Dismissed¶33

M/S Travancore Minerals and Transport Company v. Assistant Commissioner of Commercial Taxes (ENF)-10

Karnataka HC13 Jan 2026WP/38405/2025

Case brief

AI extract

What is this about?

Dismissal-on-withdrawal of writ petition (tax-revenue, T-RES) against GST audit show cause notice dated 29.09.2025 (No. ACCT(AUDIT5)/DVG/2025-26; memo variant ACCT(Audit-5)/DCG/2025-26) issued under Section 74(1) CGST/KGST Act, 2017 for FY 2019-20 (Annexure-A); liberty reserved to contest notice afresh in separate proceedings; all contentions kept open; petitioner M/s Travancore Minerals and Transport Company (Ballari); respondents ACCT (Enf)-10 Bengaluru and ACCT (Audit)-5 Davanagere; bench: S Sunil Dutt Yadav, J.

What did the court decide?

Petition dismissed on the petitioner's memo seeking withdrawal; liberty reserved to challenge Annexure-A (show cause notice dated 29.09.2025) in separate proceedings; all contentions kept open. ¶33

M/S Travancore Minerals and Transport Company Vs… — GST and Indirect Tax | Karnataka HC (2026)

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NC: 2026:KHC:1992 WP No. 38405 of 2025

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 13^TH DAY OF JANUARY, 2026

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BEFORE

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THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 38405 OF 2025 (T-RES)

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BETWEEN:

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M/S TRAVANCORE MINERALS AND TRANSPORT COMPANY (A PROPRIETARY CONCERN) HAVING ITS OFFICE AT SY. NO. 372/C, DASHAMPURA VILLAGE, HAGARI BOMMANAHALLI, BALLARI (BELLARY) - 583 212 REPRESENTED BY ITS PROPRIETOR, MRS. RIYA SHAJU NAIR.

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& PETITIONER

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(BY SRI. BHARATH KUMAR V., ADVOCATE)

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AND:

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Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA

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ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENF) - 10, SOUTH ZONE, BENGALURU, HAVING OFFICE AT C/O OFFICE OF THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), SOUTH ZONE, ROOM NO. 201, 2^ND FLOOR, VTK - 2 BUILDING, RAJENDRANAGAR, KORAMANGALA, BENGALURU - 560 047

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ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT) - 5

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2 - NC: 2026:KHC:1992 WP No. 38405 of 2025

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HC-KAR

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DGSTO, 2^ND FLOOR, VANIJYA TERIGE BUILDING, ROOM NO. 208, DEVARAJA URS EXTENSION DAVANAGERE - 577 006

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& RESPONDENTS

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(BY SRI. HEMAKUMAR, AGA)

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THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE SHOW CAUSE NOTICE DATED 29.09.2025 BEARING NO. ACCT(AUDIT5)/DVG/2025-26 ISSUED BY THE R-2 UNDER SECTION 74(1) OF THE CGST/ KGST ACT, 2017 TO THE PETITIONER HEREIN FOR THE PERIOD FY 2019-20 (ANNEXURE-A) AND ETC.

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

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CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

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ORAL ORDER

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Learned counsel for the petitioner has filed a memo seeking to withdraw the petition.

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The memo is taken on record. It reads as

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follows:-

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"In above said the matter, the counsel for the Petitioner prays that this Hon'ble Court be pleased to permit the petitioner to withdraw the present petition with liberty to challenge ANNEXURE-A i.e. the copy of the show cause notice dated 29.09.2025 bearing No.ACCT(Audit-5)/DCG/2025-26 issued by

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NC: 2026:KHC:1992 WP No. 38405 of 2025

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HC-KAR

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respondent no.2 in separate proceedings, in the interest of justice and equity."

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