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IN THE HIGH COURT OF KARNATAKA

KALABURAGI BENCH

DATED THIS THE 11^TH DAY OF AUGUST, 2021

BEFORE

THE HON’BLE MR.JUSTICE NATARAJ RANGASWAMY

WRIT PETITION No.223807/2020 (T-RES)

BETWEEN

SHRI. SSCC AND NRK (JV) CMC

NO. 9-6-321-3, VAISHNAVI COLONY

BEHIND MILLENIUM SCHOOL SHIVNAGAR

NORTH, BIDAR, REPRESENTED BY ITS PARTNER

THROUGH HIS POWER OF ATTORNEY

HOLDER SRI. MOHAN KALLAY JANGAM

R/O MAHARASHTRA

...PETITIONER

(BY SRI SANDEEP VIJAYKUMAR, ADVOCATE)

AND

1.

THE UNION OF INDIA

REPRESENTED BY ITS SECRETARY

MINISTRY OF FINANCE DEPARTMENT

OF REVENUE, GOVERNMENT OF INDIA

SOUTH BLOCK, NEW DELHI

2.

THE SUPERINTENDENT OF CENTRAL EXCISE

CUSTOMS AND SERVICE TAX

CENTRAL TAX (CGST) AND CENTRAL EXCISE

OFFICE OF THE SUPERINTENDENT OF

CENTRAL TAX (CGST) AND CENTRAL

EXCISE MIG NO,24 KHB COLONY

2

RANGE BIDAR, BIDAR-585401

3.

SUPERINTDENT OF CENTRAL EXCISE

RANGE BIDAR, BIDAR

4.

MINISTRY OF FINANCE DEPARTMENT OF REVENUE

OFFICE OF THE ASSISTANT COMMISSIONER OF

CENTRAL TAX & CENTRAL EXCISE BY ITS ASST.

COMMISSIONER, BELLARY AUDIT CIRCLE-2,

2^ND FLOOR, MODI CHAMBERS, 2^ND CROSS

GANDHI NAGAR, BELLARI

5.

MINISTRY OF FINANCE DEPARTMENT OF REVENUE

GOODS AND SERVICE TAX OFFICE OF THE

COMMISSIONER OF CENTRAL TAX (AUDIT)

S1, S2, VINAYA MARGA

SIDDHARTH NAGAR, MYSURU, BY ITS

SUPERINTENDENT OF CENTRAL TAX

MYSURU AUDIT COMMISSIONERATE

…RESPONDENTS

THIS WRIT PETITION IS FILED UNDER ARTICLES 226

AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO

ISSUE AN APPROPRIATE WRIT, MORE SO IN THE NATURE

OF CERTIORARI AND MANDAMUS AND TO DECLARE THAT

THE PROVISIONS OF SECTION 50 OF CENTRAL GOODS

AND SERVICES TAX ACT 2017 IS ULTRA-VIRUS THE

CONSTITUTION OF INDIA AS OPPOSED TO ARTICLES 265

AND ARTICLE 14 OF CONSTITUTION OF INIDA, BESIDES

BEING ULTRA-VIRUS THE OBJECT OF THE CENTRAL

GOODS AND SERVICES TAX ACT, 2017 THE COPY OF THE

RELEVANT EXTRACT OF THE TRUE COPY OF THE OFFICIAL

GAZETTE IS AT ANNEXURE-E ETC.

THIS PETITION COMING ON FOR ORDERS THIS DAY,

THE COURT MADE THE FOLLOWING:-

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ORDER

The learned counsel for the petitioner has filed a

memo to withdraw the writ petition.

The memo is placed on record and the writ petition is

dismissed as withdrawn.

Sd/-

JUDGE

Srt