Dismissed¶25

M/S Sanjay S/O Nanu Chavan v. the Office of the Assistant Commissioners and Anr.

Karnataka HC11 Mar 2025WP/200099/2023

Case brief

AI extract

What is this about?

Withdrawal of GST-related writ petition; Karnataka High Court, Kalaburagi Bench; WP No. 200099 of 2023 (T-RES); dismissed as withdrawn; challenge to ASMT-10 notice dated 25.07.2022 by Assistant Commissioner of Commercial Taxes, LVO-540, Bidar; representation dated 09.12.2022; Article 226 Constitution of India; amended Section 16(5) CGST Act; Justice Anant Ramanath Hegde; no merits adjudication; neutral citation NC: 2025:KHC-K:1590.

What did the court decide?

Leave to withdraw the writ petition granted; petition dismissed as withdrawn without adjudication on merits. ¶25

M/S Sanjay S/O Nanu Chavan Vs the Office of the… — GST and Indirect Tax | Karnataka HC (2025)

¶1

1 - NC: 2025:KHC-K:1590 WP No. 200099 of 2023

¶2

IN THE HIGH COURT OF KARNATAKA,

¶3

KALABURAGI BENCH

¶4

DATED THIS THE 11^TH DAY OF MARCH, 2025

¶5

BEFORE

¶6

THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE

¶7

WRIT PETITION NO. 200099 OF 2023 (T-RES)

¶8

BETWEEN:

¶9

M/S SANJAY S/O NANU CHAVAN AGE: 44 YEARS, OCC: CONTRACTOR, R/O: H.NO.24 BEERI B.THANDA, TQ. BHALKI AND DIST BIDAR 585 401.

¶10

…PETITIONER

¶11

(BY SRI. SANDEEP VIJAYKUMAR, ADVOCATE)

¶12

AND:

¶13

Digitally signed by BASALINGAPPA SHIVARAJ DHUTTARGAON Location: HIGH COURT OF KARNATAKA

¶14

THE OFFICE OF THE ASSISTANT COMMISSIONER CENTRAL TAX (CGST) AND CENTRAL EXCISE, GULBARGA DIVISION, BEHIND TV STATION, REVANSIDESHWAR COLONY, KALABURAGI 585 104.

¶15

ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LVO-540, KARNATAKA GOODS AND SERVICE TAXES OFFICE, BIDAR – 585 401

¶16

…RESPONDENTS

¶17

(BY SRI SHIVARAJ S. BOLLOLLI, ADVOCATE FOR R1; SRI MALLIKARJUN SAHUKAR, A.G.A. FOR R2)

¶18

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER OF NOTICE/DATED 25.07.2022 ISSUED BY THE RESPONDENT NO.2 HEREIN IN FILE ACCT-LGSTO-540/ASMT-10/ DATED 25.07.2022, THE COPY OF WHICH IS AT ANNEXURE-A DIRECT THE RESPONDENT

¶19

2 - NC: 2025:KHC-K:1590 WP No. 200099 of 2023

¶20

NO.2 HEREIN TO CONSIDER THE REPRESENTATION DATED 09.12.2022, SUBMITTED BY THE PETITIONER HEREIN, FORTHWITH, THE COPY OF WHICH IS AT ANNEXURE-B AND ETC.

¶21

THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

¶22

CORAM: HON'BLE MR JUSTICE ANANT RAMANATH HEGDE ORAL ORDER

¶23

(PER: HON'BLE MR JUSTICE ANANT RAMANATH HEGDE)

¶24

A memo is filed seeking leave of the Court to withdraw the petition.

¶25

The memo is accepted with all just exceptions, the petition is dismissed as withdrawn.

¶26

It is stated that the petitioner intends to avail the benefits under amended Sub Section 5 of Section 16 of CGST Act. The petitioner is entitled to the benefit under the aforementioned provision, if provision has conferred any such benefit.

¶27

Sd/(ANANT RAMANATH HEGDE) JUDGE

¶28

THM

¶29

List No.: 2 Sl No.: 0

M/S Sanjay S/O Nanu Chavan v. the Office of the Assistant Commissioners and Anr.

Case brief

What is this about?

What did the court decide?

M/S Sanjay S/O Nanu Chavan v. the Office of the Assistant Commissioners and Anr.

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Rajshekhar Vs Mahananda

Dr Ashok Shroff Son of Late L K Shroff Vs Smt. Banadevi,@ Radha K.

Ambawwa Since Deceased by Lr Vs Smt.Siddamma W/O Shanker Kaikadi

Sharanappa and Ors. Vs the State of Karnataka and Ors.

M/S Manik Rao S/O Nagshetty Yaba Vs the Office of the Assistant Commissioner and Anr.

M/S Baswaraj S/O Sharnappa Kori Vs the Union of India and Ors.