IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF JANUARY, 2019 BEFORE:
THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.55547/2018 (T-RES) & W.P. NOS.55861-55862/2018 BETWEEN:
MR. BHARAT K SHAH S/O KIMJIBHAI AGED ABOUT 38 YEARS RESIDING AT NO.17, 5TH CROSS, 6TH A MAIN J.C. NAGAR, KURUBARAHALLI BENGALURU-560086. ... PETITIONER [BY SRI. ARVIND KAMATH, SENIOR COUNSEL FOR SMT. VEENA J. KAMATH- ADV.] AND:
1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES ENFORCEMENT – 20, SOUTH ZONE BENGALURU-560047.
2. ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, ENFORCEMENT 3RD FLOOR, B BLOCK, VANIJYA THERIGE KARYALAYA – 2 NEAR NATIONAL GAMES VILLAGE, VIVEKNAGAR POST KORAMANGALA, BENGALUR-560047.
3. DEPUTY COMMISSIONER OF COMMERCIAL TAXES ENFORCEMENT – 1 2ND FLOOR, ‘B’ BLOCK, VANIJYA THERIGE KARYALAYA – II NEAR NGV HOUSING COMPLEX, RAJENDRANAGAR, KORAMANGALA, BENGALUR-560047.
4. COMMERCIAL TAX OFFICER, ENFORCEMENT – 36, SOUTH ZONE 3RD FLOOR, ‘B’ BLOCK, VANIJYA THERIGE KARYALAYA – II NEAR NGV HOUSING COMPLEX, RAJENDRANAGAR, KORAMANGALA, BENGALUR-560047.
5. COMMISSIONER OF COMMERCIAL TAXES VANIJYA TERIGE KARYALAYA-1, KALIDASAMARGA, GANDHINAGARA BENGALURU-560009. … RESPONDENTS [BY SRI. VIKRAM HUILGOL, HCGP) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE SEIZURE ORDER DTD:29.6.2018 PASSED BY THE R-1 (ANNEXURE-A) ORDER DTD:11.10.2018 PASSED BY THE R-
1 UNDER SECTION 130 READ WITH SECTION 122(1) OF THE SGST ACT 2017 READ WITH SECTIONS 130 READ WITH SECTION 122(1) OF THE CGST ACT (ANNEXURE-A1) AND AUCTION NOTICE DTD:15.11.2018 (ANNEXURE-A2) BY ISSUING A WRIT OF CERTIORARI OR ANY OTHER WRIT.
THESE PETITIONS COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:-
O R D E R Learned senior counsel representing the petitioner’s counsel submits that in view of the subsequent developments, emerged during the pendency of these proceedings, these writ petitions do not survive in the present form and accordingly, seeks leave of the Court to withdraw the writ petitions with liberty to file fresh petition/s.
Submission is placed on record. Permission is granted.
Accordingly, writ petitions are dismissed as withdrawn with liberty as sought for.
Sd/- JUDGE Chs*