- 1 - HC-KAR NC: 2025:KHC-D:17173 WP No. 102323 of 2025 C/W WP No. 102620 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. 102323 OF 2025 (T-RES) C/W WRIT PETITION NO. 102620 OF 2025 IN W.P. NO.102323/2025 BETWEEN: M/S PAVAN ELECTRICALS 205/8, PAVAN ELECTRICALS HIREULLIGERI, TQ.PARASGAD, DIST. BELAGAVI REPRESENTED BY ITS PROPRIETOR MR. UMESH MAHADEVAPPA NADUVINAHALLI AGED ABOUT 46 YEARS, 59AFUPN6587Q2ZU. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO 410 BAILHONGAL DIST. BELAGAVI-591102. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) BELAGAVI DIVSION DIST. BELAGAVI PIN CODE-590001. 3. THE STATE OF KARNATAKA DEPARTMENT OF FINANCE REPRESENTED BY ITS SECRETARY VIDHANA SOUDHA, BENGALURU-560001. Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:17173 WP No. 102323 of 2025 C/W WP No. 102620 of 2025 4. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) RAJPATH MARG, E BLOCK CENTRAL SECRETARIAT, NEW DELHI, DELHI-110011. 5. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA VTK-1 KALIDASA ROAD, GANDHI NAGAR, BENGALURU-560009. …RESPONDENTS (BY SRI.T. HANUMAREDDY, AGA FOR R1 TO R3; SRI. M.B KANAVI, ADVOCATE FOR R4; SRI. GIRISH HULMANI, ADVOCATE FOR R5) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE APPEAL NO.APL/GST-72/2023- 24/B-289, DATED 31.07.2024 PASSED BY RESPONDENT NO.2 FOR THE PERIOD 2018-19 (ANNEXURE-D) AND ETC., IN W.P. NO.102620/2025 BETWEEN: M/S PAVAN ELECTRICALS 205/8 PAVAN ELECRICALS, HIREULLIGERI, TQ. PARASGAD DIST. BELGAU, REPRESENTED BY ITS PROPRIETOR MR. UMESH MAHADEVAPPA NADUVINAHALLI AGED ABOUT 54 YEARS. …PETITIONER (BY SRI. H. R. KAMBIYAVAR, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO 410 BAILHOGAL-591101. - 3 - HC-KAR NC: 2025:KHC-D:17173 WP No. 102323 of 2025 C/W WP No. 102620 of 2025 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) BELAGAVI DIVISION, BELAGAVI-590001. 3. THE STATE OF KARNATAKA DEPARTMENT OF FINANCE REPRESENTED BY ITS SECRETARY, VIDHANA SOUDHA, BENGALURU-560001. 4. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) RAJPATH MARG, E BLOCK CENTRAL SECRETARIAT, NEW DELHI,DELHI-110011. 5. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA, VTK-1, KALIDASA ROAD, GANDHINAGAR BENGALURU-560009. …RESPONDENTS (BY SRI.T. HANUMAREDDY, AGA FOR R1, R2, R3 AND R5; SRI. VENKATESH M. KHARVI, ADVOCATE FOR R4) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO THE PETITIONER MOST RESPECTFULLY PRAYS THAT THIS HON’BLE HIGH COURT MAY BE PLEASED TO ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE APPEAL NO. APL/GST-71/2023-24/B-288, DATED 31.07.2024 PASSED BY RESPONDENT NO.2 FOR THE PERIOD 2017-18 (ANNEXURE-D) AND ETC., THESE WRIT PETITIONS, COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 4 - HC-KAR NC: 2025:KHC-D:17173 WP No. 102323 of 2025 C/W WP No. 102620 of 2025 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) Learned counsel for the petitioner, after arguing the matter at length, seeks leave of this Court to withdraw the petitions in order to avail such remedy as is available in law. In light of the submissions, the petitions stand disposed of as withdrawn, with liberty to avail such remedies as are available in law. Sd/- (M.NAGAPRASANNA) JUDGE AC CT:ANB List No.: 1 Sl No.: 21