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2025 DAILYLAW 19222 (KAR)

M/S SAPHAGIRI CLEANING SERVICES v. THE DEPUTY COMMISSIONER OF COMMERCIAL

WP/6505/2023 · 2025-03-11

S R Krishna Kumar

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Judgment text

Extracted from the PDF above. The PDF is authoritative.

- 1 - NC: 2025:KHC:10486 WP No. 6505 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 6505 OF 2023 (T-RES) BETWEEN: M/S SAPHAGIRI CLEANING SERVICES (A PROPRIETORSHIP CONCERN REPRESENTED BY ITS PROPRIETOR SHRI SRINIVASULU NAIDU RAJU S/O LATE SHRI SRINIVASULU NAIDU AGED ABOUT 50 YEARS, NO 7, 1ST CROSS, 24TH MAIN, PUTTENAHALLI, BENGALURU - 560078 …PETITIONER (BY SRI PRADYUMNA G H, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT - 3.9) DGSTO - 3, 2ND FLOOR, BMTC BUS STAND, TTMC, DOUBLE ROAD, SHANTHINAGAR, BENGALURU – 560027 …RESPONDENT (BY SRI. K. HAMAKUMAR, AGA.,) THIS WP IS FILED PRAYING TO QUASHING ASSESSMENT ORDER BEARING NO.DCCT (AUDIT)-3.9/DGSTO.3/GST 18- 19/ORDER-U/S 73/2022.23 DATED 12.01.2023(ANNEXURE-E) PASSED BY THE RESPONDENT. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:10486 WP No. 6505 of 2023 ORAL ORDER Memo for withdrawal of the petition is filed by learned counsel for the petitioner, which reads as under: “The petitioner above named most respectfully submits as follows: 1. It is submitted that the above writ petition was filed by the petitioner seeking quashing of the order bearing No.DCCT (AUDIT)-3.9/DGSTO.3/GST 18- 19/ORDER-U/S 73/2022.23 DATED 12.01.2023 (Annexure-E) passed by the Respondent. 2. It is most respectfully submitted that the petitioner has filed an appeal during the extended period of limitation before the appellate authority by making payment of 10% the tax as pre-deposit in terms of Section 107 of CGST Act, 2017. WHEREFORE, it is most respectfully prayed that this Hon’ble Court may be pleased to dispose the above petition as WITHDRAWN in the interest of justice and equity. 2. Placing the memo on record, petition is dismissed as withdrawn. Sd/- (S.R.KRISHNA KUMAR) JUDGE MR