M/S. Shivalli Contractors vs The Assistant Commissioner Of
2024 Latest Caselaw 25381 Kant

Karnataka High Court

M/S. Shivalli Contractors vs The Assistant Commissioner Of on 24 October, 2024

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                                                           NC: 2024:KHC-D:15491
                                                         WP No. 102896 of 2024




                               IN THE HIGH COURT OF KARNATAKA,
                                       DHARWAD BENCH

                           DATED THIS THE 24TH DAY OF OCTOBER, 2024

                                             BEFORE

                            THE HON'BLE MR. JUSTICE C.M. POONACHA

                           WRIT PETITION NO.102896 OF 2024 (T-RES)

                   BETWEEN:

                   M/S. SHIVALLI COTRACTORS
                   SHOP NO 10, 2ND FLOOR,
                   MALLIKARJUNA AVNUE, KOPPIKAR ROAD,
                   HUBBALLI - 580 020,
                   REPRESENTED BY ITS PROP.,
                   SRI. SOMANNA S/O. BULAPPA SHIVALLI,
                   AGED ABOUT 53 YEARS.
                                                                   ...PETITIONER
                   (BY SRI H. R. KAMBIYAVAR, ADVOCATE)

                   AND:
Digitally signed
by YASHAVANT
NARAYANKAR
Location: High
Court of           1.   THE ASSISTANT COMMISSIONER OF
Karnataka
                        CENTRAL-TAXES LGSTO - 3220,
                        P. B. ROAD, NAVANAGAR,
                        HUBBALLI - 580 025.

                   2.   THE UNION OF INDIA,
                        REPRESENTED BY ITS FINANCE SECRETARY,
                        MINISTRY OF FINANCE DEPARTMENT OF REVENUE,
                        NEW DELHI - 110 001.

                   3.   GOVERNMENT OF INDIA,
                        MINISTRY OF FINANCE DEPARTMENT OF REVENUE,
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                                          NC: 2024:KHC-D:15491
                                        WP No. 102896 of 2024




    CENTRAL BOARD OF EXCISE AND CUSTOMS
    GST POLICY WING, NEW DELHI - 110 001
                                                ...RESPONDENTS
(BY SRI SHIVARAJ S. BALLOLI, ADVOCATE FOR R1;
SRI VENKATESH M. KHANVI, ADVOCATE FOR R2;
SRI GIRISH HULMANI, ADVOCATE FOR R3)


     THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA, PRAYING TO, ISSUE A WRIT OF
CERTIORARI OR A DIRECTION IN THE NATURE OF A WRIT OF
CERTIORARI QUASHING THE ORDER IN FORM GST DRC-07, DATED
12/07/2023, THE ORDER IN FORM GST DRC-07, BEARING NO.
ACCT/LGSTO-320/2023-24/1920, FOR THE F. Y. 2018 - 19 AND
ORDER IN FORM GST DRC-01, DATED 12/07/2023, BEARING NO.
ACCT/LGSTO-320/DRC-01/2023-24/1920, FOR THE F. Y. 2018-19
VIDE ANNEXURES     A   AND   A1 RESPECTIVELY    PASSED   BY   1ST
RESPONDENT, IN THE PETITIONERS CASE. ISSUE A WRIT OF
CERTIORARI OR A DIRECTION IN THE NATURE OF A WRIT OF
CERTIORARI QUASHING THE ORDER IN FORM GST DRC-07, DATED
12/07/2023, IN THE PETITIONERS CASE. IN FORM GST DRC-07,
BEARING NO. ACCT/LGSTO-320/2023-24/1921, FOR THE F. Y.
2019-20 AND ORDER IN FORM GST DRC-01, DATED 12/07/2023,
BEARING NO. ACCT/LGSTO-320/DRC-01/2023- 24/1921, FOR THE
F. Y. 2019-20, VIDE ANNEXURES B AND B1 RESPECTIVELY PASSED
BY 1ST RESPONDENT IN THE PETITIONERS CASE AND ETC.,


     THIS   WRIT   PETITION,   COMING    ON   FOR   PRELIMINARY
HEARING - B GROUP, THIS DAY, ORDER WAS MADE THEREIN AS
UNDER:
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                                             NC: 2024:KHC-D:15491
                                           WP No. 102896 of 2024




CORAM:      THE HON'BLE MR. JUSTICE C.M. POONACHA

                         ORAL JUDGMENT

(PER: THE HON'BLE MR. JUSTICE C.M. POONACHA)

Learned counsel for the petitioner has filed a memo

which reads as follows:

"The undersigned counsel for the petitioner respectfully prays this Hon'ble Court that, this Hon'ble court may kindly permit to withdraw the present top said writ petition, with liberty to get the benefit of amendments and amnesty scheme by the Governments. Wherefore, the above mentioned WP may kindly be disposed of with liberty to opt above benefits, in the interest of justice and equity."

In view of the aforementioned, the writ petition is

dismissed as withdrawn with liberty to the petitioner to

avail the benefit of the amendments and amnesty scheme

of the Governments.

Sd/-

(C.M. POONACHA) JUDGE

SH, CT-ASC