- 1 - HC-KAR NC: 2025:KHC:24544 WP No. 36330 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 36330 OF 2024 (T-RES) BETWEEN: M/S CHANDRASHEKAR GANGADHARAIAH IPPADI TRADE NAME: CHAMUNDESHWARI TRADERS HAVING ITS REGISTERED ADDRESS AS S NO 26/06, HD KOTE MAIN ROAD, HAROHALLI. MYSURU, KARNATAKA, 570008 …PETITIONER (BY SMT. LAKSHMI MENON.,ADVOCATE) AND: 1. OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX LAKSHMIPURAM DIVISION, S.1 AND S.2, VINAYAKA MARGA, SIDDHARTHA NAGAR, MYSURU – 570011 2. OFFICE OF THE COMMISSIONER OF CENTRAL TAX APPEALS COMMISSIONERATE, VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE-570 011 …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION IN THE NATURE OF CERTIORARI TO SET ASIDE THE ORDER IN ORIGINAL BEARING NO.MYS-EXCUS-000-LD-MA-13-2024-25 DATED -28.08.2024 ISSUED BY THE OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX (ANNEXURE-A) AND ETC. THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:24544 WP No. 36330 of 2024 CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The Petitioner is before this Court seeking for the following reliefs: 1. To issue a writ of Certiorari or order or direction in the nature of Certiorari to set aside the Order in Original bearing No. MYS-EXCUS-000-LD-MA-13- 2024-25 dated 28.08.2024 issued by the office of Assistant Commissioner of Central Tax: (Annexure- A); 2. To issue a writ of Certiorari or order or direction in the nature of Certiorari to set aside the ASMT 10 Bearing Reference No. ZY290523021535D dated 02.02.2024 issued by the office of the Assistant Commissioner of Central Tax; (Annexure-B); 3. To issue a writ of Certiorari or order or direction in the nature of Certiorari to set aside the Form DRC- 01 bearing Sl.No.03/2024-2025 GST dated 27.05.2024 issued by the Office of the Assistant Commissioner of Central Tax; (Annexure-E) 4. Grant any other orders that this Hon’ble Court deems fit and proper in the interest of justice.` 2. A memo dated 21.6.2025 has been filed signed by the proprietor of the petitioner and learned counsel for the petitioner, which reads as under; MEMO FOR WITHDRAWAL The Petitioners respectfully submit as hereinunder: 1. The instant petition was filed seeking a writ of Certiorari or order or direction in the nature of - 3 - HC-KAR NC: 2025:KHC:24544 WP No. 36330 of 2024 Certiorari to set aside the Order in Original bearing NO.MYS-EXCUS-000-LD-MA-13-2024-25 dated 28.08.2024 issued by the Office of the Assistant Commissioner of Central Tax. However, subsequent to the filing of the petition, there have been significant changes to the facts and circumstances that necessitate the withdrawal of the present petition. 2. The Petitioners respectfully submits that the Petitioner who initially filed the petition has decided to prefer an appeal before the appellate authority. This unanticipated development has created practical and procedural challenges in the effective handling of the case. Given these circumstances, the continuation of the present proceedings would be both impractical and inefficient. 3. In light of the aforementioned changes and in the interest of justice, the Petitioners humbly request this Hon'ble Court to permit the withdrawal of the instant petition. The Petitioners further seeks liberty to institute a fresh petition in respect of the same subject matter, should the need arise in the future, particularly after due consideration of the updated factual landscape. 4. The Petitioners assure this Hon'ble Court that this request is made in good faith and with the utmost respect for the judicial process. WHEREFORE, the Petitioners respectfully pray that this Hon'ble Court may be pleased to take this memo on record, permit the Petitioners to withdraw the instant petition with liberty to file a fresh petition in respect of the subject matter of this petition and to grant refund of the court fees paid in the interest of justice. 3. Accepting the said memo and submission of the learned counsel for the petitioner, the petition is dismissed as withdrawn. - 4 - HC-KAR NC: 2025:KHC:24544 WP No. 36330 of 2024 4. Reserving liberty to the petitioner to approach this Court, if an adverse order is passed by the Commissioner Appeal and the Appellate Tribunal is not constituted by then. SD/- (SURAJ GOVINDARAJ) JUDGE SR List No.: 2 Sl No.: 1