- 1 - HC-KAR NC: 2025:KHC:23413 WP No. 20863 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 20863 OF 2024 (T-RES) BETWEEN: M/S SHREYASH RETAIL PRIVATE LIMITED KHYKHA ALCOVE, NO. 10, 1A MAIN, S.T. BED LAYOUT, IV BLOCK, KORAMANGALA, BENGALURU URBAN - 560 034 COMPANY REGISTERED UNDER COMPANIES ACT OF 1956, MR.MD SHAHID PARWEZ, S/O MD FAROOQUE, AGED ABOUT 42 YEARS, R/A PLOT NO. 20, 1ST FLOOR, SUITE NO.1, OKHLA INDUSTRIAL AREA, PHASE-3, NEW DELHI-110 020 …PETITIONER (BY SMT. DISHA GURUSWAMY, ADVOCATE FOR SRI. P.B HARISH, ADVOCATE) AND: 1. JOINT COMMISSIONER (APPEALS) - 4 MTC BUILDING, SHANTHI NAGAR, BENGALURU-560 027. 2. COMMERCIAL TAX OFFICER (AUDIT)-4.3, DIVISIONAL GOODS AND SERVICE TAX OFFICE (DGSTO)-4, 5TH FLOOR, TTMC BUILDING, KORAMANGALA, BENGALURU 560 095. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:23413 WP No. 20863 of 2024 3. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LVO-015, RAJENDRA NAGAR, KORAMANGALA, BENGALURU-560 047. …RESPONDENTS (BY SMT. JYOTI M MARADI, HCGP) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER VAT.AP.02/23-24(AY 2017-18) CAS ORDER NO. 359440672 APP DTD 22ND MAY 2024 PASSED BY THE R-1 (ANNX-A) AND AS ILLEGAL ARBITRARY AND WITHOUT JURISDICTION AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. After arguing the matter for some time, learned counsel for the petitioner seeks permission to withdraw the present petition with liberty to file an appeal before the Second Appellate Authority. 2. Reserving such liberty, the petition stands disposed of. Sd/- (SURAJ GOVINDARAJ) JUDGE CR List No.: 2 Sl No.: 9