- 1 - NC: 2025:KHC:5146 WP No. 13586 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 13586 OF 2021 (T-RES) BETWEEN: M/S. FOOT TECH POLYMERS (INDIA) PVT. LTD., PLOT NO.14-P-7, III PHASE, INDUSTRIAL AREA, KOORGALLI, MYSORE-570 019 (REP. BY MRS. RINI BASTIAN MANAGING DIRECTOR). …PETITIONER (BY MISS. PURVI ASATI, ADV. FOR SRI. RAVI RAGHAVAN, ADV.) AND: 1. UNION OF INDIA REP. BY ITS UNDER SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. 2. COMMISSIONER OF CENTRAL TAX VINAYA MARGA, SIDDHARTHA NAGAR, GST COMMISSIONERATE, MYSORE-570 011. 3. ASSISTANT COMMISSIONER OF CENTRAL TAX GST VIJAYANAGAR DIVISION, VINAYAMARGA, SIDDHARTHA NAGAR, MYSORE-570 011. …RESPONDENTS (BY SRI. MADANAN PILLAI, CGC FOR R1) THIS PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE AND HOLD THAT Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:5146 WP No. 13586 of 2021 THE AMENDMENT TO RULE 89(5) OF THE CGST RULES, 2017 VIDE NOTIFICATION NO.21/2018-CENTRAL TAX DATED 18.04.2018 AND NOTIFICATION NO.26/2018 CENTRAL TAX DATED 13.06.2018 IS ULTRA VIRES SECTION 54(3) OF THE CGST ACT, 2017 AND ILLEGAL AND VIOLATIVE OF ARTICLE 14 AND ARTICLE 19(1)(G) OF CONSTITUTION OF INDIA AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT ORAL ORDER Memo dated 03.02.2025 signed by learned counsel for the petitioner is filed seeking leave of this Court to withdraw the writ petition with liberty to pursue available legal remedies in accordance with law. 2. Memo is placed on record. 3. Writ petition is dismissed as withdrawn with liberty as sought for. Sd/- (S.G.PANDIT) JUDGE NC CT:bms List No.: 1 Sl No.: 3