- 1 - HC-KAR NC: 2025:KHC:28218 WP No. 15410 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 15410 OF 2025 (T-RES) BETWEEN: 1. M/S. SAHARA TRADERS HAVING OFFICE AT:THAJ COMPLEX R.P. CIRCLE, MM ROAD, H.D. KOTE TALUK, MYSORE KARNATAKA-571 114 REPRESENTED BY ITS PROPRIETOR, MR. ABDUL RAHAMAN AGED ABOUT 65 YEARS S/O LATE ADAM KHAN, HAVING RESIDENCE AT:N BELTHUR POST, H.D. KOTE, KR PURA, MYSORE KARNATAKA-571 114. …PETITIONER (BY SRI. LAKSHMI MENON, ADVOCATE) AND: 1. THE COMMERCIAL TAX OFFICER (AUDIT) BM BYPASS ROAD, HUNSURU, KARNATAKA-571 105. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES DGSTO-MYSORE (ADMIN) SESHADRI BHAVAN DIWAN ROAD, MYSORE-570 024. …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:28218 WP No. 15410 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH AND SET ASIDE THE SHOW CAUSE NOTICE DATED 12.12.2023 BEARING REFERENCE NO.¸ÀA ªÁvÉ C (¯É¥À)-ºÀÄ/____/2023-24 ISSUED BY RESPONDENT NO.1 HEREIN MARKED AS ANNEXURE-G; ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this court seeking for the following reliefs; "Wherefore, in light of the foregoing facts and circumstances, it is most respectfully prayed that this Hon'ble Court may be pleased to: a. Issue the writ of Certiorari or in the nature of certiorari to quash and set aside the impugned Show Cause Notice dated 12.12.2023 bearing Reference no ಸಂ ಾೆ ಅ ( ೆಪ)-ಹು/__/2023-24 issued by Respondent No.1 herein marked as ANNEXURE-G; b. Issue the writ of Certiorari or in the nature of certiorari, to quash and set aside the impugned - 3 - HC-KAR NC: 2025:KHC:28218 WP No. 15410 of 2025 the Order-In-Original dated 13.02.2024 bearing Reference No. ಸಂ ಾೆ ಅ ( ೆಪ) - ಹು/____2023-24 issued by Respondent No.1 herein marked as ANNEXURE-H, and other consequential actions taken by Respondent No.1 in the case of the Petitioner; c. Alternatively, remand the matter to the Order- In-Original stage, directing Respondent No.1 to adjudicate the proceedings afresh in accordance with law, after granting the Petitioner a fair and effective opportunity to be heard and after considering all documents and records furnished; and d. Pass such other orders as this Hon'ble Court may deem fit in the interest of justice." 2. Memo dated 06.06.2025 has been filed signed by the learned counsel for the petitioner, which reads as under: "The Petitioner respectfully submits as under: 1. The instant writ petition was filed seeking to set aside the Show Cause Notice dated 12-12-2023 bearing reference - 4 - HC-KAR NC: 2025:KHC:28218 WP No. 15410 of 2025 no.MA2910230500988 and the Order-in- Original dated 13-02-2024 bearing reference no.MA2910230500988 whilst challenging the proceedings that led to the issuance of the Show Cause Notice and the Order-in-Original for being unfounded in law, arbitrary and mechanical in nature. 2. The Respondent No.1 has raised a total tax demand of Rs.73,63,536/- (Rupees Seventy Three Lakhs Sixty Three Thousand Five Hundred and Thirty Six Only/-) including penalty and interest in the impugned Show Cause Notice, which was affirmed in the impugned Order-in-Original, without considering the applicable provisions of law and notifications on the subject matter of the impugned order. 3. The Petitioner has already challenged the Show Cause Notice, Order-in-Original and the proceedings that led to the same, before the Appellate Authority. The instant Petition came to be filed inadvertently as a result of multiple proceedings against the Petitioner being challenged before this Hon'ble Court for different assessment years. Therefore, in light of the parallel proceedings, the Petitioner - 5 - HC-KAR NC: 2025:KHC:28218 WP No. 15410 of 2025 craves the leave of this Hon'ble Court to withdraw this instant petition with liberty to file a fresh petition, if need be, after undergoing the proceedings before the Appellate Authority under the statute. WHEREFORE, it is prayed that this Hon'ble Court may be pleased to take this memo on record, permit the Petitioner to withdraw the instant petition with liberty to institute a fresh petition after undergoing the appellate proceedings in the interests of justice and equity." 3. Accepting the said memo and submission of the learned counsel for the petitioner, petition stands dismissed as withdrawn. SD/- (SURAJ GOVINDARAJ) JUDGE VMB List No.: 1 Sl No.: 16