- 1 - NC: 2025:KHC:490 WP No. 18291 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 18291 OF 2024 (T-RES) BETWEEN: M/S JKR M SAND UNITS A PARTNERSHIP FIRM UNDER THE INDIAN PARTNERSHIP ACT, 1932 REPRESENTED BY ITS PARTNER SRI. K. SHIVAKUMAR SON OF SRI K M JAYAKUMAR REDDY AGED ABOUT 29 YEARS SY.NO. 24, HULUVENAHALLI BANGALORE SOUTH BENGALURU- 562 130. …PETITIONER (BY SRI. ANNAMALAI S., ADV.) AND: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 6.1, DGSTO-6, COMMERCIAL TAXES (AUDIT)-6.1, 3RD CROSS, KIADB BUILDING 14TH CROSS, PEENYA 2ND STAGE BANGALORE- 560 058. …RESPONDENT (BY SRI.K HEMAKUMAR, AGA) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE SUMMARY OF SHOW-CAUSE NOTICE ISSUED BY THE RESPONDENT DATED 22.05.2024 BEARING REFERENCE NO. ZD290524069025A FOR THE TAX PERIOD APRIL 2019 TO MARCH 2020 HEREIN MARKED AS ANNX-A1 AND QUASH THE ANNEXURE TO SHOW-CAUSE NOTICE ISSUED BY THE RESPONDENT DATED 22.05.2024 BEARING Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:490 WP No. 18291 of 2024 REFERENCE NO. ZD290524069025A FOR THE TAX PERIOD APRIL 2019 TO MARCH 2020 HEREIN MARKED AS ANNAX-A2. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT ORAL ORDER Learned counsel for the petitioner has filed a memo dated 13.12.2024 seeking leave to withdraw the writ petition with liberty to avail benefits under the provisions of Section 128A(1) of the CGST Act, 2017. 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 Writ petition is dismissed as withdrawn, with liberty as sought for.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.: 5