Dismissed¶33

M/S Theos Metals Trade Pvt. Ltd. v. Sri Kumaresh Nj

Karnataka HC13 Jan 2025CCC/914/2024

Case brief

AI extract

What is this about?

CCC 914/2024, Karnataka High Court, Bengaluru; civil contempt; Article 215 Constitution; Sections 11 and 12 Contempt of Court Act; Theos Metals Trade Pvt Ltd; GST Commissionerate Bangalore East; Principal Commissioner Kumaresh NJ; Assistant Commissioner Gnanavelmani Vadivelu; Superintendent Pradeep Kumar; disobedience of orders dated 14.08.2024 and 21.08.2024 in WP 11637/2024 (T-RES); petition dismissed as withdrawn; Bench: V Kameswar Rao and S Rachaiah.

What did the court decide?

The Civil Contempt Petition is dismissed as withdrawn, on the request of learned counsel appearing for the petitioners; the court made no adjudication on the merits of the contempt allegation. ¶33

M/S Theos Metals Trade Pvt. Ltd. Vs Sri Kumaresh Nj — Company and Corporate | Karnataka HC (2025)

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1 - NC: 2025:KHC:1123-DB CCC No. 914 of 2024

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 13^TH DAY OF JANUARY, 2025

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PRESENT

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THE HON'BLE MR JUSTICE V KAMESWAR RAO

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AND

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THE HON'BLE MR JUSTICE S RACHAIAH CIVIL CONTEMPT PETITION NO. 914 OF 2024

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BETWEEN:

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M/S. THEOS METALS TRADE PVT. LTD, (A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013), HAVING ITS REGISTERED OFFICE AT 318A AND 318B, 3RD PHASE, MALUR INDUSTRIAL AREA, MALUR, KOLAR, KARNATAKA-563 130. REPRESENTED BY ITS DIRECTOR SHRI. VIJAY LOKESH MALUR

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…COMPLAINANT

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Digitally signed by K G RENUKAMBA Location: High Court of Karnataka

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(BY SRI. K.G.KAMATH, ADVOCATE FOR SMT. VEENA J KAMATH, ADVOCATE)

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AND:

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SRI.KUMARESH NJ, THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, BANGALORE EAST, 6TH FLOOR, ROOM NO. 605 TTMC BMTC BUILDING, DOMLUR BENGALURU-560 071.

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SRI.GNANAVELMANI VADIVELU, ASSISTANT COMMISSIONER OF

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2 - NC: 2025:KHC:1123-DB CCC No. 914 of 2024

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CENTRAL TAX RANGE-EED9, DIVISION-ED9, EAST DIVISION, EAST GST COMMISSIONERATE, TTMC/BMTC BUILDING DOMLUR, BENGALURU-560 071.

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SRI. PRADEEP KUMAR, SUPERINTENDENT OF CENTRAL TAX, OFFICER OF PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, BANGALORE EAST, 6TH FLOOR, ROOM NO. 605, TTMC BMTC BUILDING, DOMLUR BENGALURU-560 071.

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…ACCUSED

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UNION OF INDIA, REPRESENTED BY ITS FINANCE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-110 001.

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THE STATE OF KARNATAKA, REPRESENTED BY ITS FINANCE SECRETARY, VIDHANA SOUDHA, BENGALURU - 560 001.

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…PRO-FORMA RESPONDENTS

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(BY SRI.HARSHA BANAD, ADVOCATE FOR A4, SMT.PRATHIMA HONNAPUR, AAG PROFORMA FOR RESPONDENT NO.2)

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3 - NC: 2025:KHC:1123-DB CCC No. 914 of 2024

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THIS CCC IS FILED UNDER ARTICLE 215 OF THE CONSTITUTION OF INDIA R/W SECTIONS 11 AND 12 OF THE CONTEMPT OF COURT ACT, BY THE COMPLAINANT, WHEREIN PRAYS THAT THIS HONB’LE COURT BE PLEASED TO INITIATE CONTEMPT PROCEEDINGS AND PUNISH THE 1ST, 2ND AND 3RD ACCUSED FOR GROSS DISOBEDIENCE OF THE ORDER DATED 14.08.2024 AND 21.08.2024 PASSED IN WP NO.11637/2024 (T-RES).

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THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR JUSTICE V KAMESWAR RAO and

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HON'BLE MR JUSTICE S RACHAIAH

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ORAL ORDER

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(PER: HON'BLE MR JUSTICE V KAMESWAR RAO)

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Learned counsel appearing for the petitioners seeks to