- 1 - HC-KAR NC: 2025:KHC:25095 WP No. 15489 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 15489 OF 2025 (T-RES) BETWEEN: M/S SKANDA MARKETERS (PROPRIETORSHIP CONCERN) NO.1, GROUND FLOOR, PENUKENDA ROAD, PAVAGADA, TUMKUR 561 202. (REPRESENTED BY ITS PROPRIETOR SRI. T.S. SRINIVASULU) …PETITIONER (BY SMT. NEHA ALUR.,ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE. GOVERNMENT OF KARNATAKA, AMBEDKAR VEEDHI, BENGALURU 560 001. 2. THE COMMERCIAL TAX OFFICER, SUB OFFICE-172, BEHIND SHANKAR MUTT, CORDIAL SCHOOL ROAD, RAGHAVENDRA COLONY, MADHUGIRI-572 132. 3. COMMERCIAL TAX OFFICER, (AUDIT), BEHIND SHANKAR MUTT, SRI. RAGHAVENDRA BADAVANE, MADHUGIRI- 572 132. …RESPONDENTS (BY SRI. K. HEMAKUMAR., AGA FOR R1; SMT. JYOTHI KAREDDY., ADVOCTE FOR R2) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:25095 WP No. 15489 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR WRIT IN THE NATURE OF CERTIORARI QUASHING THE ADJUDICATION ORDER PASSED UNDER SECTION 73 OF THE CGST.KGST ACT, BY RESP-3 VIDE ORDER NUMBER CTO (AUDIT).M.GIRI..36.2023-24 DATED 31.08.2024 MARKED AT ANNEXURE-F IN SO FAR AS THE PETITIONER IS CONCERNED AND ETC. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs: a. Issue a writ of certiorari or writ in the nature of certiorari quashing the adjudication order passed under Section 73 of the CGST/KGST Act, by resp-3 vide order number CTO (Audit)/M.Giri./36/2023-24 dated 31.08.2024 marked at Annexure-F in so far as the petitioner is concerned. b. Issue a writ of certiorari or writ in the nature of certiorari quashing the demand in DRC 07 issued under the CGST/KGST Act, by resp-3 vide Reference No. ZD2908241133188 dated 31.08.2024 marked at Annexure-G in so far as the petitioner is concerned. c. Issue a writ of declaration or writ in the nature of declaration, declaring that, the resp-3 was not right in passing the second order under section 73 of the KGST/CGST Act, for the period 2019-20, in so far as the petitioner in concerned. d. Issue a writ of Mandamus or a writ in the nature of Mandamus directing the Respondent to consider - 3 - HC-KAR NC: 2025:KHC:25095 WP No. 15489 of 2025 the Waiver Application filed under Section 128A in Form GST SPL-02 at Annexure-E dated 06.08.2024 in the interest of justice and equity. e. Issue any other writ or direction that may be deemed fit in the facts and circumstances of the instant case in the interests of justice. 2. After arguing for some time, learned counsel for the petitioner has filed a memo seeking to withdraw the petition. The memo reads as under: Memo It is submitted that the petitioner wishes to withdraw the said petition as they wish to file a fresh petition to challenge a separate adjudication order. Hence the petitioner withdraw the said petition. 3. Taking the memo on record and accepting the submission of learned counsel, the petition is dismissed as withdrawn. SD/- (SURAJ GOVINDARAJ) JUDGE LN List No.: 1 Sl No.: 56