- 1 - HC-KAR NC: 2025:KHC:43469 WP No. 27364 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 27364 OF 2025 (T-RES) BETWEEN: SRI. SURESH P., S/O PUTTASWAMY, AGED 53 YEARS, HAVING RESIDENCE AT NANJANGUD TALUK, HORALAVADI VILLAGE, HORALVADI MYSURU – 571 129 AADHAR NO. 854121619663 …PETITIONER (BY SRI. LAKSHMI MENON, ADVOCATE) AND: 1. COMMISSIONER OF CENTRAL TAX (APPEALS) GST BHAVAN, 2ND FLOOR, S1 AND S2 VINAYAMARGA SIDDARTHA NAGAR, MYSURU – 570 011 2. JOINT COMMISSIOENR OF COMMERCIAL TAXES (ADMIN) DGSTO-MYSORE SHESHADRI BHAVAN DIWAN ROAD MYSURU – 570 024 3. ADDTIONAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE GST COMMISSIONERATE VINAYAMARGA SIDDAHRTHA NAGAR, MYSURU – 570 011 4. ASSISTANT COMMISSIONER OF CENTRAL TAX MYSURU RURAL DIVISION, GST BHAVAN 2ND FLOOR, VINAYAMARGA, SIDDHARTHA NAGAR, MYSURU – 570 011 …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP FOR R2; SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R1, E3 & R4) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:43469 WP No. 27364 of 2025 ANY WRIT IN THE NATURE OF A CERTIORARI TO QUASH AND SET ASIDE SHOW CAUSE NOTICE BEARING C NO. GEXCOM/ADJN/ST/JC/1348/2021- ADJN AND DIN 20211057YY000000AA17 DATED 18.10.2021 ISSUED BY RESPONDENT NO.2 (ANNEXURE-C) AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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 seeking withdrawal of the petition with liberty to file appropriate Central Excise Appeal (CEA) before the Hon’ble Division bench by excluding the time spent in the present petition and also grant the benefit of Section 14 of the Limitation Act. 2. The said submission is placed on record. 3. The Writ Petition is disposed of as withdrawn reserving liberty in favour of the petitioner to file appropriate Central Excise Appeal before the Hon’ble Division bench by excluding the time spent in the present petition and if such a Central Excise Appeal is filed, within a period for six weeks from today, the time spent by the petitioner before this Court i.e., from 03.09.2025 till today, shall be excluded for the purpose of Section 14 of the Limitation Act. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC: List No.: 1 Sl No.: 14