- 1 - NC: 2025:KHC:13168 WP No. 26123 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 26123 OF 2023 (T-RES) BETWEEN: M/S. SAIN COATINGS PRIVATE LIMITED, NO. A25 AND 26, PEENYA 3RD STAGE, NEXT TO 14TH CROSS, PEENYA INDL. AREA, BANGALORE-560 058. REGISTERED UNDER THE GST ACT, 2017, (REPRESENTED BY ITS DIRECTOR SRI. T. H. RAMESH, AGED ABOUT 48 YEARS) …PETITIONER (BY SRI. K. M. SHIVAYOGISWAMY, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE, GOVERNMENT OF KARNATAKA, AMBEDKAR VEEDHI, BENGALURU-560 001. 2. THE COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA), VTK-1, KALIDASA ROAD, GANDHINAGAR, BENGALURU-560 009. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-76, DGSTO-06, KIADB COMPLEX, BLOCK-B, 2ND FLOOR, PEENYA INDUSTRIAL AREA, 4TH PHASE, 2ND STAGE, 14TH CROSS, BANGALORE-560058. Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:13168 WP No. 26123 of 2023 4. THE COMMERCIAL TAX OFFICER, LGSTO-76, DGSTO-06, KIADB COMPLEX, BLOCK-B, 2ND FLOOR, PEENYA INDUSTRIAL AREA, 4TH PHASE, 2ND STAGE, 14TH CROSS, BANGALORE-560 058. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THE PROVISIONS OF SECTION 16(2)(C) OF CGST ACT/SGST ACT, 2017 AS BEING ILLEGAL, UNREASONABLE, ARBITRARY AND DISCRIMINATORY AND THEREFORE TO BE STRUCK, DOWN AS VIOLATIVE OF ARTICLE 14, 19 AND 300A AND ETC. 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 Learned counsel for the petitioner has filed a memo seeking leave of this Court to withdraw the petition, which reads as under: "It is submitted that the petitioner has filed the above writ petition challenging the impugned order passed under Section 73(9) of the CGST Act, levying tax, interest and penalty in relation to the assessment period 2017-18. It is submitted that Section 128A of CGST/KGST Act, has been inserted by Finance Act No.15 of 2024, in respect of waiver of interest or penalty or both relating to demands raised under Section 73 of CGST Act, with certain conditions. One of the conditions is to withdraw any appeal or writ - 3 - NC: 2025:KHC:13168 WP No. 26123 of 2023 petition filed by the person, is pending before the appellate authority or Court as the case may be before making an application for waiver of interest or penalty. The petitioner intends to file an application for waiver of interest and penalty as per Notification No.21/2024-Central Tax dated 08.10.2024, hence, the above writ petition may kindly be permitted to be withdrawn, subject to granting liberty to challenge the order, if the application has been rejected in the interest of justice and equity." 2. The aforesaid memo is taken on record. 3. Accordingly, the petition is dismissed as withdrawn. Sd/- (S.R.KRISHNA KUMAR) JUDGE NS CT:TSM, List No.: 1 Sl No.: 57