- 1 - NC: 2025:KHC:12923 WP No. 14668 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 14668 OF 2024 (T-RES) BETWEEN: SRI. SOHAN SINGH, S/O. SRI. GANESH SINGH, AGED ABOUT 44 YEARS, PROPRIETOR OF M/S. NIRMAL PROVISION STORES, NAGAPPA STREET, 2ND CROSS, GANDHI BAZAAR, SHIVAMOGGA - 577 202. …PETITIONER (BY SRI. HANJER RAGHAVENDRA BASAVARAJ, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, VIDHANA SOUDHA, AMBEDKAR VEEDHI, BANGALORE - 560 001. 2. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA, 1ST MAIN, GANDHINAGAR, BANGALORE - 560 009. 3. THE COMMERCIAL TAX OFFICER OFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-220, SUVARNA KARNATAKA, VANIJYA TERIGE BHAVANA, 12TH CROSS, ‘A’ BLOCK, GOPALAGOWDA EXTENSION, SHIVAMOGGA - 577 202. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:12923 WP No. 14668 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTION IN THE NATURE OF ANY WRIT DECLARING THAT SECTION 16 (2) (C) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND THE KARNATAKA GOODS AND SERVICE TAX ACT, 2017 IS ILLEGAL AND ULTRA VIRES THE CONSTITUTION 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 seeks leave of this Court to withdraw the petition. 2. The said submission is placed on record. 3. Accordingly, the writ petition is dismissed as withdrawn. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 34