- 1 - HC-KAR NC: 2025:KHC:32565 WP No. 23841 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 23841 OF 2025 (T-RES) BETWEEN: MRF LIMITED A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956. REGISTERED OFFICE AT NO. 114, GREAMS ROAD, CHENNAI 600 006. AND HAVING BRANCH OFFICE AT 2ND FLOOR, EMPIRE INFANTRY, NO. 29, INFANTRY ROAD, BANGALORE, 560 001. REPRESENTED BY ITS AUTHORISED REPRESENTATIVE. OFFICE MANAGER …PETITIONER (BY SRI. HREDAI SRIRAM., ADVOCATE) AND: 1. STATE OF KARNATAKA THROUGH MINISTRY OF FINANCE, 255, VIDHANA SOUDHA BANGALORE-560001 THROUGH ITS PRINCIPAL SECRETARY 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES AUDIT 1.3, VAT DIVISION-01 3RD FLOOR, Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:32565 WP No. 23841 of 2025 TTMC, BMTC BUILDING, YESHWANTHAPURA, BANGALORE- 560022. 3. DEPARTMENT OF COMMERCIAL TAXES COMMERCIAL TAX BUILDING, KALIDASA MARG, GANDHI NAGAR, VANIJYA THERIGEKARYALAYA, BENGALURU, KARNATAKA 560009 THROUGH ITS COMMISSIONER …RESPONDENTS (BY SMT. JYOTI M.MARADI, LEARNED HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTION, PROHIBITION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, PROHIBITING THE 2ND RESPONDENT FROM PASSING ANY ORDER IN THE PROCEEDING INITIATED VIDE NOTICE BEARING T. NO. 37 DATED 07.07.2022 ISSUED U/S 9(2) OF THE CENTRAL SALES TAX ACT, 1956 READ WITH SS 69, 36 AND 72 (2) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003, FOR THE FY 2016-17 (ANNEXURE- A) THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The learned counsel appearing for the petitioner submits that after filing of the subject petition, the rectification is accepted. Therefore, the grievance of the petitioner has been redressed and the petition has rendered infructuous. - 3 - HC-KAR NC: 2025:KHC:32565 WP No. 23841 of 2025 2. In the light of the redressal of the grievance of the petitioner, the petition is disposed as having become infructuous. 3. All the contentions shall remain open. Sd/- (M.NAGAPRASANNA) JUDGE JY List No.: 1 Sl No.: 29