M/S Sapthagiri Cleaning Services v. the Deputy Commissioner of Commercial Taxes
Case brief
What is this about?
Karnataka High Court, Bengaluru, WP No. 6498 of 2023 (T-RES), decided 11.03.2025 by S.R. Krishna Kumar, J. Writ petition against GST assessment order No. DCCT (AUDIT) 0 3.9/DGSTO.3/GST 17-18/ORDER-U/S 73/2022-23 dated 12.01.2023 (Annexure-E) issued by the Deputy Commissioner of Commercial Taxes (Audit - 3.9), DGSTO - 3; dismissed as withdrawn on a memo citing the petitioner's intent to settle under the GST Amnesty Scheme, 2024. No merits adjudicated, no holdings, no precedents cited. Useful only as evidence of withdrawal/amnesty-settlement practice, not citable for any proposition of law.
What did the court decide?
Memo for withdrawal placed on record; petition dismissed as withdrawn at the petitioner's request to opt for settlement under the GST Amnesty Scheme, 2024. No adjudication on the merits of the challenge to the assessment order.