- 1 - NC: 2025:KHC:6191 WP No. 6136 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 6136 OF 2024 (T-RES) BETWEEN: M/S. KALPA ELECTRIKAL PRIVATE LIMITED (A PRIVATE LIMITED COMPANY ENGAGED IN THE BUSINESS OF MANUFACTURING TRANSFORMERS AND OTHER INDUSTRIAL PRODUCTS) REP. BY ITS MANAGING DIRECTOR RAMESHA S S/O SUBBANNA AGED ABOUT 62 YEARS HAVING ITS OFFICE AT NO.149/25, III MAIN ROAD INDUSTRIAL TOWN, RAJAJINAGAR BENGALURU-560010. …PETITIONER (BY MISS. ANUSHA K.S., ADV. FOR SRI. BALRAM R. RAO., ADV.) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-140, DGSTO- 2 ADICHUNCHANAGIRI MUTT BUILDING 4TH FLOOR, VIJAYANAGAR BENGALURU-560040. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX WEST DIVISION 2 BENGALURU WEST COMMISSIONERATE 1ST FLOOR, BMTC BUILDING Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:6191 WP No. 6136 of 2024 BANASHANKARI BENGALURU- 560070. 3. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX BENGALURU WEST COMMISSIONERATE BENGALURU, 1ST FLOOR BMTC BUILDING, BANASHANKARI BENGALURU -560070. …RESPONDENTS (BY SRI. K HEMAKUMAR, AGA. FOR R1 SRI JEEVAN J. NEERALGI, ADV. FOR R2 & R3) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, CALLING FOR THE RECORDS OF THE PETITIONERS CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE SUMMARY OF ORDER ISSUED BY THE R-3 IN FORM GST DRC-7 DATED 31.12.2023 UNDER RULE 142(5) OF THE CENTRAL GOODS AND SERVICES TAX RULES, 2017 NO. ZD291223103319L TO THE PETITIONER ENCLOSED AS ANNX-A AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT ORAL ORDER Learned counsel for the petitioner files memo dated 12.02.2025 seeking leave of this Court to withdraw the writ petition with liberty to avail the benefit of GST - 3 - NC: 2025:KHC:6191 WP No. 6136 of 2024 Amnesty Scheme under Section 128A of the Central Goods and Services Tax Act, 2017. 2. Memo is placed on record. 3. Writ petition is dismissed as withdrawn with liberty as sought for. Sd/- (S.G.PANDIT) JUDGE NC CT:bms List No.: 1 Sl No.: 1