Dismissed¶30

M/S M B Industries v. Union of India

Karnataka HC16 Apr 2025WP/21086/2023

Case brief

AI extract

What is this about?

Keywords: WP No. 21086 of 2023 (T-RES); M/S M B Industries; Union of India Ministry of Finance; Joint Commissioner of Commercial Taxes (Appeals); Deputy Commissioner of Commercial Taxes (Audit); Articles 226 and 227 Constitution of India; Section 73(9) KGST/CGST Act 2017; Rule 142(5) KGST/CGST Rules 2017; DRC-07; Order-in-Original dated 08/11/2022; GST Vivad se Viwas Scheme 2024; withdrawal of writ petition; dismissed as withdrawn; High Court of Karnataka at Bengaluru; Justice S.R. Krishna Kumar; 16 April 2025.

What did the court decide?

Leave to withdraw the writ petition granted; petition dismissed as withdrawn. ¶30

M/S M B Industries Vs Union of India — GST and Indirect Tax | Karnataka HC (2025)

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1 - NC: 2025:KHC:15874 WP No. 21086 of 2023

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 16^TH DAY OF APRIL, 2025

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BEFORE

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THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

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WRIT PETITION NO. 21086 OF 2023 (T-RES)

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BETWEEN:

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M/S M B INDUSTRIES A PARTNERSHIP FIRM NO.18/1, AREKEMPANAHALLI, 2^ND A CROSS, WILSON GARDEN, BANGALORE - 560 027. (GTIN 29AAPFM2742N1ZL LGSTO -111) REPRESENTED BY PARTNER MR. MOHAMMED ZAHEEER ABBAS S/O JALEEL MOHAMED AGED ABOUT 43 YEARS

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…PETITIONER

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(BY SRI. RAJEEV CHANNAPPA NULVI, ADVOCATE)

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AND:

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Digitally signed by CHANDANA B M Location: High Court of Karnataka

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UNION OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) ROOM NO. 46, NORTH BLOCK, NEW DELHI - 110 001.

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THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) 3, BMTC BUILDING, SHANTHI NAGAR, BENGALURU - 560 027.

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THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT) - 3.10. DGSTO -3, BMTC BUS STAND, SHANTHI NAGAR, BANGALORE - 560 027.

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THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT) - 2.2

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2 - NC: 2025:KHC:15874 WP No. 21086 of 2023

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DGSTO - 2, NO. 642, 2^ND FLOOR, PIONEER PLAZA, KENCHANAHLLI MAIN ROAD, RAJARAJESHWARI NAGAR, BANGALORE - 560 098

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…RESPONDENTS

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(BY SRI. VINAY VENUGOPAL, CGC FOR R1 SRI. K. HEMA KUMAR, AGA FOR R2 TO R4)

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THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER-IN-ORIGINAL U/S 73(9) OF THE KGST/CGST ACT, 2017 DTD 08/11/2022 PASSED BY THE RESPONDENT AUTHORITY NO.3 AND DRC-07 UNDER RULE 142(5) OF THE KGST/CGST RULES 2017 DTD 08/11/2022 ISSUED BY THE RESPONDENT AUTHORITY NO.3 (ANNEXURE-E) AND ETC.,

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THIS W.P., COMING ON FOR PRELIMINARY HEARING - B GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

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ORAL ORDER

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Learned counsel for the petitioner has filed a memo seeking leave of this Court to withdraw the petition, which reads as under:

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"The petitioner M/S. M.B.INDUSTRIES respectfully submits before this Hon'ble Court that the petitioner has decided to avail the benefit GST Vivad se Viwas Scheme, 2024 and hence, wants to withdraw the present petition.

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In the light of the above submission, the petitioner humbly request this Hon'ble Court that the petitioner may be permitted to withdraw the present writ petition."

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NC: 2025:KHC:15874 WP No. 21086 of 2023

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