THE HIMALAYA DRUG COMPANY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

PDF · subscribers
WP/8789/2013HC KarnatakaKAHC01013799201304 March 2013Bench: ASHOK B HINCHIGERI2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court took the memo filed by the petitioner's side on record. Consequently, the Court ordered that the writ petition be dismissed as withdrawn. There was no decision on the merits of the case, as the petition was withdrawn by the petitioner. The operative direction was the dismissal of the petition as withdrawn.

What were the facts?

The petitioner, Himalaya Drug Company, filed a writ petition before the High Court of Karnataka at Bangalore. The petition challenged a notice dated February 15, 2013, issued by the Deputy Commissioner of Income Tax, Central Circle – 1(1), Bengaluru, to the Manager of Union Bank of India, Bengaluru. The petitioner sought to quash this notice. The matter came before the High Court for orders on March 4, 2013. The petitioner's counsel filed a memo seeking permission to withdraw the writ petition.

What were the issues?

The primary issue before the High Court was whether the writ petition filed by Himalaya Drug Company should be permitted to be withdrawn. The petitioner sought to withdraw the petition, and the Court had to decide whether to grant this request. The petitioner's side filed a memo seeking leave of the Court to withdraw the petition. The respondent, the Deputy Commissioner of Income Tax, was represented by counsel, but no specific arguments against withdrawal were recorded in the judgment.

AI-generated summary — verify with the full judgment below

Before: HONBLE MR. JUSTICE ASHOK B. HINCHIGERI

IN THE HIGH COURT OF KARNATAKA AT BANGALORE

DATED THIS THE 4TH DAY OF MARCH 2013

BEFORE

HON'BLE MR. JUSTICE ASHOK B. HINCHIGERI

WRIT PETITION NO.8789 OF 2013 [T-IT]

BETWEEN

HIMALAYA DRUG COMPANY MAKALI, TUMKUR ROAD BENGALURU 562 123. (REPRESENTED BY ITS CHIEF FINANCIAL OFFICER MS.JAYASHREE ULLAL AGED ABOUT 39 YEARS D/O DAYANANDA ULLAL)

... PETITIONER

(BY:SRI SHARATH.S, ADVOCATE FOR SRI CHYTHANYA.K, ADVOCATE)

AND:

THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE – 1(1) CENTRAL REVENUE BUILDING QUEEN’S ROAD BENGALURU 560 001.

... RESPONDENT

(BY SRI: K.V.ARAVIND, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AS FAR AS THE PETITIONER IS CONCERNED BY AN APPROPRIATE WRIT OR ORDER IN THE NATURE OF CERTIORARI OR OTHERWISE THE IMPUGNED NOTICE DATED 15.2.13 ISSUED BY THE LEARNED RESPONDENT TO THE MANAGER OF THE UNION BANK OF INDIA BANGALUJRU ENCLOSED IN ANNEXURE-A AND ETC.

THIS PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:

O R D E R

The petitioner’s side files a memo seeking leave of the Court to withdraw this petition.

2.

The memo is taken on record. This petition is dismissed as withdrawn.

Sd/- JUDGE

VGR

Recent GST High Court judgments

Search GST case law →