- 1 - NC: 2025:KHC:15874 WP No. 21086 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 21086 OF 2023 (T-RES) BETWEEN: M/S M B INDUSTRIES A PARTNERSHIP FIRM NO.18/1, AREKEMPANAHALLI, 2ND A CROSS, WILSON GARDEN, BANGALORE - 560 027. (GTIN 29AAPFM2742N1ZL LGSTO -111) REPRESENTED BY PARTNER MR. MOHAMMED ZAHEEER ABBAS S/O JALEEL MOHAMED AGED ABOUT 43 YEARS …PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI, ADVOCATE) AND: 1. UNION OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) ROOM NO. 46, NORTH BLOCK, NEW DELHI - 110 001. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) 3, BMTC BUILDING, SHANTHI NAGAR, BENGALURU - 560 027. 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT) - 3.10. DGSTO -3, BMTC BUS STAND, SHANTHI NAGAR, BANGALORE - 560 027. 4. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT) - 2.2 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:15874 WP No. 21086 of 2023 DGSTO - 2, NO. 642, 2ND FLOOR, PIONEER PLAZA, KENCHANAHLLI MAIN ROAD, RAJARAJESHWARI NAGAR, BANGALORE - 560 098 …RESPONDENTS (BY SRI. VINAY VENUGOPAL, CGC FOR R1 SRI. K. HEMA KUMAR, AGA FOR R2 TO R4) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER-IN-ORIGINAL U/S 73(9) OF THE KGST/CGST ACT, 2017 DTD 08/11/2022 PASSED BY THE RESPONDENT AUTHORITY NO.3 AND DRC-07 UNDER RULE 142(5) OF THE KGST/CGST RULES 2017 DTD 08/11/2022 ISSUED BY THE RESPONDENT AUTHORITY NO.3 (ANNEXURE-E) AND ETC., THIS W.P., COMING ON FOR PRELIMINARY HEARING - B GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER Learned counsel for the petitioner has filed a memo seeking leave of this Court to withdraw the petition, which reads as under: "The petitioner M/S. M.B.INDUSTRIES respectfully submits before this Hon'ble Court that the petitioner has decided to avail the benefit GST Vivad se Viwas Scheme, 2024 and hence, wants to withdraw the present petition. In the light of the above submission, the petitioner humbly request this Hon'ble Court that the petitioner may be permitted to withdraw the present writ petition." - 3 - NC: 2025:KHC:15874 WP No. 21086 of 2023 2. The aforesaid memo is taken on record. 3. Accordingly, the petition is dismissed as withdrawn. Sd/- (S.R.KRISHNA KUMAR) JUDGE AP List No.: 1 Sl No.: 63