- 1 - NC: 2025:KHC:16668-DB WP No. 15573 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF APRIL, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR WRIT PETITION NO. 15573 OF 2022 (T-RES) BETWEEN: M/S LAVA KUSHA TRANSPORT, NO.1, GROUND FLOOR, 3RD CROSS, 1ST MAIN, LAVA KUSHA NAGAR, HOSUR ROAD, ELECTRONIC CITY POST, BENGALURU – 560 100. (REP BY SHRI K R SRINIVASA REDDY PROPRIETOR) …PETITIONER (BY SRI. PRADYUMNA HEJIB., ADVOCATE) AND: 1. THE COMMISSIONER OF CENTRAL TAX AND GST BANGALORE SOUTH COMMISSIONERATE PB NO. 5400, C.R. BUILDING, QUEEN’S ROAD, BENGALURU – 560 001. 2. THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL (CESTAT), SOUTH ZONAL BENCH, FKCCI, WTC COMPLEX, KEMPEGOWDA ROAD, BENGALURU – 560 009. REPRESENTED BY ITS REGISTRAR. …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT IN THE NATURE OF MANDAMUS OR ANY OTHER WRIT/ TO ADMIT AND HEAR THE APPEAL ON MERITS WITHOUT INSISTING ON THE PRE-DEPOSIT OF THE 7.5 % OF SERVICE TAX AS INSISTED BY RESPONDENT NO.2 VIDE DIARY NO- ST/DEFECT/205522022 (ANNEXURE-E). Digitally signed by CHETAN B C Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:16668-DB WP No. 15573 of 2022 THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT AND HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR ORAL ORDER (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) Learned counsel for the petitioner has filed a Memo dated 16.04.2025 seeking withdrawal of the Writ Petition, which reads as under: “The Petitioner above named most respectfully submits as follows: 1. The present writ petition has been filed before this Hon'ble Court challenging Defect Memo bearing No-ST/DEFECT/205522022 (ANNEXURE-E) issued by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) requiring it to pre- deposit 7.5% of the service tax amount in respect of appeal filed before the Hon'ble CESTAT challenging the adjudicating authority. 2. The Petitioner further submits that this Hon'ble Court, after noting that the Ld. Single Judge of the High Court had stayed show cause notices in identical matters in W.P. No. 4495/2020 and 9522/2021 had ordered that no precipitative action shall be taken in the matter pending disposal of the writ petition. 3. The Petitioner submits that the W.P. 4495/2020 tagged with other matters involving identical issue i.e., whether solid waste disposal undertaken for BBMP is covered vide SI. No 25 of Service Tax notification No. 25/2012 dated - 3 - NC: 2025:KHC:16668-DB WP No. 15573 of 2022 20.06.2012 or not, has been disposed of by the Ld. Single Judge of the Hon’ble High Court vide order dated in 20th February 2025 in W.P. No 9522/2021 C/W with other writ petitions with directions to the petitioners to raise all contentions before the adjudicating authority in respect of show cause notices pending adjudication. 4. Further, in respect of adjudication orders already passed by the authorities, such orders have been set aside and the matters have been relegated permitting the petitioners to take to contentions raised in the petitions filed before this Hon'ble Court. WHEREFORE, in view of the above, the Petitioner craves the leave of this Hon'ble Court to withdraw the above petition as well as the appeal filed before Hon'ble CESTAT along with liberty to challenge the adjudication order before the Ld. Single Judge of this Hon'ble Court seeking appropriate reliefs.” In view of the above, Writ Petition is disposed off as withdrawn, costs having been made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (RAMACHANDRA D. HUDDAR) JUDGE cbc List No.: 1 Sl No.: 2