Disposed¶33

M/S. Trillion Lead Factory (P) Ltd., v. the Assistant Commissioner of Commercial Taxes

Karnataka HC5 Feb 2025WA/1828/2024

Case brief

AI extract

What is this about?

Trillion Lead Factory (P) Ltd. v. Assistant Commissioner of Commercial Taxes (LGSTO-027) & others; WA No. 1828 of 2024 (T-RES); Karnataka HC; withdrawal of writ appeal under S.4 Karnataka High Court Act; challenge to single judge order dated 19/11/2024 in WP No.30658/2024 (commercial tax/GST matter); appeal withdrawn, no liberty to revive; fresh writ petition by appropriate person not barred; no costs.

What did the court decide?

Appeal disposed of as withdrawn with no liberty to revive; interlocutory applications pale into insignificance; 'Costs made easy'. ¶33

M/S. Trillion Lead Factory (P) Ltd., Vs the Assistant Commissioner of Commercial Taxes — Karnataka HC (2025) — LawSathi Research

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NC: 2025:KHC:5119-DB WA No. 1828 of 2024

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 5^TH DAY OF FEBRUARY, 2025

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PRESENT

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THE HON'BLE MR JUSTICE KRISHNA S DIXIT

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AND

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THE HON'BLE MR JUSTICE G BASAVARAJA

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WRIT APPEAL NO. 1828 OF 2024 (T-RES)

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BETWEEN:

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M/S. TRILLION LEAD FACTORY (P) LTD., (FORMERLY KNOWN AS THE LEAD FACTORY.,), REPRESENTED BY ITS DIRECTOR, SRI.CHETAN NARAYAN S/O SRI. NARAYAN, AGED ABOUT 32 YEARS, PLOT NO.98-G, PHASE II, JIGANI INDUSTRIAL AREA, ANEKAL TALUK, BENGALURU - 560 105. …APPELLANT

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(BY SRI. SURENDRAN THUMBUCHETTY, ADVOCATE)

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Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka

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AND:

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THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (LOCAL GOODS AND SERVICES TAX OFFICE - 027), DGSTO-04, VTK - 2, KORAMANGALA, BENGALURU - 560 047.

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

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THE UNION OF INDIA, REPRESENTED BY ITS FINANCE SECRETARY,

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NC: 2025:KHC:5119-DB WA No. 1828 of 2024

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MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-110 001.

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…RESPONDENTS (BY SRI.KUMAR M.N., CGC & SPC FOR R1 & R3; SRI. ADITYA VIKRAM BHAT, AGA FOR R2)

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THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT, PRAYING TO SET ASIDE THE JUDGMENT AND ORDER DATED 19/11/2024 PASSED BY THE LEARNED SINGLE JUDGE OF THIS COURT IN WP NO.30658/2024 AND AS A CONSEQUENCE ALLOW THE WRIT PETITION FILED BY THE APPELLANT.

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THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

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CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA

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ORAL JUDGMENT

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(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

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Learned counsel for the appellant has filed a memo

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seeking leave of the Court to withdraw the appeal.

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Learned AGA and learned CGC & SPC appearing

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for respondents have no objection for grant of leave.

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NC: 2025:KHC:5119-DB WA No. 1828 of 2024

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In view of the above, appeal is disposed off as having been withdrawn with no liberty to revive. However, this order will not come in the way of writ petition being filed by appropriate person.

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I.As. pale into insignificance.

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Costs made easy.

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Sd/(KRISHNA S DIXIT) JUDGE

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Sd/(G BASAVARAJA) JUDGE

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AV List No.: 1 Sl No.: 6

M/S. Trillion Lead Factory (P) Ltd., v. the Assistant Commissioner of Commercial Taxes

Case brief

What is this about?

What did the court decide?

M/S. Trillion Lead Factory (P) Ltd., v. the Assistant Commissioner of Commercial Taxes

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

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Statutes considered

Procedural history

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