Petitioner sought withdrawal of the petition; dismissed as not pressed with liberty to file a fresh writ petition against the appellate authority's order. All contentions kept open; no proposition of general application decided.
Liberty reserved to file fresh writ petition challenging the appellate authority's order.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
NC: 2026:KHC:1046 WP No. 34514 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 8TH DAY OF JANUARY, 2026
BEFORE
THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 34514 OF 2025 (T-RES)
BETWEEN:
SRI. V. S. PARAMESH, AGED 54 YEARS, SON OF SANNABOOTHA BHOVI, NO. 1, VADDARAHATTI, ANNEGERE POST, PANCHANAHALLI, KADUR TALUK - 577 548, CHICKMAGALUR DISTRICT.
…PETITIONER
(BY SRI. NAVEEN G.S., ADVOCATE)
AND:
Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT-1), VANIJYA TERIGE BHAVANA, 12TH CROSS, A BLOCK, GOPALAGOWDA EXTENSION, SHIVAMOGGA - 577 205.
…RESPONDENT
THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION QUASHING THE IMPUGNED ORDER DATED 29.12.2023 PASSED BY THE RESPONDENT, UNDER SECTION 73 OF THE CGST/KGST ACT, 2017, PRODUCED AS ANNEXURE - C, AS BEING ARBITRARY, ILLEGAL, VIOLATIVE OF THE PRINCIPLES OF NATURAL JUSTICE AND CONTRARY TO LAW AND ETC.,
NC: 2026:KHC:1046 WP No. 34514 of 2025
HC-KAR
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV
ORAL ORDER
Learned counsel for the petitioner has filed a memo
which reads as hereunder:
"The undersigned counsel for the Petitioner herein seeks leave to withdraw this petition, with the liberty to file a fresh writ petition to challenge the Order passed by the Appellate Authority in the interest of justice and equity."
2. In light of the same, petition is dismissed as
not pressed. All contentions are kept open. Liberty as sought for is reserved.
Sd/(S SUNIL DUTT YADAV) JUDGE
MCR
1 issue framed by the court
Should the impugned Section 73 CGST/KGST order be quashed as arbitrary and violative of natural justice?
2 provisions across 2 enactments
V. S. Paramesh
Assistant Commissioner of Commercial Taxes (Audit-1)
S Sunil Dutt Yadav
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
