Dismissed¶34

Jagdish Khoba Class-I Contractor v. Union of India and Ors.

Karnataka HC6 Mar 2025WP/200942/2024

Case brief

AI extract

What is this about?

Karnataka High Court, Kalaburagi Bench; WP No. 200942 of 2024 (T-RES); Jagdish Khoba Class-I Contractor v. Union of India & others; challenge to GST adjudication order dated 12.06.2023 under Section 73(9) of IGST/CGST/KGST Acts, 2017 (No.DCCT/ADT/BDR/202324/24, Order No.291323; tax period April 2018 to March 2019); petition dismissed as withdrawn on memo; liberty reserved for fresh cause of action; single judge: Anant Ramanath Hegde; decided 06-03-2025.

What did the court decide?

Leave to withdraw the petition granted (memo accepted subject to all just exceptions); liberty to move the appropriate Court/Forum only in case of a fresh cause of action. ¶34

Jagdish Khoba Class-I Contractor Vs Union of India… — GST and Indirect Tax | Karnataka HC (2025)

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1 - NC: 2025:KHC-K:1480 WP No. 200942 of 2024

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IN THE HIGH COURT OF KARNATAKA,

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KALABURAGI BENCH

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DATED THIS THE 6^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.200942 OF 2024 (T-RES)

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BETWEEN:

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JAGDISH KHOBA CLASS-I CONTRACTOR A PROPRIETARY CONCERN DULY REGISTERED UNDER GST ACT, 2017 REPRESENTED BY ITS PROPRIETOR SRI JADISH KHUBA S/O GANPATHRAO KHUBA AGED ABOUT 51 YEARS DOOR NO.8-6-74 KASTURI NIVAS JANWADA ROAD, J.P. NAGAR, BIDAR – 585 401.

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…PETITIONER

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(BY SRI MANJUNATH MALLAYYA SHETTY, ADVOCATE)

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Digitally signed by BASALINGAPPA SHIVARAJ DHUTTARGAON

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Location: HIGH COURT OF KARNATAKA

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AND:

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

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CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRPERSON NORTH BLOCK, NEW DELHI – 110 001.

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STATE OF KARNATAKA REPRESENTED BY SECRETARY,

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2 - NC: 2025:KHC-K:1480 WP No. 200942 of 2024

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FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU – 560 001.

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THE COMMISSIONER OF COMMERCIAL TAXES VTK-2, KALIDASA ROAD, GANDHINAGAR, BENGALURU – 560 009.

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THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT), BIDAR OPP: HOTEL ASHOKA NEAR TAHASIL OFFICE, BIDAR – 585 401.

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…RESPONDENTS

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(BY SRI SUDHIR SING R.VIJAPUR, D.S.G.I, R1 AND R2; SRI MALLIKARJUN SAHUKAR, A.G.A. FOR R3 TO R5)

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OR CERTIORARI QUASHING THE ORDER OF ADJUDICATION DATED 12.06.2023 PASSED BY THE RESPONDENT NO.5 UNDER SECTION 73(9) OF THE IGST, CGST AND KGST ACTS, 2017 BEARING NO.DCCT/ADT/BDR/202324/24 ORDER NO.291323 FOR THE TAX PERIOD APRIL 2018 TO MARCH 2019, HEREIN ENCLOSED AND MARKED AS ANNEXURE-A 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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NC: 2025:KHC-K:1480 WP No. 200942 of 2024

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ORAL ORDER

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

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