- 1 - NC: 2025:KHC:17584 WP No. 13105 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.13105 OF 2025 (T-RES) BETWEEN: M/S RED CORAL PROPERTIES A PARTNERSHIP FIRM, 2ND FLOOR, NO.133/1, THE RESIDENCY, RESIDENCY ROAD, BENGALURU – 560 025, (GSTIN- 29AALFR9530P1Z8) REPRESENTED BY ITS CHIEF FINANCE OFFICER SRI SANDIP REDDY, SON OF SRI K RAJA REDDY, AGED ABOUT 44 YEARS …PETITIONER (BY SRI. SHREEHARI, ADVOCATE) AND: 1. JOINT COMMISSIONER CENTRAL TAX AUDIT-1 COMMISSIONERATE, BENGALURU, 2ND FLOOR, BMTC, TTMC, BANASHANKARI, BENGALURU – 560 070. 2. THE COMMISSIONER OF CENTRAL TAX, BENGALURU EAST COMMISSIONERATE, BENGALURU, BMTC / TTMC, OLD AIRPORT ROAD, BENGALURU 560 017. 3. THE ADDITIONAL / JOINT COMMISSIONER OF CENTRAL TAX, BENGALURU EAST COMMISSIONERATE, BENGALURU BMTC / TTMC BUILDING DOMLUR, BENGALURU – 560 071. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:17584 WP No. 13105 of 2025 4. THE DEPUTY / ASSISTANT COMMISSIONER OF CENTRAL TAX, EAST DIVISION-1, CENTRAL TAX EAST COMMISSIONERATE TTMC, BMTC BUILDING, 6TH FLOOR, B WING, DOMLUR, BENGALURU – 570 071. 5. THE SUPERINTENDENT OF CENTRAL TAX, RANGE DED-1, EAST DIVISION-1, CENTRAL TAX EAST COMMISSIONERATE, TTMC, BMTC BUILDING, 6TH FLOOR, ‘B’ WING, DOMLUR, BENGALURU 570 071. 6. THE SUPERINTENDENT OF CENTRAL TAX, TECHNICAL SECTION, CENTRAL TAX AUDIT-1 COMMISSIONERATE, BENGALURU 2ND FLOOR, BMTC, TTMC, BANASHANKARI, BENGALURU 560 070. 7. ASSISTANT COMMISSIONER OF CENTRAL TAX, CIRCLE-4, CENTRAL TAX AUDIT-I, COMMISSIONERATE, BENGALURU, 2ND FLOOR, BMTC, TTMC, BANASHANKARI, BENGALURU – 560 070. 8. SUPERINTENDENT OF CENTRAL TAX, MG-4, CIRCLE-IV, CENTRAL TAX AUDIT-I, COMMISSIONERATE, 2ND FLOOR, BMTC, TTMC, BANASHANKARI, BENGALURU – 560 070. …RESPONDENTS (BY SRI. JEEVAN J. NEERALAGI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO QUASH THE SHOW CAUSE NOTICE ISSUED FOR THE TAX PERIOD JULY 2017 TO MARCH 2022 DATED 28.08.2024 BEARING SCN NO. 223/2024-25 (CTA-I)/JC AND DIN.20240857TD00007707F2 AND THE ANNEXURE THERETO ISSUED BY R-1 UNDER SECTION 74(1) OF THE CENTRAL GOODS AND SERVICE TAX ACT / STATE GOODS AND SERVICE TAX ACT, 2017 READ WITH SECTION 50 OF THE CENTRAL GOODS AND SERVICE TAX ACT / STATE GOODS AND SERVICE TAX ACT, 2017 AND ENCLOSED AS ANNX-D. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - NC: 2025:KHC:17584 WP No. 13105 of 2025 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER Learned counsel for the petitioner files a memo seeking permission to withdraw the petition. The said memo is taken on record. 2. Accordingly, petition is dismissed as withdrawn with liberty as prayed for. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 4 Sl No.: 5