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2025 DAILYLAW 13552 (KAR)

CANDOR INTERNATIONAL SCHOOL v. UNION OF INDIA

WP/742/2025 · 2025-02-05

S G Pandit

body2025

Judgment text

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- 1 - NC: 2025:KHC:5414 WP No. 742 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 742 OF 2025 (T-RES) BETWEEN: CANDOR INTERNATIONAL SCHOOL, SY.NO.82/3 AND 83 HULLAHALLI VILLAGE, BEGURKOPPA ROAD, HULIMANGALA POST, JIGANI HOBLI, ANEKAL TALUK, BENGALURU - 560 105 REPRESENTED BY ITS CHAIRMAN SRI. SURESH KUMAR SADIPIRALLA …PETITIONER (BY SRI. DESHPANDE AMIT ANAND, ADVOCATE) AND: 1. UNION OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NEW DELHI - 100 001 REPRESENTED BY ITS REVENUE SECRETARY 2. THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL OF GST INTELLIGENCE (DGGI) BENGALURU ZONAL UNIT, NO.112, S.P. ENCLAVE, SHANTHINAGAR, ADJACENT TO KARNATAKA BANK, K.H.ROAD, BENGALURU - 560 027. Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:5414 WP No. 742 of 2025 3. THE SENIOR INTELLIGENCE OFFICER (DGGI), BENGALURU ZONAL UNIT, NO.112, S.P. ENCLAVE, SHANTHINAGAR, ADJACENT TO KARNATAKA BANK, K.H.ROAD, BENGALURU - 560 027. …RESPONDENTS (BY SRI. B.M. KUSHALAPPA, CGC FOR R1; SRI. ARVIND V CHAVAN, ADVOCATE FOR R2 & R3) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTIFICATION NO. 08/2024 CENTRAL TAX (RATE) DATED. 08.10.2024 ISSUED BY THE R-1 VIDE ANNEXURE-E AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT ORAL ORDER Heard Sri Amit Anand Deshpande, learned counsel for the petitioner, Sri B.M. Kushalappa, learned CGC for 1st respondent and Sri Arvind V. Chavan, learned counsel for respondents 2 and 3. - 3 - NC: 2025:KHC:5414 WP No. 742 of 2025 2. Sri Amit Anand Deshpande, learned counsel for the petitioner after arguing the matter for some time, seeks leave of the Court to withdraw the writ petition, with liberty to reply to the notices at Annexure-C dated 15.10.2024 and 21.12.2024 with liberty to challenge the orders, if any, passed adverse to the interest of the petitioner. 3. Submission of learned counsel for the petitioner is placed on record. 4. Writ petition is dismissed as withdrawn with liberty as sought. All contentions are left open. Sd/- (S.G.PANDIT) JUDGE NG List No.: 1 Sl No.: 33 CT:SNN