- 1 - HC-KAR NC: 2025:KHC:44775 WP No. 236 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 236 OF 2022 (T-RES) BETWEEN: M/S APS LOGISTICS (PAN AAJFA8166C0) 2ND FLOOR, SHOP NO 3, SAI ADITHYA ARCADE, KUNDALAHALLI, MARATHAHALLI, BENGALURU URBAN – 560 037. REP. BY ITS SHRI MOHAMMED AKRAM, PARTNER, AGED ABOUT 49 YEARS. …PETITIONER (BY SRI. PRADYUMNA G. HEJIB, ADVOCATE) AND: 1. THE JOINT COMMISSIONER OF CENTRAL TAX GST EAST COMMISSIONERATE 5TH FLOOR, TTMC-BMTC BUILDING, OLD AIRPORT ROAD, DOMLUR, BENGALURU – 560 071. 2. THE COMMISSIONER CENTRAL TAX (APPEALS-I), 4TH FLOOR, BANGALORE EAST COMMISSIONERATE, TMC-BMTC BUILDING, OLD AIRPORT ROAD, DOMLUR, BENGALURU – 560 071 …RESPONDENTS (BY SRI. UNNIKRISHNAN M., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF MANDAMUS OR ANY OTHER WRIT/TO THE Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:44775 WP No. 236 of 2022 APPELLATE AUTHORITY I.E., R-2 TO ADMIT AND HEAR THE APPEAL ON MERITS WITHOUT INSISTING ON THE PRE-DEPOSIT OF THE 7.5 % OF SERVICE TAX AS PER MAIL DTD 18.10.2021 VIDE ANNEXURE-D. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “(a) Issue a writ in the nature of mandamus or any other writ/to the appellate authority i.e. Respondent No.2 to admit and hear the appeal on merits without insisting on the pre- deposit of the 7.5% of service tax as per mail dated 18th October 2021 [Annexure-D]. (b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice.” 2. Learned counsel for the petitioner has filed a memo dated 05.11.2025, which reads as under: “The petitioner above named most respectfully submits as follows: 1. The present writ petition has been filed before this Hon’ble Court challenging seeking issuance of Writ of Mandamus to the Respondent No.2 authority to admit and hear the appeal filed by the petitioner before it on merits - 3 - HC-KAR NC: 2025:KHC:44775 WP No. 236 of 2022 without insisting on pre-deposit of 7.5% of service tax as demanded in mail dated 18.10.2021 (Annexure-D). 2. It is submitted that the Petitioner had filed the said appeal before the Respondent No.2 authority challenging the order passed by the Respondent No.1 confirming service tax demand solely based on the third-party data, i.e., income tax returns / Form 26-AS returns of the Petitioner. 3. It is submitted that this Hon’ble Court has, in a catena of matters, held that initiation of proceedings based on third- party data received from income tax portal is unsustainable and remanded such matters to the stage of submitting reply to show cause notice. 4. Therefore, the Petitioner intends to withdraw the instant writ petition to initiate appropriate legal proceedings against the orders passed by the Respondents. WHEREFORE, in view of the above, the petitioner craves the leave of this Hon’ble Court to withdraw the above petition with liberty to initiate appropriate legal proceedings against the orders passed by the Respondents.” 3. In view of the aforesaid memo, the petition is disposed of as withdrawn. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 55