- 1 - NC: 2025:KHC:17456 WP No. 12947 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 12947 OF 2025 (T-RES) BETWEEN: M/S. ABHARANA JEWELLERS PVT. LTD., D.NO. 10-3-4, CORPORATION BANK ROAD, UDUPI - 576 101, REPRESENTED BY ITS MANAGING DIRECTOR, MR. SUBHAS MADHUKAR KAMATH, AGED 60 YEARS, RESIDING AT DOOR NO.8-1-11B, R.T MARG, KUNJIBETTU, UDUPI - 576 101. …PETITIONER (BY SRI. PRASHANTH SABARISH SHIVADASS, ADVOCATE) AND: ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, (SMR)-3, GANDHINAGAR, BENGALURU. …RESPONDENT (BY SRI. K. HEMA KUMAR, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) QUASH CAS ORDER 347440141 AD SMR DATED 27/03/2025 AT ANNX-A ISSUED BY RESPONDENT, ON THE GROUNDS THAT IT IS ISSUED WITHOUT JURISDICTION AND IN CONTRADICTION TO THE PROVISIONS OF THE KVAT ACT, 2003 AND ETC., Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:17456 WP No. 12947 of 2025 THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER 1. After arguing the matter for some time, learned counsel for the petitioner seeks permission to withdraw the petition with liberty to file an appropriate Sales Tax Appeal (S.T.A) before the Hon'ble Division Bench in terms of Section 66 of the K.V.A.T Act. 2. Submission is placed on record. 3. The petition is disposed of as withdrawn, reserving liberty to the petitioner to file the Sales Tax Appeal under Section 66 of the K.V.A.T Act. 4. If such an appeal is preferred by the petitioner within a period of eight weeks from today, the petitioner would be entitled to the benefit of Section 14 of the Limitation Act. - 3 - NC: 2025:KHC:17456 WP No. 12947 of 2025 5. Subject to the aforesaid directions and reserving liberty to the petitioner, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE GH List No.: 1 Sl No.: 36 CT: BHK