Commissioner Of Central Tax vs M/S Shamnur Sugars Limited
2024 Latest Caselaw 26313 Kant

Karnataka High Court

Commissioner Of Central Tax vs M/S Shamnur Sugars Limited on 5 November, 2024

                                              -1-
                                                        NC: 2024:KHC:44372-DB
                                                         WA No. 1202 of 2023




                        IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                          DATED THIS THE 5TH DAY OF NOVEMBER, 2024

                                           PRESENT
                           THE HON'BLE MR JUSTICE V KAMESWAR RAO
                                             AND
                             THE HON'BLE MR JUSTICE S RACHAIAH
                            WRIT APPEAL NO. 1202 OF 2023 (T-TAR)


                   BETWEEN:

                   1.    COMMISSIONER OF CENTRAL TAX,
                         NORTH-WEST COMMISSIONERATE,
                         2ND FLOOR,
                         SOUTH WING,
                         BMTC BUS STAND COMPLEX,
                         SHIVAJINAGAR,
                         BENGALURU - 560 051.

                   2.    JOINT COMMISSIONER OF CENTRAL TAX,
                         NORTH WEST COMMISSIONERATE,
                         2ND FLOOR,
                         SOUTH WING,
Digitally signed
by K G                   BMTC BUS STAND COMPLEX,
RENUKAMBA                SHIVAJINAGAR
Location: High           BENGALURU - 560 051.
Court of
Karnataka
                   3.  ASSISTANT COMMISSIONER OF CENTRAL TAX,
                       (FORMERLY KNOWN AS ASSISTANT
                       COMMISSIONER OF CENTRAL EXCISE),
                       C.R. BUILDING,
                       DEVARAJ URS LAYOUT,
                       DAVANGERE - 577 006.
                                                           ...APPELLANTS
                   (BY SRI. SUSHAL TIWARI, ADVOCATE)
                            -2-
                                    NC: 2024:KHC:44372-DB
                                     WA No. 1202 of 2023




AND:

M/S. SHAMNUR SUGARS LIMITED,
DUGGAVATHI VILLAGE,
HARAPANAHALLI TQ,
DAVANAGERE DISTRICT,
REPRESENTED BY SRI. S.S. BAKKESH,
MANAGING DIRECTOR OF
M/S. SHAMNUR SUGARS LTD.,
AGED ABOUT 57 YEARS,
S/O. SRI.S.SHIVASHANKARAPPA.
                                           ...RESPONDENT
(BY SRI. RAGHAVENDRA C.R., ADVOCATE)


       THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA
HIGH COURT ACT PRAYING TO ALLOW THE WRIT APPEAL BY
SETTING ASIDE THE IMPUGNED ORDER DATED 17/03/2023,
PASSED ARISING OUT OF WP NO. 238/2018 BY DISMISSING
THE WRIT PETITION WITH EXEMPLARY COSTS, ETC.

       THIS APPEAL, COMING ON FOR ORDERS, THIS DAY,
JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM:    HON'BLE MR JUSTICE V KAMESWAR RAO
          AND
          HON'BLE MR JUSTICE S RACHAIAH


                    ORAL JUDGMENT

(PER: HON'BLE MR JUSTICE V KAMESWAR RAO)

Learned counsel for the appellants has drawn our

attention to the memo for withdrawal dated 29.10.2024,

which reads as under:

NC: 2024:KHC:44372-DB

"MEMO FOR WITHDRAWAL

The Counsel for the Appellant seeks permission to withdraw this matter in the light of the instructions given by Appellant.

Wherefore, in view of the foregoing, it is respectfully prayed that this Hon'ble Court be pleased to take this memo on record, and dispose the captioned matter as withdrawn, in the interest of justice and equity."

He reiterates the prayer for withdrawal of the appeal.

2. In view of the memo for withdrawal and the

reiteration of prayer by the learned counsel for the

appellants, the appeal is dismissed as withdrawn.

3. In view of dismissal of the appeal, IA No.3/2023 is

disposed of as infructuous.

Sd/-

(V KAMESWAR RAO) JUDGE

Sd/-

(S RACHAIAH) JUDGE PA