- 1 - HC-KAR NC: 2025:KHC:49309 WP No. 27490 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.27490 OF 2023 (T-RES) BETWEEN: M/S MUBARAK STEEL NO.533, SRI. PATEL CHANNAPPA INDUSTRIAL ESTATE, ANDRALLI MAIN ROAD, 9TH CROSS, PEENYA 2ND STAGE, HEGGANAHALLI, BANGALORE – 560 058 A PROPRIETORSHIP CONCERN, (REPRESENTED BY ITS PROP.: SHERALI, AGED 43 YEARS.) …PETITIONER (BY SRI. K M SHIVAYOGISWAMY, ADVOCATE) AND: 1. STATE OF KARNATAKA DEPARTMENT OF FINANCE, VIDHANA SOUDHA, BANGALORE – 560 001 REPRESENTED BY ITS FINANCE SECRETARY. 2. THE COMMERCIAL TAX OFFICER (AUDIT) -6.5, DGSTO-6, KIADB COMPLEX, PEENYA INDUSTRIAL AREA 2ND STAGE, BANGALORE – 560 058 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) -06, 2ND FLOOR, BMTC, TTMC ‘B’ BLOCK, SHANTHI NAGAR, BANGALORE – 560 027 …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) Digitally signed by MADHURI S Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49309 WP No. 27490 of 2023 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE IMPUGNED APPELLATE ORDER PASSED BY THE 3RD RESPONDENT, BEARING ORDER NO. GST.AP. NO. 128/2022-23 DATED 03/06/2023, IN SO FAR AS IT LEVIES OF TAX ON CLOSING STOCK DIFFERENCE AND LEVY OF TAX, i.e., RCM, AND THE CONSEQUENTIAL LEVY OF INTEREST AND PENALTY, VIDE ANNEXURE-B. 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 files a memo seeking permission to withdraw the petition. The said memo is taken on record. 2. Accordingly, petition is dismissed as withdrawn. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 25