- 1 - HC-KAR NC: 2025:KHC:32207 WP No. 24003 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 24003 OF 2025 (T-RES) BETWEEN: MRF LIMITED A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956. REGISTERED OFFICE AT NO. 114, GREAMS ROAD, CHENNAI 600 006. AND HAVING BRANCH OFFICE AT 2ND FLOOR, EMPIRE INFANTRY, NO. 29, INFANTRY ROAD, BANGALORE, 560 001. REPRESENTED BY ITS AUTHORISED REPRESENTATIVE OFFICE MANAGER …PETITIONER (BY SRI. M.V. SWAROOP, ADVOCATE) AND: 1. STATE OF KARNATAKA THROUGH MINISTRY OF FINANCE, 255, VIDHANA SOUDHA BANGALORE-560001 THROUGH ITS PRINCIPAL SECRETARY 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES AUDIT - 1.3, VAT DIVISION-01 3RD FLOOR, TTMC, BMTC BUILDING, YESHWANTHAPURA, BANGALORE- 560022 Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:32207 WP No. 24003 of 2025 3. DEPARTMENT OF COMMERCIAL TAXES COMMERCIAL TAX BUILDING, KALIDASA MARG, GANDHI NAGAR, VANIJYA THERIGEKARYALAYA, BENGALURU, KARNATAKA 560009 THROUGH ITS COMMISSIONER …RESPONDENTS (BY SMT JYOTI M. MARADI, HCGP ) THIS WRIT PETITION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA IS FILED PRAYING TO ISSUE A WRIT OF PROHIBITION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, PROHIBITING THE 2ND RESPONDENT FROM PASSING ANY ORDER IN THE PROCEEDING INITIATED VIDE NOTICE BEARING T.NO.218/2022-23 DATED 12.07.2022 ISSUED U/S 9(2) OF THE CENTRAL SALES TAX ACT, 1956 R/W S.69, 36 AND 72(2) OF THE KARNATAKA VALUE ADDED TAX ACT,. 2003, FOR THE FY 2015-2016 (ANNEXURE - A). THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER 1. The petitioner is before this Court seeking the following prayer- i. A writ of prohibition or an other appropriate writ, order or direction, prohibiting the 2nd respondent from passing any order in the proceeding initiated vide Notice bearing T.No.218/2022-23 dated - 3 - HC-KAR NC: 2025:KHC:32207 WP No. 24003 of 2025 12.07.2022 issued u/s. 9(2) of the Central Sales Tax Act, 1956 read with ss 69, 36 and 72(2) of the Karnataka Value Added Tax Act, 2003, for the FY 2015-16 (Annexure-A); ii. granting costs of the petition to the petitioner.” 2. The learned counsel appearing for the petitioner submits that the Revenue has dropped the proceedings against the petitioner. 3. In the light of the said dropping of the proceedings, this Writ Petition is rendered infructuous and is to be disposed, as having become infructuous, reserving liberty to the petitioner to knock at the doors of the appropriate Fora, in the event of need, in future. 4. With the aforesaid observations, the petition stands disposed of. SD/- (M.NAGAPRASANNA) JUDGE HNM List No.: 1 Sl No.: 185