- 1 - NC: 2025:KHC:8148 WP No. 17555 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 17555 OF 2024 (T-RES) BETWEEN: M/S. PCM CONSULTANTS PRIVATE LIMITED (A REGISTERED PRIVATE LIMITED COMPANY ALSO REGISTERED UNDER THE PROVISION OF THE CGST/SGST ACT 2017 3 AND 4, GIDDENS LAYOUT, WHITE FIELD ROAD, BENGALURU -560066. REP. BY ITS DIRECTOR SRI SAWALDAS JETHANI, S/O GOVINDRAM JETHANI, AGED ABOUT 50 YEARS. …PETITIONER (BY SRI. CHIDANANDA URS B. G., ADV.) AND: 1. UNION OF INDIA MINISTRY OF FINANCE, REP. BY ITS SECRETARY, NORTH BLOCK, NEW DELHI 110001. 2. STATE OF KARNATAKA FINANCE DEPARTMENT, REP. BY ITS SECRETARY, VIDHANA SOUDA, BANGALORE -560001. 3. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:8148 WP No. 17555 of 2024 REP. BY ITS CHAIRMAN, NORTH BLOCK, NEW DELHI -110001. 4. COMMERCIAL TAX OFFICER AUDIT 5.6 DGSTO- 5, ROOM NO. 504, 5TH FLOOR, B- BLOCK VTK 2, RAJENDRANAGAR, KORAMANGALA, BANGALORE- 560047. …RESPONDENTS (BY SRI. K HEMAKUMAR, AGA FOR R2 SRI POOJAPPA J., CGC FOR R1, R3 & R4) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) DIRECTION DECLARING THE PROVISIONS OF SECTION 17(5)(C) AND (D) OF THE KGST ACT 2017 READ WITH CGST ACT 2017 WHICH PROVISION IS AT ANNX-M AS UNCONSTITUTIONAL OR TO READ DOWN THE PROVISIONS TO ALLOW INPUT TAX CREDIT WHEN SUCH CREDIT IT IS USED OR INTENDED TO BE USED IN THE COURSE OR FURTHERANCE OF BUSINESS AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT ORAL ORDER Learned counsel for the petitioner files memo dated 24.02.2025 seeking leave to withdraw the writ petition with liberty to avail benefits under the Amnesty Scheme under Section 128A of CGST/KGST Act, 2017. - 3 - NC: 2025:KHC:8148 WP No. 17555 of 2024 2. Memo is placed on record. 3. Writ petition is dismissed as withdrawn with liberty as sought for. Sd/- (S.G.PANDIT) JUDGE NC CT:bms List No.: 1 Sl No.: 3