- 1 - HC-KAR NC: 2025:KHC:41811-DB CCC No. 926 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF OCTOBER, 2025 PRESENT THE HON'BLE MRS. JUSTICE ANU SIVARAMAN AND THE HON'BLE MR. JUSTICE VIJAYKUMAR A. PATIL CIVIL CONTEMPT PETITION NO. 926 OF 2023 BETWEEN: M/S THINKHIGH SOLUTIONS PVT LTD (FORMERLY SWAFE BUSINESS PROCESS MANAGEMENT PVT LTD) D-1204, MANTRI GREENS, 1 SAMPIGE ROAD, MALLESHWARAM, BANGALORE- 560 003 REPRESENTED BY SHRI SHAILENDRA VASHISHT DIRECTOR …COMPLAINANT (BY SRI. PRAJWAL.J, ADVOCATE FOR SMT. LAKSHMI MENON.,ADVOCATE) AND: 1. DEPUTY COMMISSIONER THEME BASED AUDIT GROUP AUDIT-COMMISSIONERATE OFFICE OF THE COMMISSIONER OF CENTRAL TAX, 2ND FLOOR, BMTC, BANASHANKARI, BENGALURU- 560001. 2. JOINT COMMISSIONER, MEMBER, DC-1 SVLDRS, DESIGNATED COMMITTEE- SVLDRS, OFFICE OF THE COMMISSIONER OF CENTRAL TAX, BENGALURU SOUTH Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:41811-DB CCC No. 926 of 2023 COMMISSIONERATE, CR BUILDINGS, QUEENS ROAD, BENGALURU- 560001. …ACCUSED (BY SMT. MAMATHA SHETTY, AGA) THIS CCC IS FILED UNDER SECTIONS 11 AND 12 OF THE CONTEMPT OF COURTS ACT 1971 AND THE CONTEMPT OF COURT PROCEEDINGS RULES, 1987 READ WITH ARTICLE 215 AND 216 OF THE CONSTITUTION OF INDIA, BY THE COMPLAINANT, WHERE IN HE PRAYS THAT THE HONBLE COURT BE PLEASED TO INITIATE APPROPRIATE CONTEMPT PROCEEDINGS AGAINST THE ACCUSED UNDER SECTIONS 11 AND 12 OF THE CONTEMPT PF COURTS ACT, 1971 READ WITH ARTICLE 215 OF THE CONSTITUTION OF INDIA FOR DELIBERATE DISOBEDIENCE OF THE ORDER DATED 22.09.2022 PASSED BY THIS HONBLE COURT IN W.P.NO.12853/2020 (T-RES) (ANNEXURE-A) WITH A VIEW TO UPHOLD THE PRESTIGE, STATUS AND DIGNITY OF THIS HONBLE COURT., AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MRS. JUSTICE ANU SIVARAMAN and HON'BLE MR. JUSTICE VIJAYKUMAR A. PATIL ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE VIJAYKUMAR A. PATIL) The learned counsel for the complainant has filed a memo seeking leave of this Court to withdraw the petition. The memo reads thus: - 3 - HC-KAR NC: 2025:KHC:41811-DB CCC No. 926 of 2023 "1. The present contempt petition was filed in lieu of non-compliance of the Order dated 22.09.2022 in WP No. 12853/2020 [T-RES], passed by this Hon'ble Court in favour of the Petitioner therein/Complainant herein. 2. In the interim, the accused/ Respondent in the Writ Petition, preferred a Writ Appeal No. 1229/2022 against the Order dated 22.09.2022 in WP No. 12853/2020 [T- RES] before this Hon'ble Court. 3. The said Writ Appeal came to be disposed off once more in favor of the complainant herein and in terms of the directions in Order dated 17.12.2024 IN WA No. 1229/2022, the Respondent has undertaken to initiate steps to comply with the Order of the Learned Single Judge. 4. In view of the same, it is humbly submitted that the present contempt petition does not survive for consideration. 5. Thus, in light of the same, the Complainant seeks the kind leave of this Hon'ble Court to withdraw the present proceedings as not filed. In the event, that the Respondent/Accused does not comply with the directions in the Writ Appeal Order, then the Complainant herein may be reserved liberty to initiate proceedings afresh for continued disobedience. 6. Wherefore, in light of the above submissions, it is humbly prayed that the present contempt petition may be dismissed as not pressed by taking this Memo on record. Further, the Court may be passed to be please any other Order in the interest of justice." 2. The memo is placed on record. - 4 - HC-KAR NC: 2025:KHC:41811-DB CCC No. 926 of 2023 3. Accordingly, the petition is dismissed as withdrawn in terms of the memo. Sd/- (ANU SIVARAMAN) JUDGE Sd/- (VIJAYKUMAR A. PATIL) JUDGE HR List No.: 3 Sl No.: 17