- 1 - HC-KAR NC: 2025:KHC:34939 WP No. 15747 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 15747 OF 2025 (T-RES) BETWEEN: M/S. MANAPPURAM FINANCE LIMITED (REPRESENTED BY SHRI. M.V. BABU, GENERAL MANAGER-TAXATION) MAHALAKSHMI LAYOUT, DOOR NO.38/5, GROUND FLOOR 12TH CROSS ROAD, OPP. CORPORATION BANK BENGALURU – 560 086 ALSO AT: S1-8054/SOBHA SILICON OASIS OFF HOSA ROAD ELECTRONIC CITY BENGALURU – 560 100. …PETITIONER (BY SRI L.S.KARTHIKEYAN, ADVOCATE) AND: 1. COMMERCIAL TAX OFFICER (AUDIT) 3.10 DGSTO, OFFICE OF THE COMMERCIAL TAX OFFICER (AUDIT)-3.10 TTMC, BMTC BUILDING, II FLOOR, JAYANAGAR, BENGALURU – 560 011. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:34939 WP No. 15747 of 2025 2. JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMN) DGSTO-3, 2ND FLOOR, BMTC, TTMC 'B' BLOCK, SHANTHI NAGAR, BENGALURU – 560 027. …RESPONDENTS (BY SRI K.HEMA KUMAR, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT/ORDER/DIRECTION QUASHING THE DRC-07 ORDER REFERENCE NO.ZD29022509600079 DATED 24.02.2025 READ WITH ORDER-IN-ORIGINAL NO.CTO(A)-3.10/DRC-07/99/2024- 25 DATED 24.02.2025 PASSED VIDE ANNEXURE-A BY THE FIRST RESPONDENT; II) ISSUE ANY DIRECTION OR ORDER IN THE NATURE OF WRIT CALLING FOR THE RECORDS OF THE SECOND RESPONDENT AND TO EXAMINE THE SOURCE FROM WHERE THE INFORMATION WAS PROVIDED TO THE FIRST RESPONDENT REGARDING NON POSSESSION OF INVOICES / DEBIT NOTE OR ANY OTHER DOCUMENT IN RESPECT OF ITC AVAILED; III) ALTERNATIVELY, ISSUE ANY DIRECTION OR ORDER IN THE NATURE OF WRIT DIRECTING THE RESPODENTS TO PROVIDE DETAILS OF THE INVOICES AGAINST WHICH THE ITC IS DISALLOWED AND TO PROVIDE AN OPPORTUNITY TO FURNISH COPIES OF SUCH INVOICES TO PROVE THEIR ELIGIBILITY FOR THE ITC. - 3 - HC-KAR NC: 2025:KHC:34939 WP No. 15747 of 2025 THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER Learned Additional Government Advocate would submit that during the subsistence of the petition, the grievance of the petitioner has been redressed by nullifying the demand. Learned counsel for petitioner would also accept the same. Therefore, the petition is rendered infructuous and is disposed as having become infructuous. Sd/- (M.NAGAPRASANNA) JUDGE BKP List No.: 1 Sl No.: 83