS
(BY SMT. JYOTHI M MARADI, HCGP)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) QUASH THE ORDER OF ADJUDICATION U/S 73(9) R.W.S. 50 OF THE KGST / CGST ACT, 2017 DATED 28/12/2022 PASSED BY THE RESPONDENT AUTHORITY NO. 2 (ANNEXURE-J) AND ETC.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE M.I.ARUN
ORAL ORDER
Learned counsel for the petitioner has filed a memo dated 12.11.2024 seeking leave of this Court to withdraw the petition.
Sd/(M.I.ARUN) JUDGE
DH
List No.: 1 Sl No.: 55
2 provisions across 2 enactments
M/S K. Gowda and Co
The Additional Chief Secretary, Ministry of Finance (Department of Revenue), Government of Karnataka
The Commercial Tax Officer Audit-2.4, DGSTO-2, Bangalore
The Joint Commissioner of Commercial (Appeals) 2, Bengaluru
M.I.Arun
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
