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2025 DAILYLAW 36490 (KAR)

M/S. TRILLION LEAD FACTORY (P) LTD., v. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES

WA/1828/2024 · 2025-02-05

G Basavaraja, Krishna S Dixit

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Judgment text

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- 1 - NC: 2025:KHC:5119-DB WA No. 1828 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA WRIT APPEAL NO. 1828 OF 2024 (T-RES) BETWEEN: M/S. TRILLION LEAD FACTORY (P) LTD., (FORMERLY KNOWN AS THE LEAD FACTORY.,), REPRESENTED BY ITS DIRECTOR, SRI.CHETAN NARAYAN S/O SRI. NARAYAN, AGED ABOUT 32 YEARS, PLOT NO.98-G, PHASE II, JIGANI INDUSTRIAL AREA, ANEKAL TALUK, BENGALURU - 560 105. …APPELLANT (BY SRI. SURENDRAN THUMBUCHETTY, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (LOCAL GOODS AND SERVICES TAX OFFICE - 027), DGSTO-04, VTK - 2, KORAMANGALA, BENGALURU - 560 047. 2. THE STATE OF KARNATAKA, REPRESENTED BY ITS FINANCE SECRETARY, VIDHANA SOUDHA, BENGALURU - 560 001. 3. THE UNION OF INDIA, REPRESENTED BY ITS FINANCE SECRETARY, Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka - 2 - NC: 2025:KHC:5119-DB WA No. 1828 of 2024 MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-110 001. …RESPONDENTS (BY SRI.KUMAR M.N., CGC & SPC FOR R1 & R3; SRI. ADITYA VIKRAM BHAT, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT, PRAYING TO SET ASIDE THE JUDGMENT AND ORDER DATED 19/11/2024 PASSED BY THE LEARNED SINGLE JUDGE OF THIS COURT IN WP NO.30658/2024 AND AS A CONSEQUENCE ALLOW THE WRIT PETITION FILED BY THE APPELLANT. THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) Learned counsel for the appellant has filed a memo seeking leave of the Court to withdraw the appeal. 2. Learned AGA and learned CGC & SPC appearing for respondents have no objection for grant of leave. - 3 - NC: 2025:KHC:5119-DB WA No. 1828 of 2024 3. In view of the above, appeal is disposed off as having been withdrawn with no liberty to revive. However, this order will not come in the way of writ petition being filed by appropriate person. I.As. pale into insignificance. Costs made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE AV List No.: 1 Sl No.: 6