- 1 - HC-KAR NC: 2025:KHC-D:17213 WP No. 108600 of 2025 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 3RD DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 108600 OF 2025 (T-RES) BETWEEN: SRI. HANUMANTHAPPA S/O. SANNIERAPPA MUTTAL, AGED ABOUT 55 YEARS, OCC: BUSINESS, R/O: NO .356/13, AT POST RYAVANAKI, YALABURGA TALUKA, KOPPAL DISTRICT - 583 237. …PETITIONER (BY SRI. KARTIK GANACHARI & SMT. BINDU G., ADVOCATES) AND: COMMERCIAL TAX OFFICER (AUDIT), COMMERCIAL TAX DEPARTMENT, OPP IB KINNAL ROAD, KOPPAL 583 231. …RESPONDENT (BY SRI. T. HANUMAREDDY, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER BY QUASHING THE ORDER DATED 24/04/2018 AND DEMAND NOTICE DATED 24/04/2018 VIDE ANNEXURE B AND B1, PASSED BY RESPONDENT IN THE INTEREST OF JUSTICE AND EQUITY. ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER BY QUASHING THE ORDER DATED 25/03/2019 AND DEMAND NOTICE DATED 25/03/2019 VIDE ANNEXURE C AND C1 PASSED BY RESPONDENT IN THE INTEREST OF JUSTICE AND EQUITY AND ETC., THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARIN THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:17213 WP No. 108600 of 2025 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) Learned counsel for the petitioner submits that the petitioner would withdraw the petition and avail the remedy of filing an appeal under Section 62 of the Karnataka Value Added Tax Act, 2003. In the light of the said submission, the petition is disposed of as withdrawn and the petitioner is at liberty to file an appeal before the authority under Section 62 of the Karnataka Value Added Tax Act, 2003 in accordance with law. Ordered accordingly. Sd/- (M.NAGAPRASANNA) JUDGE RSH/CT-ASC List No.: 1 Sl No.: 64