Prakash Mayappa Jambagi vs The Assistant Commissioner
2024 Latest Caselaw 27401 Kant

Karnataka High Court

Prakash Mayappa Jambagi vs The Assistant Commissioner on 14 November, 2024

Author: H.T.Narendra Prasad

Bench: H.T.Narendra Prasad

                                               -1-
                                                        NC: 2024:KHC-D:16674-DB
                                                        WA No. 100340 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. 100340 OF 2024 (T-RES)


                   BETWEEN:


                   PRAKASH MAYAPPA JAMBAGI
                   AGE. 37 YEARS, OCC. CIVIL CONTRACTOR,
                   R/O. NO.499, AT.KAJIBILAGI,
                   TQ. JAMKHANDI-587314,
                   DIST: BAGALKOT, GSTIN: 29RIPJ9069P1ZP.
                                                                    ...APPELLANT
                   (BY SRI. H.R.KAMBIYAVAR, ADVOCATE)

                   AND:
Digitally signed
by MANJANNA E      1.   THE ASSISTANT COMMISSIONER
Location: HIGH
COURT OF                COMMERCIAL TAXES, LGSTO-430,
KARNATAKA
DHARWAD                 GIRISH NAGAR, JAMKHANDI-587301.
BENCH
Date: 2024.11.16
11:10:44 +0530     2.   THE STATE OF KARNATAKA
                        REP BY THE PRINCIPAL SECRETARY,
                        FINANCE DEPARTMENT,
                        GOVERNMENT OF KARNATAK,
                        BENGALURU-560001.

                   3.   GOVERNMENT OF INDIA
                        THROUGH ITS SECRETARY (REVENUE),
                        MINISTRY OF FINANCE,
                        DEPARTMENT OF REVENUE,
                            -2-
                                  NC: 2024:KHC-D:16674-DB
                                   WA No. 100340 of 2024




     NORTH BLOCK,
     NEW DELHI-110001.

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

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


      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 DATED. 07.06.2024 PASSED BY

THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT IN WP

NO. 102880/2022 (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,

JUDGMNET WAS DELIVERED THEREIN AS UNDER:


CORAM:   THE HON'BLE MR JUSTICE H.T.NARENDRA PRASAD
          AND
          THE HON'BLE MR JUSTICE VENKATESH NAIK T
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                                       NC: 2024:KHC-D:16674-DB
                                        WA No. 100340 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