- 1 - HC-KAR NC: 2025:KHC-D:9646-DB WA No. 100213 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 4TH DAY OF AUGUST, 2025 PRESENT THE HON'BLE SMT. JUSTICE ANU SIVARAMAN AND THE HON'BLE MR. JUSTICE S.R. KRISHNA KUMAR WRIT APPEAL NO. 100213 OF 2024 (T-RES) BETWEEN: M/S KARTHIK AGRO INDUSTRIES (P) LTD., (A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956) REPRESENTED BY ITS EXECUTIVE DIRECTOR, SRI. KARTHIK L. MASHYAL WALI BUILDING, BADAMI ROAD, BEHIND RAILWAY STATION, BAGALKOT – 587101. …APPELLANT (BY SRI. RAGHAVENDRA B. HANJER, ADVOCATE) AND: 1. THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE, NORTH BLOCK, RASHTRAPATI BHAWAN, DEFENCE HEAD QUARTERS, NEW DELHI-110 001. 2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, HAVING ITS OFFICE AT NORTH BLOCK, REPRESENTED BY ITS CHAIRMAN, RASHTRAPATI BHAWAN, DEFENCE HEADQUARTERS, NEW DELHI-110001. Digitally signed by CHANDRASHEKAR LAXMAN KATTIMANI Location: High Court of Karnataka, Dharwad Bench - 2 - HC-KAR NC: 2025:KHC-D:9646-DB WA No. 100213 of 2024 3. THE GOODS AND SERVICE TAX COUNCIL, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE NEW DELHI-110 001. 4. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY MINISTRY OF REVENUE VIDHANA SOUDHA, AMBEDKAR VEEDHI, BANGALORE-560001. 5. THE COMMISSIONER OF COMMERCIAL TAXES, VANIJYA THERIGE KARYALAYA-1 1ST MAIN, GANDHINAGAR, BANGALORE-560 009. 6. THE DEPPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-1) BELAGAVI, SUMOULYA SOUDHA, 3RD FLOOR, CLUB ROAD, BELAGAVI-583201. 7. M/S. KARNATAKA STATE BEVERAGES CORPORATION LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR, 4TH FLOOR, TTMC ‘A’ BLOCK, BMTC BUILDING K.H ROAD, SHANTINAGAR, BANGALORE-560027. …RESPONDENTS (BY SRI. M.B. KANAVI, ADVOCATE FOR R1; SRI. GIRISH HADIMANI, ADVOCATE FOR R2 AND R3; SRI. GANGADHAR J.M. AAG FOR SRI. SHARAD MAGADUM, AGA FOR R4 - R6) THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA HIGH COURT ACT, 1961, PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED 15-04-2024 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON’BLE COURT IN WP NO.100997/2024 (T-RES) AND ALLOW THE ABOVE NUMBERED WRIT APPEAL WITH CONSEQUENTIAL RELIEF(S) AS PRAYED FOR IN THE WRIT PETITION. - 3 - HC-KAR NC: 2025:KHC-D:9646-DB WA No. 100213 of 2024 THIS APPEAL COMING ON FOR ORDES THIS DAY, THE COURT DELIVERED THE FOLLOWING: CORAM: THE HON'BLE SMT. JUSTICE ANU SIVARAMAN AND THE HON'BLE MR. JUSTICE S.R. KRISHNA KUMAR ORAL ORDER (PER: THE HON'BLE MR. JUSTICE S.R. KRISHNA KUMAR) Learned counsel for the appellant has filed a memo seeking withdrawal of the appeal. The said memo reads as under: “The Counsel for the Appellant submits that the above writ appeal has been challenging the order dated 15.04.2025 passed by the Ld. Single Judge of this Hon'ble Court in WP No.100997/2024 (T-RES) whereby the Ld. Single Judge dismissed the writ petition on the ground of alternative remedy to file reply to the show cause notice dated 25.01.2024. During the pendency of the above numbered writ appeal, the 6th Respondent adjudicated the show cause notice vide Order dated 26.04.2024 and the same has subsequently been challenged before the Ld. Single Judge of this Hon'ble Court in WP No.104872/2024 (T-RES) and an interim order has been passed staying the operation of the impugned order. Hence, the above writ appeal becomes infructuous. In view of the above, it is respectfully prayed that the Hon'ble Court be pleased to permit the Appellant to withdraw the above writ appeal as infructuous in the interest of justice”. 2. According to the learned counsel for the petitioner, the learned Single Judge dismissed the writ petition on the - 4 - HC-KAR NC: 2025:KHC-D:9646-DB WA No. 100213 of 2024 ground of availability of equally efficacious and alternative remedy. Subsequently the respondents are proceeded to pass an adjudication order which has already been assailed by the petitioner in W.P.No.104872/2024. It is therefore contended that nothing further survives in the appeal and the same may be disposed off as having become infructuous. 3. Memo and submission are placed on record. Writ appeal is disposed off as having become infructuous. Sd/- (ANU SIVARAMAN) JUDGE Sd/- (S.R. KRISHNA KUMAR) JUDGE CLK CT:ANB List No.: 1 Sl No.: 4