- 1 - NC: 2025:KHC-D:4568 WP No. 107954 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 11TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 107954 OF 2024 (T-RES) BETWEEN: MANJUNATH S/O VISHWSHWAR HEBBAR, AGE. 40 YEARS, OCC. BUSINESS, R/O NO. 476, NEAR DEVI MAIDAN, K.B.ROAD, YELLAPUR-581 359. PROPRIETOR OF SHYAM ENTERPRISES. …PETITIONER (BY SRI. HARSHAVARDHAN.M.PATIL AND SRI. VISHWANATH.L.HEGDE., ADVOCATE) AND: 1. STATE OF KARNATAKA R/BY SECRETARY DEPARTMENT OF COMMERCIAL TAXES, VIKASASOUDHA, BENGALURU-560 001. 2. THE COMMISSIONER OF COMMERCIAL TAXES DEPARTMENT, KARNATAKA, DEPARTMENT OF COMMERCIAL TAX BUILDING, KALIDAS MARG, GANDHI NAGAR, BENGALURU-560 009. 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMINISTRATION), DGSTO, DHARWAD-580 001. 4. ASSISTANT COMMISSIONER, COMMERCIAL TAXES (ENFORCEMENT), SIRSI, AT: ASHWINI CIRCLE, TQ: SIRSI, DIST. UTTARA KANNADA-581 401. Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-D:4568 WP No. 107954 of 2024 5. COMMERCIAL TAX OFFICER (AUDIT), SIRSI, AT: ASHWINI CIRCLE, TQ SIRSI, DIST. UTTARA KANNADA-581 401. …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR ORDERS, THIS DAY, AN ORDER IS MADE AS UNDER: ORAL ORDER Sri.Harshawardhan M.Patil., counsel on behalf of Sri.Vishwanath L.Hegde., for the petitioner has appeared in person. 2. Counsel for the petitioner submits that a memo has been filed stating that the Writ Petition may be dismissed as withdrawn with a liberty to challenge the order passed by the respondent authorities. Counsel therefore, submits that the memo may be placed on record and the Writ Petition may be dismissed as withdrawn in terms of the memo. 3. When queried, counsel for the petitioner submits that a conscious decision is taken by advocate on record and petitioner to withdraw the Writ Petition in terms of the memo - 3 - NC: 2025:KHC-D:4568 WP No. 107954 of 2024 and if an order is passed, they shall not seek for recalling the same. 4. The oral submission made by counsel for the petitioner and the memo is placed on record. 5. The Writ Petition is dismissed as withdrawn in terms of the memo. Sd/- (JYOTI MULIMANI) JUDGE CLK List No.: 1 Sl No.: 39