- 1 - HC-KAR NC: 2025:KHC:46878 WP No. 9258 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 9258 OF 2021 (T-RES) BETWEEN: M/S. SALANKI ASSOCIATES, R.NO. 310, EMBASSY CENTER, NO.11, CRESCENT ROAD, KUMARA PARK EAST, BENGALURU-560 001, PRESENTLY AT: NO G-F9, ATRAI VILLA APARTMENTS, P.G.HALLI MAIN ROAD, MALLESHWARAM, BENGALURU-560 003, REPRESENTED BY RAVINDRA A SALANKI PROPRIETOR. …PETITIONER (BY SRI. SURYA KANTH C S., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 1.1., D.G.S. TO -1, TTMC COMPLEX, BMTC BUS STAND, 3RD FLOOR, YESHWANTHPUR, BENGALURU-560 022. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LOCAL VAT OFFICE 020 (LGSTO), NO.19/3, 2ND FLOOR, CUNNINGHAM ROAD, BENGALURU-560 052. …RESPONDENTS Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:46878 WP No. 9258 of 2021 (BY SRI. HEMAKUMAR .K, AGA FOR R1 & R2) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ENDORSEMENT DATED 10.08.2020 PRODUCED AT ANNEXURE- L ISSUED R1 AND DIRECTING R1 TO ISSUE FORM 185 AS PRESCRIBED IN RULE 180)1-A) OF KARNATAKA VALUE ADDED RULES 2005 FOR THE AUDIT PERIOD 2012-13 IN PURSUANCE OF PASSING THE RECTIFICATION ORDER DATED 20.11.2018 PRODUCED AT ANNEXURE A. THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER Learned counsel for the petitioner has filed a memo of even date, which reads as under: “The learned counsel for the petitioner in Writ Petition No.9258/2021 T-RES files a memo seeking withdrawal of the petition. 2. The memo for withdrawal reads as follows: That the respondent No.1 has issued the form 185 for which direction was sought in Writ Petition for issue of Writ of Mandamus. 3. That the petitioner intended to go for Karasamdhan Scheme Clause 6.3 is where a dealer has filed an appeal or any application against the order or proceedings relating to arrears of tax and/or arrears of penalty and interest before any Appellate Authority or Court and disposal of such application is still pending, the dealer shall withdraw such appeal or other application before - 3 - HC-KAR NC: 2025:KHC:46878 WP No. 9258 of 2021 availing the benefit of waiver of arrears of penalty and interest under this scheme. In that view of the matter the petitioner is not all interested to prosecute the matter further. Therefore, it is most humbly prayed that this Court be pleased to pass an order permitting the petitioner to withdraw the present writ petition for all intents and purposes to meet the ends of justice. Hence, this memo for withdrawal of writ petition.” 2. The said memo is placed on record. 3. The petition stands dismissed as withdrawn in terms of the aforesaid memo. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 30