- 1 - NC: 2025:KHC:13192 WP No. 13688 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. 13688 OF 2024 (T-RES) BETWEEN: M/S KHT CHEVORLET, A DIVISION OF MORZARIA REALTECH PVT. LTD., REP. BY ITS AUTHORISED REPRESENTATIVE, HAVING ITS OFFICE AT NO.302, 5TH MAIN ROAD, 4TH PHASE, PEENYA INDUSTRIAL AREA, GSTIN - 29AAHCM3589N1ZK BENGALURU – 560 034. …PETITIONER (BY SRI. PRATEEK G., ADVOCATE) AND: 1. STATE OF KARNATAKA THROUGH THE ADDITIONAL CHIEF SECRETARY, KARNATAKA STATE GOVERNMENT, COMMERCIAL TAXES DEPARTMENT, KALIDASA MARG, GANDHI NAGAR, BENGALURU – 560 009. 2. JOINT COMMISSIONER OF COMMERCIAL TAXES, APPEALS-6, TTMC COMPLEX, SHANTINAGAR, BENGALURU – 560 027. 3. DEPUTY COMMISSIONER OF COMMERCIAL TAX DGSTO-06, VANIJYA THERIGE SANKIRNA, SIDDHRAMESHWARA EXTENSION, JAYANAGAR EAST TUMKUR – 572 103. …RESPONDENTS Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:13192 WP No. 13688 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER PASSED BY THE RESPONDENT NO.2 (ANNEXURE-L) DATED 22.01.2024 WHEREIN THE RESPONDENT NO.2 HAS CONFIRMED THE ORDER PASSED BY THE RESPONDENT NO.3 (ANNEXURE-J) AGAINST THE PETITIONER ALONG WITH THE ORDER OF THE RESPONDENT NO.3 DATED 19.12.2022, WHEREIN THE RESPONDENT NO.3 HAS PASSED AN ORDER UNDER SECTION 73(9) OF THE KARNATAKA GOODS AND SERVICE TAX ACT, 2017 WITH A DIRECTION FOR RECOVERY OF TAX AMOUNTING TO RS.8,18,144/- COUPLED WITH INTEREST OF RS.6,74,968 AND PENALTY AT RS.81,814. 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: “The Petitioner in the above writ petition does not wish to pursue the writ petition as the Petitioner is seeking help of the amnesty scheme which has been introduced by the Karnataka government commercial taxes department named as (Gst amnesty scheme) 2024 and in order to avail the benefit of the said scheme the Petitioner has to withdraw the present writ petition and hence seeks the leave of this court to withdraw the present writ petition. - 3 - NC: 2025:KHC:13192 WP No. 13688 of 2024 The memo may be taken on record in the interest of justice and the present writ petition may be dismissed as withdrawn.” The aforesaid memo is taken on record. Accordingly, the petition is dismissed as withdrawn. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 3 Sl No.: 5