- 1 - NC: 2025:KHC-K:1579 WP No. 201875 of 2023 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 11TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO. 201875 OF 2023 (T-RES) BETWEEN: M/S. M.M.S. PHARMACEUTICAL DISTRIBUTOR SHRI MOHAMMED SALEEM AGE: 44 YEARS, OCC: BUSINESS, R/O: SHOP NO.9-5-426, MAQDOOMJI COLONY, CHIDRI ROAD, TALUKA AND DISTRICT BIDAR. …PETITIONER (BY SRI SANDEEP VIJAYKUMAR, ADVOCATE) AND: 1. THE OFFICE OF THE ASSISTANT COMMISSIONER CENTRAL TAX (CGST) AND CENTRAL EXCISE, GULBARGA DIVISION, BEHIND TV STATION, REVANSIDDESHWAR COLONY, KALABURAGI – 585 104. 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LVO-540 KARNATAKA GOODS AND SERVICE TAXES OFFICE BIDAR 585 401. …RESPONDENTS (BY SRI GIRISH HULIMANI, ADVOCATE FOR R1; SRI MALLIKARJUN SAHUKAR, A.G.A. FOR R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER OF NOTICE / DATED 09.12.2022 ISSUED BY THE RESPONDENT NO.2 HEREIN IN FILE NO.ACCT/LGSTO-540/BDR/DRC-01A/2022-23/2447 Digitally signed by BASALINGAPPA SHIVARAJ DHUTTARGAON Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-K:1579 WP No. 201875 of 2023 AND DATED 09.12.2022, THE COPY OF WHICH IS AT ANNEXURE-A AND DIRECT THE RESPONDENT NO.2 HEREIN TO CONSIDER THE REPRESENTATIONS DATED 10.01.2023, SUBMITTED BY THE PETITIONER HEREIN, FORTHWITH, THE COPY OF WHICH IS AT ANNEXURE- B AND ETC. THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE ANANT RAMANATH HEGDE ORAL ORDER (PER: HON'BLE MR JUSTICE ANANT RAMANATH HEGDE) A memo is filed seeking leave of the Court to withdraw the petition. 2. The memo is accepted with all just exceptions, the petition is dismissed as withdrawn. 3. It is stated that the petitioner intends to avail the benefits under amended Sub Section 5 of Section 16 of CGST Act. The petitioner is entitled to the benefit under the aforementioned provision, if provision has conferred any such benefit. Sd/- (ANANT RAMANATH HEGDE) JUDGE THM List No.: 2 Sl No.: 56