- 1 - HC-KAR NC: 2025:KHC-D:13739 WP No. 106659 of 2025 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 13TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 106659 OF 2025 (T-RES) BETWEEN: M/S. ALI’S SALOON AND SPA CTS NO 4832, CIVIL HOSPITAL ROAD, BELAGAVI – 590 010, REPRESENTED BY ITS PROPRIETOR, DILDAR ALI S/O YAMEEN ALVI, GSTIN 29AUPPA0870P1ZZ. …PETITIONER (BY SRI. PUNEET I. BADIGER, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 3, BELAGAVI, OFFICE AT SUMOULYA SOUDHA, 3RD FLOOR CLUB ROAD, BELAGAVI – 590 001. 2. THE COMMISSIONER OF COMMERCIALTAXES, VANIJYA THERIGE KARYALAYA, GANDHINAGAR, BENGALURU 560 009. 3. THE STATE OF KARNATAKA, REPRESENTED BY ITS FINANCE SECRETARY, MINISTRY OF FINANCE, DEPARTMENTOF REVENUE, BENGALURU – 580 001. 4. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENF-01). NORTH ZONE, SUMOULY SOUDHA, 3RD FLOOR, CLUB ROAD, BELAGAVI – 590 001. …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT OF CERTIORARI QUASHING THE IMPUGNED ORDER DATED 21/06/2024 Digitally signed by RAKESH S HARIHAR Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:13739 WP No. 106659 of 2025 IN FORM DRC-01 IN NO. VATESAAA/JAARI-1/BELAGAVI-2024-25/B- PASSED BY THE RESPONDENT NO. 4 U/S. 74 OF THE ACT VIDE ANNEXURE-A, AND CONSEQUENTLY THE CONFIRMATION ORDER DATED 30/12/2024 IN NO. ACCT/AUDIT-3/2024-25/GST-/B-, PASSED U/S 74 OF THE ACT, BY RESPONDENT NO. 1 VIDE ANNEXURE-C, AND CONSEQUENTLY ALLOW THE PETITION IN THE INTEREST OF JUSTICE AND EQUITY AND ETC., THIS WRIT PETITION, COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) In terms of the memo filed by the learned counsel for the petitioner, the petition has been rendered infructuous. Accordingly, the petition is dismissed as having been rendered infructuous. Sd/- (M.NAGAPRASANNA) JUDGE RHR/CT-ASC List No.: 1 Sl No.: 27