- 1 - NC: 2025:KHC-D:651 WP No. 105589 of 2023 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 16TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO.105589 OF 2023 (T-RES) BETWEEN: M/S SAI OXYGEN GHATAKA, PROPRIETORSHIP CONCERN R/BY ITS PROPRIETOR, SRI PUJAR CHANDRASHEKHAR, AGE: 54 YEARS, OCC: BUSINESS, WARD NO. 2, PROPERTY NO. 835, HOLALU VILLAGE, HUVINAHADAGALI TALUK, VIJAYANAGAR DISTRICT. …PETITIONER (BY SRI N. R. KUPPELUR, ADVOCATE) AND: 1. THE ASSISTANT COMMERCIAL TAX OFFICER (ENFORCEMENT), HUDA BUILDING, ISR ROAD, HOSAPETE – 583 201. 2. STATE OF KARNATAKA R/BY ITS SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, VANIJYA TERIGE KARYALAYA, KALIDAS MARG, GANDHI NAGAR, BENGALURU – 560 009. 3. THE UNION OF INDIA, R/BY ITS JOINT SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE NO. 46, NORTH BLOCK, NEW DELHI – 110 001. 4. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS R/BY ITS CHAIRMAN, NORTH BLOCK, NEW DELHI – 110 001. …RESPONDENTS (BY SRI V.S.KALASUMATH, AGA FOR R1 AND R2; SRI M.B.KANAVI, ADVOCAT FOR R3 AND R4; SRI AVINASH M. ANGADI, ADVOCATE FOR R3) VISHAL NINGAPPA PATTIHAL Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka Dharwad Date: 2025.01.18 11:02:13 +0530 - 2 - NC: 2025:KHC-D:651 WP No. 105589 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO, ISSUE A WRIT IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED ENDORSEMENT DATED 21.07.2023 BEARING NO. ACCT/ ENF/ HPT/ T /205/2023-24 ISSUED BY THE 1ST RESPONDENT VIDE ANNEXURE-C. ISSUE A WRIT IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED SUMMONS 06.09.2023 BEARING NO.ACCT/ENF/HPT/T/298/2023-24 ISSUED BY THE 1ST RESPONDENT VIDE ANNEXURE-D AND ETC., THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) Learned counsel appearing for the petitioner files a memo seeking withdrawal of the petition. In terms of the memo so filed, the petition is dismissed as withdrawn. Sd/- (M.NAGAPRASANNA) JUDGE VNP/CT-ASC List No.: 1 Sl No.: 62