- 1 - HC-KAR NC: 2025:KHC:24908 WP No. 24002 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 24002 OF 2024 (T-RES) BETWEEN: M/S RAVEESH CONSTRUCTIONS NO.100/E, HENNAGARA POST HENNAGARA ROAD, RAJAPURA BENGALURU-560 105. (REP, BY ITS PROPRIETOR SRI CHANDRASHAKAR) …PETITIONER (BY SRI. NEHA ALUR.,ADVOCATE) AND: 1. UNION OF INDIA THROUGH ITS SECRETARY, (REVENUE) MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI - 110 001. 2. STATE OF KARNATAKA, REP. BY ITS SECRETARY DEPARTMENT OF FINANCE GOVERNMENT OF KARNATAKA AMBEDKAR VEEDHI BENGALURU 560 001. 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS)-6, TTMC COMPLEX BMTC BUS STAND SHANTHINAGARA BENGALURU- 560 027. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:24908 WP No. 24002 of 2024 4. THE COMMERCIAL TAX OFFICER, (AUDIT)4.4, DGSTO-4, 5TH FLOOR TTMC BUILDING, 80 FEET ROAD KORMANGALA, BENGALURU 560 047 …RESPONDENTS (BY SRI.M.UNNI KRISHNAN., ADVOCATE FOR R-1; SRI.K.HEMA KUMAR., AGA FOR R-2 TO R-4) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER PASSED U/S 107(11) OF THE KGSTS/CGST ACT FOR THE AY 2018-19 ISSUED BY THE R-3 DTD 01.07.2024 AT ANNX-E IN SO FAR AS THE PETITIONER IS CONCERNED. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs; a) Issue a Writ of Certiorari or Writ in the nature of Certiorari quashing the order passed u/s 107 (11) of the KGSTS/CGST Act, for the assessment year 2018-19, issued by the Respondent No.3 dated 01/07/2024 at ANNEXURE-E in so for as the petitioner is concerned. b) Issue a Writ of Certiorari or Writ in the nature of Certiorari quashing the demand notice in GST DRC 07 for the assessment year 2018-19, issued by Res-4 dated 27/07/2023, vide - 3 - HC-KAR NC: 2025:KHC:24908 WP No. 24002 of 2024 Reference No ZD290723029796T at ANNEXURE-D, in so for as the petitioner is concerned. c) Issue Writ of Mandamus or Writ in the nature of mandamus, directing the resp-4 to delete the difference turnover of Rs.2,32,00,770/- for the assessment year 2018-19. d) Issue Writ of Declaration or Writ in the nature of Declaration, declaring that, on the basis of the form-26 AS or annual information statement, the proceedings cannot be concluded under the KGST/CGST Act 2017. e) To declare that, when there is no sale or consideration is received in the hands of the Petitioner such sales cannot be brought to tax on the basis of the Form-26 AS of the Income Tax Act. f) Issue any other directions as this Hon'ble Court deems fit to pass in the facts and circumstances of the case in the interest of justice and equity including the cost of the Writ Petition. 2. A memo dated 14.3.2025 signed by the Proprietor of the petitioner and counsel for the petitioner has been filed, which reads as under; "The above Writ Petition has filed challenging the order passed by JCCT (Appeals)-4. Bengaluru, dated: 1/7/2024. The notice was issued to the - 4 - HC-KAR NC: 2025:KHC:24908 WP No. 24002 of 2024 respondent and interim order was granted. The petitioner is opting for the scheme for waiver of interest and penalty as per the notification. The petitioner has withdrawn the Writ Petition before filing the application. WHEREFORE, in view of the above the Hon'ble High Court be pleased to permit the Petitioner to withdraw the above Writ Petition with liberty to file an application for waiver interest and penalty, in the interest of justice and equity." 3. Accepting the said memo and submission of learned counsel for the petitioner, the petition is dismissed as withdrawn. SD/- (SURAJ GOVINDARAJ) JUDGE GSS List No.: 1 Sl No.: 9