- 1 - HC-KAR NC: 2026:KHC:8662-DB WA No. 2039 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF FEBRUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT APPEAL No. 2039 OF 2025 (T-RES) BETWEEN: 1. SREEKRISHNA TRADERS, GROUND FLOOR, 92/1, MOOKUPPE CIRCLE, MAIN ROAD, THAGARTHI SUB POST OFFICE, THYGARTHI, SHIVAMOGGA, KARNATAKA REPRESENTED THROUGH ITS PROPRIETOR, MR. MANJUNATH NAYAK, S/O MOHANDAS NAYAK, AGED ABOUT 55 YEARS, R/AT SHEDIVAKU HOUSE, KOIPADY, KASARGOD, KERALA-671321 …APPELLANT (BY SRI SAMEER GUPTA, ADVOCATE) AND: 1. STATE OF KARNATAKA, THROUGH PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, VIDHANA SOUDHA, BANGALORE 560001. Digitally signed by VINUTHA B S Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:8662-DB WA No. 2039 of 2025 2. COMMISSIONER OF COMMERCIAL TAXES, KARNATAKA STATE GOODS AND SERVICES TAX VANIJYA THERIGE KARYALAYA, KALIDASA ROAD, GROUND FLOOR, GANDHI NAGAR, BANGALORE-560009. 3. JOINT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), 2ND STAGE, 6TH CROSS, RAGHAVENDRA COLONY, ANANTHAPURA ROAD, BALLARI 583101. 4. COMMERCIAL TAX OFFICER (ENFORCEMENT)-03, DAVANAGERE, VANIJYA THERIGE BHAVANA, A BLOCK DEVARAJ ARAS LAYOUT, DAVANGERE- 577006. …RESPONDENTS (BY SRI ADITYA VIKRAM BHAT, AGA) THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE INTERIM ORDER DATED 13/11/2025 PASSED BY THE HON'BLE COURT IN WP No.33220/2025 AND RELEASE THE GOODS AND VEHICLE PROVISIONALLY, SUBJECT TO SUCH REASONABLE CONDITIONS. THIS APPEAL, COMING ON FOR ORDERS THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE K. V. ARAVIND - 3 - HC-KAR NC: 2026:KHC:8662-DB WA No. 2039 of 2025 ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT) Learned counsel for the appellant has filed a memo dated 06.02.2026 seeking leave to withdraw the writ appeal as the appellant wishes to avail the remedy of modification of the interim order passed by the learned Single Judge. 2. The said memo is placed on record. 3. Writ appeal is dismissed as withdrawn with liberty as prayed for. Sd/- (S.G.PANDIT) JUDGE Sd/- (K. V. ARAVIND) JUDGE VBS List No.: 2 Sl No.: 1