- 1 - HC-KAR NC: 2026:KHC:19412 WP No. 4129 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 4129 OF 2026 (T-RES) BETWEEN: 1. M/S NEXUS IT WORLD A PARTNERSHIP FIRM, REPRESENTED BY ITS MANAGING PARTNER SRI CHETAN KUMAR AGED ABOUT 32 YEARS, S/O JAVARA RAM HAVING ITS PLACE OF BUSINESS AT NO.102, NO.6/2, LUCIYA CITY CENTRE, 1ST FLOOR, OTC ROAD, DHARMARAYASWAMY TEMPLE STREET, NEXT TO SHARDA TALKIES, BENGALURU - 560 002 … PETITIONER (BY SRI. SHREYAS N., ADVOCATE FOR SRI ARUN KUMAR S., ADVOCATE) AND: 1. THE STATE OF KARNATAKA THROUGH THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU - 560 001 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-3.11, Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:19412 WP No. 4129 of 2026 DGSTO-03, ROOM NO.217, 2ND FLOOR TTMC, B BLOCK, BMTC BUILDING, SHANTHI NAGAR, BENGALURU - 560 027 … RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE IMPUGNED ADJUDICATION ORDER AT ANNEXURE-A DATED 08.10.2025 IN FORM GST DRC-07 PASSED BY R-2 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 Sri Shreyas, learned counsel for the petitioner has filed the memo has filed a memo seeking to withdraw the petition. 2. The memo reads as follows:- "The undersigned counsel seeking the leave of this Hon'ble court to withdraw the present writ petition with a liberty to file the two new petitions for different financial year and adjudication orders in the interest of justice and equity." - 3 - HC-KAR NC: 2026:KHC:19412 WP No. 4129 of 2026 3. In light of the memo filed and submission made, the petition is dismissed and liberty as prayed for in the memo is reserved. Sd/- (S SUNIL DUTT YADAV) JUDGE VGR