M/S Pcm Consultants Private Limited v. Union of India
Case brief
What is this about?
Neutral citation NC: 2025:KHC:8148; WP No. 17555 of 2024 (T-RES), High Court of Karnataka, Bengaluru; S.G. Pandit, J.; decided 24.02.2025. Petitioner: M/s. PCM Consultants Private Limited (Director Sawaldas Jethani); Respondents: Union of India (Ministry of Finance), State of Karnataka (Finance Department), CBIC, and Commercial Tax Officer Audit 5.6 DGSTO-5. Subject matter: challenge to Section 17(5)(c) and (d) KGST Act 2017 read with CGST Act 2017 (input tax credit restrictions); Articles 226/227 jurisdiction; Amnesty Scheme under Section 128A of CGST/KGST Act 2017. Disposition: writ petition dismissed as withdrawn with liberty to avail the Amnesty Scheme; no merits adjudication; no precedent relied upon; no costs or quantum recorded.
What did the court decide?
Leave to withdraw the writ petition granted with liberty as sought for, namely liberty to avail benefits under the Amnesty Scheme under Section 128A of CGST/KGST Act, 2017.