- 1 - NC: 2025:KHC-K:2558 WP No. 202803 of 2023 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 29TH DAY OF APRIL, 2025 BEFORE THE HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA WRIT PETITION NO.202803 OF 2023 (T-RES) BETWEEN: M/S. CENTRE FOR ASH UTILISATION TECHNOLOGY AND ENVIRONMENT CONSERVATION SOCIETY, CASHUTECH, REGISTERED UNDER CENTRAL GOODS & SERVICE ACT, 2017, VIDE GSTN NO.29AACAC3175H2ZP, NEAR KPC RTPS 1ST CROSS, DEOSUGAR, RAICHUR – 584 170, RERPESENTED BY ITS PROJECT DIRECTOR, SRI SHARANABASAPPA PATTED, AGED ABOUT 58 YEARS. …PETITIONER (BY SRI. ANANTH S. JAHAGIRDAR, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, REPRESENTED BY ITS CHIEF SECRETARY, DEPARTMENT OF FINANCE, VIDHANA SOUUDHA, BANGALORE – 560 001. 2. THE COMMISSIONER OF COMMERICIAL TAXES IN KARNATAKA, COMMERCIAL TAXES BUILDINGS, GANDHINAGAR, BANGALORE – 560 009. 3. THE DEPUTY COMMISSIONER OF COMMERICIAL TAXES, (AUDIT), GANGAPARAMESHWARI LAYOUT, RAICHUR – 584 101. Digitally signed by VARSHA N RASALKAR Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-K:2558 WP No. 202803 of 2023 4. THE JOINT COMMISSIONER OF COMMERICIAL TAXES (APPEALS), KALABURAGI DIVISION, KALABURAGI – 585 102. …RESPONDENTS (BY SRI. MALLIKARJUN SAHUKAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI OR DIRECTIONS IN THE NATURE OF CERTIORARI TO QUASH THE IMPUGNED ORDER PASSED BY THE 4TH RESPONDENT-APPELLATE AUTHORITY VIDE GST.AP.24/2022-23/114 DATED 31.07.2023 UNDER THE PROVISIONS OF THE CGST/SGST ACT IN RELATION TO THE ASSESSMENT PERIOD 2017-18 IN THE PETITIONER’S CASE VIDE ANNEXURE “N” AND TO DECLARE AND HOLD THAT THE PETITIONER IS A GOVERNMENT ENTITY AND ENTITLED FOR GST TAX EXEMPTION AS PER THE NOTIFICATION NO.32/2017 DATED 13.10.2017 VIDE ANNEXURE-E AND ISSUE WRIT OF MANDAMUS OR DIRECTIONS IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT AUTHORITIES TO REFUND THE TAX AMOUNTS PAID BY THE PETITIONER UNDER PROTEST IN RESPECT OF THE ASSESSMENT PERIOD 2017-18. THIS PETITION COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA ORAL ORDER (PER: HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA) No representation on petitioner’s side on call. - 3 - NC: 2025:KHC-K:2558 WP No. 202803 of 2023 2. Learned Additional Government Advocate submits that the petitioner intends to withdraw the writ petition and a memo to that effect is also filed. 3. Record discloses justification in the submission thus made. As per the contents of the memo, the petitioner intends to file an application for waiver of interest and penalty as per the notification issued and therefore, he sought permission to withdraw the writ petition. 4. Permission as prayed for is accorded. 5. The writ petition is dismissed as withdrawn. Sd/- (Dr.CHILLAKUR SUMALATHA) JUDGE SN List No.: 1 Sl No.: 2 CT:NI