M/S. G. K. CORPORATION PRIVATE LIMITED vs. THE PR.COMMISSIONER OF INCOME TAX

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WP/9451/2021HC KarnatakaKAHC01008158202112 November 2025Bench: S.R.KRISHNA KUMAR3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Karnataka considered a memo filed by the learned counsel for the petitioner dated 11.11.2025. In this memo, the petitioner sought to withdraw the writ petition. The petitioner requested liberty to avail appropriate remedies as available in law. The Court took note of the memo and, in view of the withdrawal request, dismissed the petition as withdrawn. The Court also granted the liberty as prayed for by the petitioner to pursue other legal avenues. No decision was made on the merits of the impugned orders or the disputed demand.

What were the facts?

The petitioner, M/s. G. K. Corporation Private Limited, filed a writ petition before the High Court of Karnataka. The petition challenged an order dated 04.12.2020 passed by the Principal Commissioner of Income Tax (Respondent No. 1) and a stay order dated 26.10.2020 passed by the Income Tax Officer (Respondent No. 3). The petitioner sought to set aside these orders and also requested a waiver of the deposit of the disputed demand. The respondents were the Principal Commissioner of Income Tax, the Commissioner of Income Tax (Appeal), and the Income Tax Officer, all based in Bengaluru.

What were the issues?

1. Whether the impugned order dated 04.12.2020 passed by Respondent No. 1 is liable to be set aside. 2. Whether the stay order dated 26.10.2020 passed by Respondent No. 3 is liable to be set aside. 3. Whether the deposit of the disputed demand should be waived. The petitioner, through its counsel, sought to set aside the orders and waive the deposit. The respondents, represented by their counsel, were expected to defend the orders passed by the revenue authorities. No specific arguments or reliance on authorities were recorded in the judgment for either side regarding the merits of the case.

AI-generated summary — verify with the full judgment below

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HC-KAR NC: 2025:KHC:46004 WP No. 9451 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 9451 OF 2021 (T-IT) BETWEEN:

M/S. G. K. CORPORATION PRIVATE LIMITED REPRESENTED BY ITS DIRECTOR, MR. KULDEEP SINGH, AT NO. 763, 100 FEET ROAD, HAL 2ND STAGE, P.O. AND P.S. INDIRANAGAR, DISTRICT BENGALURU, KARNATAKA - 560 038. …PETITIONER (BY SRI. RAGHAVENDRA B. HANJER, ADVOCATE) AND: 1. THE PR. COMMISSIONER OF INCOME TAX BENGALURU-3 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK KORAMANGALA, BENGALURU, KARNATAKA - 560 095. 2. THE COMMISSIONER OF INCOME TAX (APPEAL) BENGALURU - 3(1)(2) 5TH FLOOR, Digitally signed by SREEDHARAN BANGALORE SUSHMA LAKSHMI Location: High Court of Karnataka

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HC-KAR NC: 2025:KHC:46004 WP No. 9451 of 2021 BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU, KARNATAKA - 560 095. 3. INCOME TAX OFFICER WARD-3(1)(1), 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU, KARNATAKA - 560 095. …RESPONDENTS (BY SRI. RAVI RAJ Y.V, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SETTING ASIDE IMPUGNED ORDER DATED 04.12.2020 PASED BY RESPONDENT NO.1, PRODUCED AS ANNEXURE-A TO THIS PETITION AND WAIVING DEPOSIT OF THE DISPUTED DEMAND AND SETTING ASIDE THE STAY ORDER DATED 26.10.2020 PASSED BY RESPONDENT NO.3 PRODUCED AS ANNEXURE-M AND ETC.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

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HC-KAR NC: 2025:KHC:46004 WP No. 9451 of 2021 ORAL ORDER Learned counsel for the petitioner files a memo dated 11.11.2025 seeking to withdraw the petition, with liberty to avail appropriate remedy as available in law. 2. Memo is placed on record. 3. In view of the said memo, petition is dismissed as withdrawn, with liberty as prayed for. Sd/- (S.R.KRISHNA KUMAR) JUDGE BSS List No.: 2 Sl No.: 31

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