- 1 - HC-KAR NC: 2025:KHC:48195 WP No. 26738 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 26738 OF 2024 (T-RES) BETWEEN: M/S DRAUPADI AMMAN TRADERS PROPRIETORSHIP CONCERN NO.64/2/6, OLD MADRASS ROAD K R PURAM, BENGALURU- 560 036. REP. BY ITS SOLE PROPRIETOR SRI MADHU MUNIYAPPAN S/O MADHU AGED ABOUT 40 YEARS GSTIN NO.29BZWPM3034L2ZL …PETITIONER (BY SRI. SUBRAHMANYA P D DATTATRAY HEGDE, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REP. BY THE PRINCIPAL SECRETARY FINANCE DEPARTMENT VIDHAN SOUDHA BENGALURU- 560 001. 2. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX GST COMMISSIONERATE BENGALURU EAST TTMC/BMTC BUILDING OLD AIRPORT ROAD DOMLURU BENGALURU- 560 071. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, YTO603, ADMN. CENTRE OFFICE OF PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU EAST COMMISSIONERATE TTMC/BMTC BUILDING OLD AIRPORT ROAD DOMLURU BENGALURU- 560 071. Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48195 WP No. 26738 of 2024 4. THE SUPERINTENDENT OF COMMERCIAL TAX ANTI EVASION, OFFICE OF PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU EAST COMMISSIONERATE 6TH FLOOR, A WING, TTMC/BMTC BUILDING OLD AIRPORT ROAD DOMLURU BENGALURU- 560 071 …RESPONDENTS (BY SMT JYOTHI M. MARADI HCGP FOR R1; SRI ARAVIND V. CHAVAN FOR R2 TO R4, ADVOCATE) THIS WRIT PETITON UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA IS FILED PRAYING TO DIRECTING THE R2 AND R3 TO UNBLOCK THE INPUT TAX CREDIT(ITC) WHICH IS UNDISPUTED OR CLEARLY AVAILABLE TO CREDIT OF THE PETITIONER IN THE ELECTRONIC CREDIT LEDGER OF THE PETITIONER AND ALSO ALLOW THE PETITIONER AND ALSO ALLOW THE PETITIONER TO DEBIT FUTURE INPUT TAX CREDIT (ITC) IN THE ELECTRONIC CREDIT LEDGER OF THE PETITIONER, IN THE INTEREST OF LAW ENQUIRY OF JUSTICE OR IN THE ALTERNATIVELY., AND ETC. 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 It is submitted that the prayer sought in the writ petition has rendered infructuous and the same may be dismissed as withdrawn. 2. The said submission is placed on record. - 3 - HC-KAR NC: 2025:KHC:48195 WP No. 26738 of 2024 Accordingly, petition stands disposed of as having become infructuous. Sd/- (S.R.KRISHNA KUMAR) JUDGE BSV List No.: 2 Sl No.: 22