- 1 - NC: 2025:KHC:11984 WP No. 20686 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 20686 OF 2023 (T-RES) BETWEEN: M/S. ALPHA COOLING SYSTEM LOCATED AT 19/2, HARIJAN COLONY 1ST CROSS YELLAMMA EXTENSION, GANGANAGAR, R T NAGAR POST-560032 THROUGH ITS PROPRIETOR MR MOHAMMED ZIKRIYA DAFEDAR, S/O NOOR AHMED DAFEDAR AGED ABOUT 40 YEARS, RESIDENT OF 19/32, 1ST CROSS, YELLAMMA EXTENSION, GANGANAGAR BANGALORE NORTH R T NAGAR BENGALURU KARNATAKA-560032 …PETITIONER (BY SRI. MOHAMMED SHAKEEB M MULLA.,ADVOCATE) AND: ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-150, NO.80/08, 2ND FLOOR, SAMAYA TOWERS, KODIGEHALLI MAIN ROAD, TATANAGAR BANGALORE-560092 …RESPONDENT (BY SMT JYOTHI M MARADI, HCGP) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE SUMMARY ORDER IN FORM GST DRC-07 ISSUED VIDE NO. ACCT/LGSTO-150/CR36- 04/ASSN-38/2021-22/DRC-1(17)/DRC-07(16) DATED 30/09/2022 (ANNEXURE-A) PASSED UNDER RULE 142(5) OF THE KGST RULES AND ETC. Digitally signed by MALATESH K C Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:11984 WP No. 20686 of 2023 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER 1. Learned counsel for the petitioner has filed a memo seeking permission of the Court to withdraw the petition. 2. Memo reads as under: The Petitioner most humbly prays that this Hon’ble Court be pleased to allow the Petitoner herein to withdraw the Writ Petition No.20686 of 2023 (Alpha Cooling System vs Assistant Commissioner of Commercial Taxes, LGSTO – 150, Bangalore & Another) which have been field earlier before this Hon’ble Court. The Petitioner wishes to avail the remedy under Section 128A of CGST Act 2017, in the interest of justice and equity. 3. In view of the memo, writ petition is dismissed as withdrawn. Sd/- (S.R.KRISHNA KUMAR) JUDGE BS List No.: 1 Sl No.: 46