- 1 - HC-KAR NC: 2025:KHC:41057 WP No. 9514 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 9514 OF 2024 (T-RES) BETWEEN: M/S ACERO NUTECH STRUCTURALS PRIVATE LIMITED, SY NO.92, CHANNAKAL VILLAGE, MASTHI ROAD, MALUR, KOLAR-563 130. GSTIN: 29AAMCA149M1ZZ, REP. BY ITS DIRECTOR, PVT LTD., COMPANY INCORPORATED UNDER COMPANIES ACT 1956. …PETITIONER (BY SRI NAGENDRA NAIK R, ADVOCATE) AND: 1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS)-4, TTMC B BLOCK, BMTC BUILDING 2ND FLOOR, SHANTHINAGAR, BANGALORE-560 027, 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, 44PF+ PQP, ANTHARAGANGE MAIN ROAD, KUVEMPU NAGAR, KOLAR, KARNATAKA-563101 …RESPONDENTS (BY SMT. JYOTI M MARADI, HCGP FOR R-1 & R-2) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO A) QUASH THE ORDER DATED 31/10/2023 BEARING NO. T. NO-814/2023-24 PASSED BY R-1 UNDER SECTION 107(11) OF KARNATAKA GOODS AND SERVICES TAX ACT 2017 AND CGST ACT 2017 AS PER ANNEXURE-A ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by NANDINI R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:41057 WP No. 9514 of 2024 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER 1. Learned counsel for the petitioner has filed a memo dated 15.10.2025 stating that the respondents have already refunded the excess tax collected (ITC) and therefore, the petition becomes infructuous. 2. The said memo is placed on record. 3. Accordingly, the writ petition is dismissed as having become infructuous. Sd/- (S.R.KRISHNA KUMAR) JUDGE tsn* List No.: 2 Sl No.: 19