- 1 - HC-KAR NC: 2025:KHC:23111 WP No. 7053 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF JUNE, 2025 BEFORE THE HON'BLE MR JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.7053 OF 2025 (T-RES) BETWEEN: M/S APOORVA CONSTRUCTION CO REPRESENTED BY ITS MANAGING PARTNER SMT. S G SHASHIKALA C/O SHRI B PALAKSHAIAH AGED ABOUT 50 YEARS REGISTERED ADDRESS PID 68786 GROUND FLOOR, 3RD MAIN ROAD JAYANAGAR EAST, TUMAKURU - 572 102. …PETITIONER (BY SRI.SHREEHARI.,ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT)-08 SOUTH ZONE, BENGALURU ROOM NO.604, 6TH FLOOR, 'A' BLOCK V.T.K. 2 BUILDING RAJENDRANAGARA KORAMANGALA BENGALURU - 560 047 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT), VANIJYA TERIGESANKIRNA, SIDDARAMESHWARA EXTENSION JAYANAGAR EAST, TUMAKURU- 572 103. 3. JOINT COMMISSIONER OF COMMERCIAL TAXES, DGSTO-06 Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:23111 WP No. 7053 of 2025 BENGALURU 3RD FLOOR, KIADB BUILDING 14TH CROSS, 2ND STAGE PEENYA INDUSTRIAL AREA BENGALURU THE JURISDICTIONAL OFFICER 4. COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA), BENGALURU VANIJYA TERIGE KARYALAYA 2 NEAR KHB GAMES VILLAGE 80 FT. ROAD, KORAMANGALA BENGALURU - 560 095. …RESPONDENTS (BY SMT.JYOTHI M.MARADI., HCGP FOR) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE SHOW CAUSE NOTICE DATED 07/06/2024 BEARING NO. ADCOM/ENF/SZ/ACCT-08/AD2908230230449/2023-24 AND CASE ID NO. AD2908230230449/2023-24 ISSUED BY RESPONDENT NO. 1 AND ENCLOSED AS ANNEXURE B1. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs: - 3 - HC-KAR NC: 2025:KHC:23111 WP No. 7053 of 2025 a) Issue a writ of certiorari or any other suitable writ quashing the Show Cause Notice dated 07/06/2024 bearing No ADCOM/ ENF/SZ/ACCT08/AD2908230230449/2023-24 and Case ID No. AD2908230230449/2023-24 issued by Respondent No. 1 and enclosed as Annexure B1. b) Issue a writ of certiorari or any other suitable writ quashing the summary of show cause notice dated 23/07/2024 bearing No. ZD2907240746185 and Case ID No. AD2905240192924 issued by Respondent No. 2 and enclosed as Annexure B2. c) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity. 2. A memo dated 14.3.2025 signed by the counsel for the petitioner has been filed, which reads as under: " It is respectfully submitted that the matter mentioned above was filed before this Hon'ble High Court on 25th February 2025, in registered W.P. No. 7053/2025. It is further submitted that the proceedings in the above-mentioned matter have been halted. Consequently, it is respectfully requested that the writ petition be withdrawn, and the same may be taken on record." 3. Accepting the said memo and submission of counsel for petitioner, the petition is dismissed as withdrawn. - 4 - HC-KAR NC: 2025:KHC:23111 WP No. 7053 of 2025 4. Pending I.As., if any, stand disposed of. SD/- (SURAJ GOVINDARAJ) JUDGE GSS List No.: 2 Sl No.: 5