Dismissed¶28

M/S Anjali Sanghvi LLP v. Assistant Commissioner of Commercial Taxes

Karnataka HC4 Feb 2025WP/2083/2025

Case brief

AI extract

What is this about?

NC: 2025:KHC:4950 | WP No. 2083 of 2025 (T-RES) | High Court of Karnataka, 04.02.2025, S.G. Pandit J | Anjali Sanghvi LLP v. Assistant Commissioner of Commercial Taxes (Audit)-3.1, DGSTO-3, ICICI Bank Ltd. and Anjali Himanshu Sanghvi | challenge to notice dated 18/12/2024 under Section 45 KVAT Act and lien marked by ICICI Bank | petition dismissed as withdrawn on memo dated 04.02.2025 | no merits decided, no cases cited.

What did the court decide?

None; the petition was dismissed as withdrawn without adjudication of the prayer (no setting aside of the notice, no direction to unmark the lien). ¶28

M/S Anjali Sanghvi LLP Vs Assistant Commissioner… — Writ and Judicial Review | Karnataka HC (2025)

¶1

¶2

NC: 2025:KHC:4950 WP No. 2083 of 2025

¶3

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

¶4

DATED THIS THE 4^TH DAY OF FEBRUARY, 2025

¶5

BEFORE

¶6

THE HON'BLE MR JUSTICE S.G.PANDIT

¶7

WRIT PETITION NO. 2083 OF 2025 (T-RES)

¶8

BETWEEN:

¶9

M/S. ANJALI SANGHVI LLP A PARTNERSHIP FIRM REGISTERED UNDER THE LIMITED LIABILITY PARTNERSHIP ACT, 2008 HAVING ITS REGISTERED OFFICE AT 1655, 27^TH MAIN HSR LAYOUT, HSR LAYOUT, BENGALURU, KARNATAKA-560102 REP. BY ITS PARTNER MS. SANGHVI HIRALAL SHAH ARCHANA.

¶10

…PETITIONER

¶11

(BY SRI. RAGHURAM CADAMBI, ADV.)

¶12

AND:

¶13

ASSISTANT COMMISSIONER OF Digitally signed COMMERCIAL TAXES by (AUDIT)-3.1, DGSTO-3, MARIGANGAIAH ROOM NO.215, 2^ND FLOOR, PREMAKUMARI TTMC B BLOCK, BMTC BUILDING, Location: HIGH COURT OF SHANTHINAGAR, BENGALURU-560027. KARNATAKA

¶14

THE MANAGER ICICI BANK LIMITED NO.76/1, 27^TH MAIN ROAD, 1^ST SECTOR, HSR LAYOUT, BENGALURU- 560102.

¶15

MS. ANJALI HIMANSHU SANGHVI SOLE PROPRIETOR OF RA BUSINESS SOLUTIONS, HAVING HER PLACE OF WORK AT M/S. R A BUSINESS SOLUTIONS NO.11, 15^TH CROSS,

¶16

¶17

NC: 2025:KHC:4950 WP No. 2083 of 2025

¶18

100 FEET RING ROAD, 4^TH PHASE, JP NAGAR, BENGALURU-560078.

¶19

…RESPONDENTS

¶20

THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) DIRECTION SETTING ASIDE THE IMPUGNED NOTICE DATED 18/12/2024, PASSED BY THE FIRST RESPONDENT UNDER SECTION 45 OF THE KVAT ACT (ANNXA) AND B) DIRECT THE SECOND RESPONDENT TO UNMARK THE LIEN AT MARKED OVER THE ACCOUNT OF THE PETITIONER.

¶21

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

¶22

CORAM: HON'BLE MR JUSTICE S.G.PANDIT

¶23

ORAL ORDER

¶24

Learned counsel for the petitioner files memo dated

¶25

04.02.2025 seeking leave of this Court to withdraw the

¶26

writ petition.