IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF DECEMBER, 2019 BEFORE:
THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.50879/2019 (T – RES) BETWEEN:
M/s RA FITNESS SOLUTIONS PVT. LTD., REGD. OFFICE P.NO.1, 1ST AND 2ND FLOOR, GOKULAM ROAD JAYALAKSHMIPURAM MYSORE - 570 012 REP BY ROSHINI H. SANGHVI, DIRECTOR …PETITIONER (BY SRI Y.C.SHIVAKUMAR, ADV.) AND:
1 . GOVERNMENT OF KARNATAKA REP BY COMMISSIONER OF COMMERCIAL TAXES, KARNATAKA, DEPT. OF COMMERCIAL TAXES VANIJYA TERIGE KARYALAYA KALIDASA ROAD, GANDHINAGAR BENGALURU - 560 009 2 . THE COMMERCIAL TAX OFFICER (ENFORCEMENT)-11, MYSORE ZONE-12, OFFICE OF JOINT COMMISSIONER (ENFORCEMENT) DEPARTMENT OF COMMERCIAL TAXES BIDARAM KRISHNAPPA ROAD, MYSORE - 570 001 …RESPONDENTS (BY SRI T.K.VEDAMURTHY, AGA.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE BANK ATTACHMENT ISSUED IN FORM GST DRC-22 DATED 04.10.2019 IN ANNEXURE-A.
THIS PETITION COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:-
O R D E R Learned Additional Government Advocate accepts notice for the respondents.
2. The petitioner has challenged the bank attachment notice issued in “FORM GST DRC-22” dated 04.10.2019 by the respondent No.2.
3. Learned Additional Government Advocate has filed a memo along with the communication of the Additional Commissioner of Commercial Taxes [Legal Affairs], Bengaluru dated 02.12.2019, addressed to the learned Additional Government Advocate, whereby it is stated that the Commercial Tax Officer [Enforcement- 11] – respondent No.2 herein, has withdrawn the notice in Form GST DRC-22 dated 04.10.2019 issued under Section 83 of the Act impugned herein, on 30.11.2019 by letter No.JCCT/ ENF/CTO-11/MZ-12/GST/INS- 43/2018-19, addressed to the Manager, ICICI Bank Limited, No.420, 27th Main, Sector-1, HSR Layout, Bengaluru-34 and the copy of the letter dated 30.11.2019 is also enclosed.
4. The said memo is placed on record.
In view of the aforesaid, writ petition stands dismissed as having rendered infructuous.
Sd/- JUDGE NC.