- 1 - HC-KAR NC: 2025:KHC-D:11148 WP No. 106128 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 2ND DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE ASHOK S. KINAGI WRIT PETITION NO. 106128 OF 2025 (T-RES) BETWEEN: SREEKRISHNA TRADERS, GROUND FLOOR, 92-1, MOOKUPPE CIRCLE, MAIN ROAD, THAGARTHI SUB POST OFFICE THYGARTHI, SHIVAMOGGA, KARNATAKA. REPRESENTED THROUGH ITS PROPRIETOR, MR. MANJUNATH NAYAK S/O. MOHANDAS NAYAK, AGED ABOUT 55 YEARS, R/AT: SHEDIVAKU HOUSE, KOIPADY, KASARGOD KERALA – 671 321. …PETITIONER (BY KUMARI. GAYATRI S. R., ADVOCATE) AND: 1. STATE OF KARNATAKA, THROUGH PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BANGALORE – 560 001. 2. JOINT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), 2ND STAGE, 6TH CROSS, RAGHAVENDRA COLONY, ANANTHAPURA ROAD, MOHANKUMAR B SHELAR Digitally signed by MOHANKUMAR B SHELAR Date: 2025.09.03 11:08:54 +0530 - 2 - HC-KAR NC: 2025:KHC-D:11148 WP No. 106128 of 2025 BALLARI – 583 101. 3. COMMERCIAL TAX OFFICER (ENFORCEMENT -3) VANIJYA THERIGE BHAVANA A BLOCK DEVARAJ ARAS LAYOUTM DAVANAGERE – 577 006. …RESPONDENTS (BY SRI. SHARAD V. MAGADUM, AGA FOR RESPONDENTS) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT, ORDER OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING IMPUGNED DETENTION ORDER FORM GST MOV- 06(ANNEXURE-A) REF NO CTO/ENF-3/DVG/VIG/05/2025-26 DATED 02.08.2025 WHICH IS PASSED BY THE RESPONDENT NO.3 WITHOUT JURISDICTION, IN SO FOR AS PETITIONER IS CONCERNED. ISSUE A WRIT, ORDER OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED PHYSICAL VERIFICATION REPORT FORM GST MOV-04 REF NO CTO/ENF- 3/DVG/VIG.05/2025-26 DATED 02.08.2025 (ANNEXURE-B) WHICH HAS BEEN ISSUED BY THE RESPONDENT NO.3 WITHOUT AUTHORITY OF LAW, INSOFOR AS PETITIONER IS CONCERNED AND ETC., THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC-D:11148 WP No. 106128 of 2025 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE ASHOK S. KINAGI) 1. Learned counsel for the petitioner filed a memo seeking leave of the Court to withdraw the petition as the authorities have now issued a show-cause notice. 2. Memo is placed on record. The writ petition is dismissed as withdrawn. 3. In view of the dismissal of the petition, I.A.No.1/2025 does not survive for consideration. Accordingly, same is disposed of. SD/- (ASHOK S. KINAGI) JUDGE SH/CT-ASC List No.: 2 Sl No.: 38