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2025 DAILYLAW 25240 (KAR)

M/S. S.L.V. MANPOWER SOLUTIONS v. UNION OF INDIA

WP/14272/2024 · 2025-03-21

S R Krishna Kumar

body2025

Judgment text

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- 1 - NC: 2025:KHC:12110 WP No. 14272 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 14272 OF 2024 (T-RES) BETWEEN: M/S. S.L.V. MANPOWER SOLUTIONS K B, 114/4, MUNNEKOLALA MARTHAHALLI POST, BENGALURU, (REPRESENTED BY ITS PROPRIETOR SRI. PAVAN C REDDY) …PETITIONER (BY SRI. APRAMEYA K, ADVOCATE FOR SRI. ATUL KRISHNA RAO ALUR., ADVOCATE) AND: 1. UNION OF INDIA THROUGH ITS SECRETARY, (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 2. THE GST COUNSEL THROUGH ITS CHAIR PERSON, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001. 3. THE STATE OF KARNATAKA REPRESENTED BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, AMBEDKAR VEEDHI, BENGALURU-560 001. 4. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-4) Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:12110 WP No. 14272 of 2024 2ND FLOOR, TTMC, B BLOCK, BMTC BUILDING, SHANTHINAGAR, BANGALORE-560 027. 5. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES AUDIT-4.7, DGSTO-04, TTMC BUILDING, BMTC BUS DEPOT, KORAMANGALA, BANGALORE-560 095. …RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE FOR R1 & R2 SRI. K HEMA KUMAR, AGA FOR R3 TO R5) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER PASSED BY THE R-4 BEARING GST.AP NO. 144 AND 145/23-24, DTD 19.02.2024 AT ANNEXURE-A FOR THE AY 2017-18 AND 2018-19 IN SO FOR AS THE PETITIONER IS CONCERNED AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER Learned counsel for the petitioner has filed a memo seeking leave of this Court to withdraw the petition, which reads as under: “The petitioner respectfully submits as under: It is submitted that the impugned order was passed against the petitioner vide order dated 19/02/2024 bearing GST AP 144 & 145/23-24 passed by the Joint Commissioner of Commercial Taxes (Appeals-4), Bengaluru for the period 2017-18 and 2018-19. - 3 - NC: 2025:KHC:12110 WP No. 14272 of 2024 Aggrieved by the order passed by the Respondent, the petitioner filed the present writ petition. It is submitted that, the Government of India, Ministry of Finance as announced GST AMNESTY SCHEME, for waiver of interest and penalty. The petitioner is opting for the scheme. As per the instructions, the petitioner may be permitted to withdraw the above writ petition, subject to approval of the scheme. Accordingly the Petition may be dismissed as withdrawn, in the interest of justice and equity.” 2. The aforesaid memo is taken on record. 3. Accordingly, the petition is dismissed as withdrawn. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 1 Sl No.: 54