- 1 - HC-KAR NC: 2025:KHC:53305 WP No. 20119 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 20119 OF 2021 (T-RES) BETWEEN: M/S M. S. RETAIL PRIVATE LIMITED NO.21, KUMARA KRUPA ROAD, MADHAVANAGAR, BANGLAORE – 560 001 (REPRESENTED BY ITS DIRECTOR MR. ANIL K. MEHRA S/O KRANTI MOHAN MEHRA, AGED ABOUT 61 YEARS …PETITIONER (BY SRI. BOLLAJU VENUGOPAL, ADVOCATE) AND: 1. THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI – 110 011 2. MINISTRY OF FINANCE GOVERNMENT OF INDIA REP. BY ITS SECRETARY MF (DR) NEW DELHI – 110 011 3. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LVO-020, BANGALORE DVO-1, NO.1, C. K. JAFFER SHARIEF ROAD, VASANTH NAGAR BANGALORE – 560 001 4. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES OFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-20, NO.19/3, 2ND FLOOR, CUNNINGHAM ROAD, BANGALORE – 560 052 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:53305 WP No. 20119 of 2021 5. ADDITIONAL / JOINT COMMISSIONER OF CENTRAL TAX NORTH COMMISSIONERATE, NO.59, HMT BHAVAN, GANGANAGAR, BANGALORE – 560 037 6. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-1 ROOM NO.218, 2ND FLOOR, BMTC / TTMC ‘B’ BLOCK, SHANTHINAGAR, BANGALORE – 560 027 …RESPONDENTS (BY SRI. JEEVAN NEERALGI, ADVOCATE FOR R1, R2 AND R5; SRI. MANJUNATH K., HCGP FOR R3, R4 & R6) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 31.08.2021 PASSED BY RESPONDENT NO.6 IN GST AP.37/2021-22 AT ANNX-U AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, 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 leave of this Court to withdraw the petition, which reads as under: “The petitioner most respectfully submits that 1. That the above petition is before this Hon’ble Court. 2. As the company has closed the business, the question of restoration of registration under the GST would not arise. It is therefore, the petitioner may be allowed to withdraw the petition with the liberty to agitate the issue.” - 3 - HC-KAR NC: 2025:KHC:53305 WP No. 20119 of 2021 The aforesaid memo is taken on record. Accordingly, the petition is dismissed as withdrawn. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 56