- 1 - HC-KAR NC: 2026:KHC:16042 WP No. 8437 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 8437 OF 2026 (T-RES) BETWEEN: 1. M/S. R. R. SERVICES, NO.722, N.M.C RIGHT SIDE, 3RD CROSS, HOSAMANE, OLD TOWN, BHADRAVATHI, SHIVAMOGGA DISTRICT - 577 303. REPRESENTED BY ITS PROPRIETOR SHRI. ANIL KRISHNA PRASAD, AGED ABOUT 56 YEARS. …PETITIONER (BY SRI. RAJU H Y, ADVOCATE) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA, KALIDASA MARG, GANDHI NAGAR, BENGALURU - 560 009. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), MALNAD DIVISION, SUVARNA KARNATAKA, VANIJYA THERIGE BHAVANA, NEAR 60 FEET ROAD, GOPAL GOWDA LAYOUT, SHIVAMOGGA -577 205. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUIDT), SHRIDHARA KRUPA, SIDDARUDA NAGARA, Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:16042 WP No. 8437 of 2026 NEW BRIDGE ROAD, BHADRAVATHI, SHIVAMOGGA DISTRICT - 577 301. …RESPONDENTS (BY SRI. K. HEMAKUMAR, ADDITIONAL GOVERNMENT ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) SETTING ASIDE THE IMPUGNED ORDER DATED 28.05.2025 PASSED BY THE RESPONDENT NO.2 IN THE APPEAL NO. GST/AP-32/2023-24 (ANNEXURE-A) AND RESTORE THE APPEAL NO. GST/AP-32/2023-24 FILED BY THE PETITIONER AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER Learned counsel for the petitioner has filed a memo for withdrawal, which reads as hereunder: "The Petitioner respectively submits that being aggrieved by the impugned order dated 28.05.2025 passed by the Respondent No.2 dismissing the appeal No.GST/AP- - 3 - HC-KAR NC: 2026:KHC:16042 WP No. 8437 of 2026 32/2023-24 for "non-appearance" and consequent recovery proceedings initiated by the 3rd Respondent, the Petitioner has filed the above numbered writ petition. During the pendency of the above numbered writ petition, the 2nd Respondent vide Order dated 13.03.2026 restored the said appeal No.GST/AP-32/2023-24 and disposed of the said appeal, on merit. In view of the above, the above numbered writ petition become infructuous. It is therefore, the Petitioner respectfully prays that this Hon'ble Court may please to permit the Petitioner to withdraw the above numbered writ petition, in the interest justice." 2. In light of the same, the petition is dismissed as not pressed. Sd/- (S SUNIL DUTT YADAV) JUDGE SHS List No.: 1 Sl No.: 38