- 1 - NC: 2025:KHC:10745 WP No. 11481 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.11481 OF 2023 (T-RES) BETWEEN: M/S SRI LAKSHMI ADINARAYANA AGENCY REP. BY ITS PROPRIETOR MR. GAUTHAM ALAMPALLI NO.1430/C/ 2ND CROSS, CHANDRA LAYOUT, VIJAY NAGAR BENGALURU – 560 040. …PETITIONER (BY SRI. MANOHAR N., ADVOCATE) AND: 1. THE ADDITIONAL COMMISSIONER (APPEALS) OFFICE OF THE COMMISSIONER OF CENTRAL TAX (APPEALS) S-1 AND S-2, VINAYA MARGA, SIDDHARTHA NAGAR MYSURU – 570 011. 2. ASSISTANT COMMISSIONER OF CENTAL TAX, WEST DIVISION 2 GST WEST COMMISSIONERATE BANGALORE – 560 009. …RESPONDENTS (BY SRI. JEEVAN NEERALGI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING FOR DIRECTION OR ORDER, THAT THE IMPUGNED ORDER-IN-APPEAL NO. MYS-SPP-ADC/JC(A)-097-2022-23-GST DATED 06.03.2023 (ANNEXURE-J) PASSED BY THE FIRST RESPONDENT HEREIN IS CONFISCATORY, UNREASONABLE AND ARBITRARY, VIOLATIVE OF ARTICLES 14 AND 19(1)(g) OF THE CONSTITUTION OF INDIA. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:10745 WP No. 11481 of 2023 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER Learned counsel for the petitioner has filed a memo seeking permission to withdraw the petition. The said memo is taken on record and the same reads as under: “The petitioner may be permitted to withdraw the writ petition with liberty to approach the respondent under the Circular No.237/31/2024-GST dated 15.10.2024 issued by the Department to avail the certain benefits of time limit of input tax credit under the provisions of sub-section (4) and (5) of Section 16 of CGST Act has been retrospectively extended in certain specified cases under the said circular.” 2. Accordingly, petition is dismissed as withdrawn. SD/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 1 Sl No.: 68