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2025 DAILYLAW 31528 (KAR)

VEDANTA LIMITED v. UNION OF INDIA

WP/20588/2022 · 2025-04-28

S R Krishna Kumar

body2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

- 1 - NC: 2025:KHC:17616 WP No. 20588 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 20588 OF 2022 (T-RES) BETWEEN: VEDANTA LIMITED, A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956, MEGLAHALLI VILLAGE, SY. NO. 21, BHEEMSAMUDRA, CHITRADURGA, KARNATAKA - 577 520, REPRESENTED BY ITS AUTHORISED SIGNATORY, BENICIO MENEZES, THE ASSOCIATE GENERAL MANAGER SIGNATORY OF VEDANTA LIMITED. …PETITIONER (BY SRI. AJAY J.N, ADVOCATE) AND: 1. UNION OF INDIA, THROUGH DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI - 110 001. 2. STATE OF KARNATAKA, THROUGH THE SECRETARY, DEPARTMENT OF FINANCE, VIDHANA SOUDHA, BENGALURU - 560 001. 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, OFFICE OF DGSTO-1, 3RD FLOOR, TTMC, BMTC BUS STAND BUILDING, Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:17616 WP No. 20588 of 2022 YESHWANTHAPUR, BENGALURU - 560 051. 4. THE COMMISSIONER OF COMMERCIAL TAXES OFFICE OF DGSTO-1 3RD FLOOR, TTMC, BMTC BUS STAND BUILDING, YESHWANTHAPUR, BENGALURU - 560 051. 5. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, OFFICE OF THE ADDITIONAL DIRECTOR GENERAL, BENGALURU NORTHWEST, CGST COMMISSIONERATE, 2ND FLOOR, SOUTH WING, SHIVAJI NAGAR BMTC BUS STAND COMPLEX, SHIVAJINAGAR, BENGALURU - 560 051. …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP FOR R2 TO R4; SRI. JEEVAN NEERALGI, ADVOCATE FOR R1) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA RAYING TO CALL FOR THE RECORDS PERTAINING TO SHOW CAUSE NOTICE NO.DCCT(A) - 1.1/GST(ADT)-01/2022-23 REF. NO.17404 DATED 02.09.2022 VIDE ANNX-A ISSUED BY R-3 AND AFTER GOING INTO THE LEGALITY AND VALIDITY THEREOF, TO QUASH THE IMPUGNED SCN ISSUED WITHOUT JURISDICTION IN TERMS OF SECTION 6 (2) (b) OF THE KGST ACT AND IN CLEAR CONTRAVENTION OF THE CLARIFICATION ISSUED BY THE CBIC AND GST COUNCIL. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - NC: 2025:KHC:17616 WP No. 20588 of 2022 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER Learned counsel for the petitioner files a memo seeking withdrawal of the petition. The memo is taken on record and the petition is dismissed as withdrawn. Sd/- (S.R.KRISHNA KUMAR) JUDGE GH List No.: 1 Sl No.49.1 CT: BHK`