- 1 - HC-KAR NC: 2026:KHC:18030 WP No. 34630 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 34630 OF 2025 (T-RES) BETWEEN: 1. SRI. A S SAMPATH KUMAR S/O. N.SRINIVASAPPA, CONTRACTOR, AGED ABOUT 40 YOUNG NO.36, AREHALLI VILLAGE, NELAVAGILU POST, HOSAKOTE TALUK, BENGALURU RURAL - 562 122 GSTN: 29APPPK1650N1ZA EMAIL: ASSAMPATH.KUMAR@GMAIL.COM FY 2021-22 … PETITIONER (BY SRI. BABU., ADVOCATE) AND: 1. GOVERNMENT OF KARNATAKA COMMERCIAL TAXES DEPARTMENT GOODS AND SERVICES TAX (GST) OFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-5, 10 VANIJYA THERIGE KARYALAYA-2, A-BLOCK, ROOM NO.7, 4TH FLOOR, KORAMANGALA, BANGALORE-560 047. REP. BY ASSESSING OFFICER Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:18030 WP No. 34630 of 2025 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAX OFFICER, LOCAL GOODS AND SERVICE TAX OFFICE, NO.58, 2ND FLOOR, H.A.L. 2ND STAGE, DEFENCE COLONY, 100 FT.ROAD, INDIRANAGAR, BANGALORE-560 038. REP. BY ASSESSING OFFICER … RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO (I) ISSUE WRIT OF CERTIORARI OR IN THE LIKE NATURE OF CERTIORARI QUASHING THE IMPUGNED NOTICE TO A THIRD PERSON UNDER SECTION 79(1)(C) OF THE GST ACT, 2017 NO.ACCT (AUDIT) 5, 10/ADJ/8, 74/15/2025-26 DATED 12.06.2025 ORDER/NOTICE ISSUED BY THE RESPONDENT NO.1 AND SHOW CAUSE NOTICE BEARING NO.ACCT/LGSTO-38/DRC 01/2024-25 DATED 16.11.2024 ISSUED BY THE RESPONDENT NO.2 BEARING NO.ACCT/LGSTO-38/DRC 01/2024-25 DATED 16.11.2024 ANNEXURE-B AND ADJUDICATION PROCEEDINGS U/S 74 OF THE CGST/SGST ACT 2017 AS PER THE ASSIGNMENT JCCT(A)/DGSTO-5/ JDN/993/2023-24 DATED 27.09.2023 INTIMATION ISSUED BY THE JOINT COMMISSONER OF COMMERCIAL TAXES (A) DGSTO-(05) BANGALORE FOR THE F.Y.2018-19 AND ON THE BASIS OF NOTICE ISSUED BY THE RESPONDENT NO.2 AND ETC. THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV - 3 - HC-KAR NC: 2026:KHC:18030 WP No. 34630 of 2025 ORAL ORDER Learned counsel for the petitioner has filed a memo seeking to withdraw the petition. 2. The memo is taken on record. It reads as follows:- "The Counsel for the Petitioner submits that due to inadvertent mistake of the earlier Counsel, only recovery notice issued to third person has been challenged instead of challenging the adjudication orders and it is causing lot of inconvenience either to amend the writ petition or to comply with the office objections and it is becoming very difficult to proceed with the matter. Therefore, the Petitioner is willing to file a fresh writ petition challenging the show cause notices, consequent adjudication orders and recovery notice issued for recovery of interest and penalty for the tax period 2017-18 to 2019-20 and hence, filing this memo seeking crave of this Hon'ble Court to permit him to withdraw the above writ petition reserving liberty to file a fresh writ petition. In view of the above, it is respectfully prayed that the Hon'ble Court be pleased to dismiss the above writ petition as withdraw reserving liberty to the Petitioner to file a fresh writ petition in the interest of justice." - 4 - HC-KAR NC: 2026:KHC:18030 WP No. 34630 of 2025 3. In light of the memo filed and submission made, the petition is dismissed and liberty to file a fresh writ petition as sought for is reserved. SD/- (S SUNIL DUTT YADAV) JUDGE VGR