Dismissed¶30

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

Karnataka HC11 Mar 2025WP/200641/2022

Case brief

AI extract

What is this about?

Karnataka High Court, Kalaburagi Bench; WP No. 200641 of 2022 (T-RES); Baswaraj s/o Sharnappa Kori v. Union of India and others; Coram: Justice Anant Ramanath Hegde; decided 11 March 2025. Keywords: GST show cause notice dated 21.01.2021; SCN Ref.No.8/2020-21-GLB-GST ADJN; representation dated 15.02.2022; Article 226; withdrawal of writ petition; dismissed as withdrawn; amended Section 16(5) CGST Act benefit. No cases cited; no merits adjudication; limited value as precedent.

What did the court decide?

Leave to withdraw the petition granted; petition dismissed as withdrawn, with no other relief. ¶30

M/S Baswaraj S/O Sharnappa Kori Vs the Union of India… — GST and Indirect Tax | Karnataka HC (2025)

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1 - NC: 2025:KHC-K:1584 WP No. 200641 of 2022

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IN THE HIGH COURT OF KARNATAKA,

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KALABURAGI BENCH

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DATED THIS THE 11^TH DAY OF MARCH, 2025

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BEFORE

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THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE

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WRIT PETITION NO. 200641 OF 2022 (T-RES)

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BETWEEN:

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M/S BASWARAJ S/O SHARNAPPA KORI AGED ABOUT 51 YEARS, OCC: CONTRACTOR, H.NO.8-6-38/A, J P NAGAR BIDAR, TQ AND DIST BIDAR – 585 401.

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…PETITIONER

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(BY SRI. SANDEEP VIJAYKUMAR, ADVOCATE)

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AND:

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

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THE UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE GOVERNMENT OF INDIA, SOUTH BLOCK, NEW DELHI – 100 001.

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GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, BELLARY AUDIT CIRCLE-2^ND FLOOR, MODI CHAMBERS, 2^ND CROSS, GANDHI NAGAR, BALLARI – 583 103.

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2 - NC: 2025:KHC-K:1584 WP No. 200641 of 2022

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

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THE SUPERINTENDENT OF CENTRAL EXCISE CUSTOMS AND SERVICE TAX, CENTRAL TAX (CGST) AND CENTRAL EXCISE, OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX (CGST) AND CENTRAL EXCISE, MIG NO.24, KHB COLONY, RANGE BIDAR, BIDAR – 585 401.

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

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…RESPONDENTS

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(BY SRI SUDHIRSINGH R. VIJAPUR, D.S.G.I., FOR R1 AND R2; SRI GIRISH S.HULIMANI, ADVOCATE FOR R3 AND R4; SRI MALLIKARJUN SAHUKAR, A.G.A. FOR R5)

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THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER OF SHOW CAUSE NOTICE/DATED 21.01.2021 ISSUED BY THE RESPONDENT NO.3 HEREIN IN FILE SCN REF.NO.8/2020-21-GLB-GST ADJN, THE COPY OF WHICH IS AT ANNEXURE-B AND DIRECT THE RESPONDENT NO.3 HEREIN TO CONSIDER THE REPRESENTATION DATED 15.02.2022, SUBMITTED BY THE PETITIONER HEREIN, FORTHWITH, THE COPY OF WHICH IS AT ANNEXURE-B AND ETC.

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

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CORAM: HON'BLE MR JUSTICE ANANT RAMANATH HEGDE

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3 - NC: 2025:KHC-K:1584 WP No. 200641 of 2022

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ORAL ORDER

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

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A memo is filed seeking leave of the Court to withdraw

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the petition.

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

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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.

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Sd/(ANANT RAMANATH HEGDE) JUDGE

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THM List No.: 2 Sl No.: 0

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

Case brief

What is this about?

What did the court decide?

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

Case brief

What is this about?

What did the court decide?

What the court decided

Issues for consideration

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