- 1 - NC: 2025:KHC:13169 WP No. 10815 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 10815 OF 2024 (T-RES) BETWEEN: M/S. GEERGAE SERVICE STATION, PROPRIETORSHIP CONCERN. SURVEY NO 13/2, VADDANA HALLI, BRAMASANDRA GATE, N. H., SIRA - 572 125. (REPRESENTED BY ITS PROP: C. R. UMESH, AGED 56 YEARS) …PETITIONER (BY SRI. K. M. SHIVAYOGISWAMY, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU - 560 001. 2. THE COMMERCIAL TAX OFFICER, GOODS AND SERVICE TAX SUB OFFICE 173, VIDYANAGARA, NEAR PARK, SIRA - 572 137. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT DECLARING THE PROVISIONS OF SEC 16(4) OF CGST Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:13169 WP No. 10815 of 2024 ACT/SGST ACT, 2017, AS BEING ILLEGAL, UNREASONABLE, ARBITRARY AND DISCRIMINATORY AND THEREFORE TO BE STRUCK. DOWN AS VIOLATIVE OF ARTICLE 14, 19 AND 300A OF THE CONSTITUTION OF INDIA AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER Learned counsel for the petitioner has filed a memo seeking leave of this Court to withdraw the petition, which reads as under: "It is submitted that the petitioner has filed the above writ petition challenging the impugned order passed under Section 73(9) of the CGST Act, levying tax, interest and penalty in relation to the assessment period 2019-20. It is submitted that Section 128A of CGST/KGST Act, has been inserted by Finance Act No.15 of 2024, in respect of waiver of interest or penalty or both relating to demands raised under Section 73 of CGST Act, with certain conditions. One of the conditions is to withdraw any appeal or writ petition filed by the person, is pending before the appellate authority or Court as the case may be before making an application for waiver of interest or penalty. The petitioner intends to file an application for waiver of interest and penalty as per Notification No.21/2024-Central Tax dated 08.10.2024, hence, the above writ petition may kindly be permitted to be withdrawn, subject to granting liberty to - 3 - NC: 2025:KHC:13169 WP No. 10815 of 2024 challenge the order, if the application has been rejected in the interest of justice and equity." 2. The aforesaid memo is taken on record. 3. Accordingly, the petition is dismissed as withdrawn. Sd/- (S.R.KRISHNA KUMAR) JUDGE NS CT:TSM List No.: 1 Sl No.: 61