Karnataka High Court
WP/3661/2026 of THE LEAD FACTORY Vs THE ASSISTANT COMMISSONER OF COMMERCIAL TAXES on 7 October 2026
2026:KHC:55821
CNR: KAHC010065922026 NC: 2026:KHC:55821 WP No. 3002 of 2026 C/W WP No. 3661 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF OCTOBER, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 3002 OF 2026 (T-RES) C/W WRIT PETITION NO. 3661 OF 2026
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 7TH DAY OF OCTOBER, 2026
BEFORE
THE HON'BLE MR. JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 3002 OF 2026 (T-RES)
C/W
WRIT PETITION NO. 3661 OF 2026 (T-RES)
IN WP No. 3002/2026
BETWEEN:
THE LEAD FACTORY
REPRESENTED BY ITS PROPRIETOR,
SRI.CHETAN NARAYAN
S/O SRI. NARAYAN,
AGED ABOUT 32 YEARS,
PLOT NO.98-G, PHASE - II,
JIGANI INDUSTRIAL AREA,
ANEKAL TALUK,
BENGALURU - 560 105.
…PETITIONER
(BY SRI. SURENDRAN J G THUMBUCHETTY,
ADVOCATE)
AND:
1.
THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES.,
(LOCAL GOODS AND SERVICES
TAX OFFICE DGSTO-04,
VTK - 2, KORAMANGALA,
Digitally
signed by
VANAMALA
N
Location:
HIGH COURT
OF
KARNATAKA
HC-KAR
Page 1 of 3
2.
THE STATE OF KARNATAKA
REPRESENTED BY ITS
FINANCE SECRETARY,
VIDHANA SOUDHA,
BENGALURU - 560 001.
3.
THE UNION OF INDIA
REPRESENTED BY ITS
FINANCE SECRETARY,
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
NEW DELHI-110 001.
…RESPONDENTS
(BY SMT. MALAVIKA PRASAD, HCGP FOR R1 & R2; SRI. NIRMAL MATHEW ,ADVOCATE FOR R3)
THIS WP IS FILED UNDER ARTICLE 226 & 227 OF
THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE
ORDER NO.NIL DATED 07-09-2025 (ANNEXURE -B)
(IMPUGNED ORDER IS DOWNLOADED FROM THE GST
PORTAL) PASSED BY THE FIRST RESPONDENT UNDER
RULE 86 OF THE CGST/SGST RULES.
IN WP NO. 3661/2026
BETWEEN:
THE LEAD FACTORY
REPRESENTED BY ITS PROPRIETOR,
SRI.CHETAN NARAYAN
S/O LATE SRI. NARAYAN,
AGED ABOUT 33 YEARS,
PLOT NO.98-G, PHASE - II,
JIGANI INDUSTRIAL AREA,
HC-KAR
Page 2 of 3
ANEKAL TALUK,
BENGALURU - 560 105.
...PETITIONER
(BY SRI. SURENDRAN J G THUMBUCHETTY.,
ADVOCATE)
AND:
1.
THE ASSISTANT COMMISSONER
OF COMMERCIAL TAXES
(LGSTO - 027), DGSTO 04,
VTK - 2, KORAMANGALA,
BENGALURU - 560047.
2.
THE STATE OF KARNATAKA
REPRESENTED BY ITS
FINANCE SECRETARY,
VIDHANA SOUDHA,
BENGALURU - 560001.
3.
THE UNION OF INDIA
REPRESENTED BY ITS
FINANCE SECRETARY,
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
NEW DELHI - 110 001.
...RESPONDENTS
(BY SMT. MALAVIKA PRASAD, HCGP FOR R1 & R2; SRI. NIRMAL MATHEW ,ADVOCATE FOR R3)
THIS WP IS FILED UNDER ARTICLE 226 & 227 OF
THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE
ORDER
NO. NIL
DATED 07.09.2025 (ANNX-E) (IMPUGNED ORDER IS DOWNLOADED FROM THE GST PORTAL) PASSED BY THE R1 UNDER RULE 86 OF THE CGST/SGST RULES.
HC-KAR
THESE PETITIONS, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM:
HON'BLE MR. JUSTICE B M SHYAM PRASAD
ORAL ORDER
The learned counsel for the common petitioner seeks leave to file the memos for withdrawal of the petitions.
The memos are accepted and the petitions stand dismissed as withdrawn.
Sd/- (B M SHYAM PRASAD) JUDGE
RB List No.: 1 Sl No.: 38
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