M/S Mallikarjun Communication vs The Commercial Tax Officer Audit -1
2024 Latest Caselaw 27393 Kant

Karnataka High Court

M/S Mallikarjun Communication vs The Commercial Tax Officer Audit -1 on 14 November, 2024

Author: H.T.Narendra Prasad

Bench: H.T.Narendra Prasad

                                                -1-
                                                           NC: 2024:KHC-D:16673-DB
                                                           WA No. 100335 of 2024




                                IN THE HIGH COURT OF KARNATAKA,
                                         DHARWAD BENCH
                           DATED THIS THE 14TH DAY OF NOVEMBER, 2024
                                             PRESENT
                          THE HON'BLE MR JUSTICE H.T.NARENDRA PRASAD
                                                AND
                            THE HON'BLE MR JUSTICE VENKATESH NAIK T

                            WRIT APPEAL NO. 100335 OF 2024 (T-RES)


                   BETWEEN:

                   M/S MALLIKARJUN COMMUNICATION
                   REP. BY ITS PROP.
                   SHRI. GIRIMALLAPPA SHRISHAIL KORI,
                   R/O. 1167, OPP. POST OFFICE,
                   JAINAPUR COMPLEX, BILAGI-587116,
                   GSTIN.29BREPK4935L2Z9.
                                                                      ...PAPPELLANT
                   (BY SRI. H.R.KAMBIYAVAR, ADVOCATE)

                   AND:

                   1.   THE COMMERCIAL TAX OFFICER
Digitally signed
by MANJANNA E           AUDIT -1, VANIJYA TERIGE BHAVAN,
Location: HIGH          SECTOR NO. 7, NAVANAGAR,
COURT OF
KARNATAKA               BAGALKOT-587101.
DHARWAD
BENCH
Date: 2024.11.16   2.   THE ASSISTANT COMMISSIONER
11:10:44 +0530
                        OF COMMERCIAL TAXES,
                        LGSTO 420, SECTOR NO.7,
                        VANIJYA TERIGE BHAVAN,
                        NAVANAGAR, BAGALKOT-587101.

                   3.   THE STATE OF KARNATAKA
                        REP. BY THE PRINCIPAL SECRETARY,
                        FINANCE DEPARTMENT,
                        GOVERNMENT OF KARNATAKA,
                        BENGALURU-560001.
                                   -2-
                                         NC: 2024:KHC-D:16673-DB
                                          WA No. 100335 of 2024




4.    GOVERNMENT OF INDIA
      THROUGH ITS SECRETARY, (REVENUE),
      MINISTRY OF FINANCE,
      DEPARTMENT OF REVENUE,
      NORTH BLOCK, NEW DELHI-110001.

5.    THE GST COUNCIL
      THROUGH ITS CHAIRPERSON,
      MINISTRY OF FINANCE,
      NORTH BLOCK, NEW DELHI-110001.

6.    THE PRINCIPAL CHIEF COMMISSIONER
      OF CENTRAL TAX NO.1,
      QUEENS ROAD, VASANATH NAGAR,
      BENGALURU-560001.
                                              ...RESPONDENTS
(BY SRI.G.K.HIREGOUDAR, GOVT. ADV. FOR R1, R2, R3 AND R6;
SRI. SHIVARAJ S.BALLOLI, CGSC FOR R4 AND R5)


       THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA HIGH

COURT ACT, 1961, PRAYING THIS HON BLE COURT TO, SET ASIDE

THE IMPUGNED ORDER ON IA NO. 1/2024 DATED. 07-06-2024 AND

ORDER DATED. 17-11-2023 PASSED BY THE LD. SINGLE JUDGE OF

THIS HON BLE COURT IN WP NO. 103640/2023 (T-RES) AND ALLOW

THE   ABOVE     NUMBERED   WRIT     APPEAL    WITH   CONSEQUENTIAL

RELIEF(S) AS PRAYED FOR IN THE WRIT PETITION.


       THIS    APPEAL,   COMING    ON   FOR   ORDERS,   THIS   DAY,

JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM:        THE HON'BLE MR JUSTICE H.T.NARENDRA PRASAD
              AND
              THE HON'BLE MR JUSTICE VENKATESH NAIK T
                                -3-
                                        NC: 2024:KHC-D:16673-DB
                                         WA No. 100335 of 2024




                         ORAL JUDGMENT

(PER: THE HON'BLE MR JUSTICE H.T.NARENDRA PRASAD)

Learned counsel for the appellant has filed a memo

seeking leave of this Court to withdraw the appeal.

Memo is taken on record.

Appeal is dismissed as withdrawn.

Sd/-

(H.T.NARENDRA PRASAD) JUDGE

Sd/-

(VENKATESH NAIK T) JUDGE

RSH / Ct:vh