- 1 - NC: 2025:KHC-K:2034 WP No. 200622 of 2023 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 28TH DAY OF MARCH, 2025 BEFORE THE HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA WRIT PETITION NO.200622 OF 2023 (T-RES) BETWEEN: GNR CONSTRUCTIONS REPRESENTED BY ITS G. NARSA REDDY S/O HANUMANTHAPPA CONTRACTOR, AGE: 51 YEARS, OCC: CONTRACT BUSINESS, R/O: H NO. 9-18-37 1ST FLOOR, MADDIPET, RAICHUR, DIST: RAICHUR – 584 101. …PETITIONER (BY SRI. ANANTH S. JAHAGIRDAR, ADVOCATE) AND: 1. THE UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, SOUTH BLOCK NEW DELHI – 110 001. 2. THE OFFICE OF THE ASSISTATNT COMMISSIONERS CENTRAL TAX (CGST) & CENTRAL EXCISE, GULBARGA DIVISION, BEHIND TV STATION, REVANISDDESHWAR COLONY, KALABURAGI – 585 104. 3. THE SUPERITENDENT OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, Digitally signed by VARSHA N RASALKAR Location: High Court Of Karnataka - 2 - NC: 2025:KHC-K:2034 WP No. 200622 of 2023 CENTRAL TAX (CGST) AND CENTRAL EXCISE, OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX (CGST) AND CENTRAL EXCISE, RAICHUR, DIST : RAICHUR – 585 401. 4. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (LGSTO)-530 RAICHUR, KARNATAKA GOODS AND SERVICE TAXES OFFICE, RAICHUR – 584 101. …RESPONDENTS (BY SRI. SUDHIRSINGH R. VIJAPUR DSGI FOR R1; R4 IS SERVED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE SHOW CAUSE 19.01.2022 IN FILE NO. ACCT- LGSTO-530/2021-22/ASMT-10/695 ISSUED BY THE RESPONDENT NO.4 TOWARDS TAX PERIOD OF APRLIL 2019 TO MARCH 2020 TO THE PETITIONER HEREIN REQUIRING THE PETITIONER TO PAY AN INPUT TAX CREDIT (ITC) OF RS. 3,61,270/- WITH INTEREST UNDER SUB SEC. 10 OF SEC. 42 AT RS.1,44,508/- WHICH COMES TO RS.5,05,778/- THE COPY OF WHICH IS AS PER ANNEXURE-A AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA - 3 - NC: 2025:KHC-K:2034 WP No. 200622 of 2023 ORAL ORDER (PER: HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA) Memo seeking withdrawal of the writ petition is on record. Permission as sought for is granted. Writ petition is dismissed as withdrawn. Sd/- (Dr.CHILLAKUR SUMALATHA) JUDGE VNR List No.: 2 Sl No.: 3 CT:NI