- 1 - HC-KAR NC: 2025:KHC:54087 WP No. 4214 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.4214 OF 2024 (T-RES) BETWEEN: M/S. H. K. INDUSTRIES KELTHAJI KANNYADI VILLAGE, PERMANU POST, BELTHANGADI, DAKSHINA KANNADA- 574214 TIN 29181108138 REPRESENTED BY ITS PROPRIETOR SRI. P. ISMAIL …PETITIONER (BY SMT. BHARGAVI S.K. FOR SRI. D.R. KAPAL GANTI, ADVOCATE) AND: 1. THE CHIEF SECRETARY GOVERNMENT OF KARNATAKA, VIDHANA SOUDHA, BENGALURU - 560 001. 2. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA BHAVAN, GANDHINAGAR, BENGALURU - 560009. 3. THE COMMERCIAL TAX OFFICER (AUDIT) BELTHANGADY, DAKSHINA KANNADA - 574214 …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP) Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:54087 WP No. 4214 of 2024 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH SEC 63(4) OF THE KARNATAKA VALUE ADDED TAX ACT IS OPPOSED TO THE PRINCIPLES OF NATURAL JUSTICE, DIRECT THE HONBLE KARNATAKA APPELLATE TRIBUNAL, BANGALORE TO DECIDE THE APPEAL FILED BY THE PETITIONER ON 29.03.2022 IN STA NO. 35/2022 FOR THE ASSESSMENT YEAR 2015-16 UNDER THE KVAT ACT ON MERITS OF THE CASE AND ETC. THIS PETITION, COMING ON FOR ORDERS, 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 above named submits before this Hon'ble High Court that, the Petitioner had filed Petition before this Hon'ble High Court, and the same is pending for consideration, During the pendency of the case the Appeal pending before the Hon'ble Karnataka Appellant Tribunal was dismissed in STA.35/2022, STA.36/2022, STA.37/2022 hence this petition has become infructuous, Therefore, under the above circumstances it is requested - 3 - HC-KAR NC: 2025:KHC:54087 WP No. 4214 of 2024 before this Hon'ble High Court to consider the above made submission and permit us to withdraw the above case in the interest of justice." The aforesaid memo is placed on record. Accordingly, the petition is disposed of as withdrawn. Sd/- (S.R.KRISHNA KUMAR) JUDGE NS CT:TSM List No.: 2 Sl No.: 49