- 1 - HC-KAR NC: 2026:KHC:25453 WP No. 992 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 992 OF 2024 (LB-TAX) BETWEEN: 1. M/S SHELL INDIA MARKETS PVT.LTD., REPRESENTED BY ITS AUTHORIZED SIGNATORY, MS. CHANDRAMOULI, EMPLOYEE OF THE COMPANY/ PROJECT MANAGER HAVING OFFICE AT PLOT NO.7, BENGALURU HARDWARE PARK, KIADB INDUSTRIAL PARK, MAHADEVA KODIGEHALLI, BENGALURU-562149. 2. M/S H M ENTERPRISES SOLE PROPRIETORSHIP CONCERN REPRESENTED BY ITS PROPRIETOR, MR. PURUSHOTHAM REDDY H .R. HAVING OFFICE AT NO KHATA NO 30/1, SY NO 20/1A, SHELL PETROL BUNK, DR, VISHNUVARDHAN ROAD, KENGERI HOBLI, GANAKALLU VILLAGE, BANGALORE - 560061 …PETITIONERS (BY SRI. NITIN RAMESH., ADVOCATE) Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:25453 WP No. 992 of 2024 AND: 1. BRUHAT BENGALURU MAHANAGARA PALIKE REPRESENTED BY ITS CHIEF COMMISSIONER, N R SQUARE, BENGALURU - 560002 2. THE ASSISTANT REVENUE OFFICER BRUHAT BENGALURU MAHANAGARA PALIKE, BANASHANKARI SUB DIVISION, SOUTH ZONE, CHENNAMMANAKERE ACHHUKATTU, BANASHANKARI BENGALURU - 560050 …RESPONDENTS (BY SRI. PRASHANTH S H., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE SHOW-CAUSE NOTICE DATED 15/02/2023 ISSUED BY THE R2 BEARING NO. ARO(KGR)/W-198/PR-409/2020-21 AND SHOW- CAUSE NOTICE DATED 25/07/2023 BEARING NO. ARO(KGR)/W-198/PR-436/2020-21, ARO(KGR)/W- 198/PR-437/2020-21, ARO(KGR)/W-198/PR- 438/2020-21 AND ARO(KGR)/W-198/PR-439/2020- 21 AT ANNEXURE-J, J1, J2, J3 AND J4; QUASH THE RE-ASSESSMENT ORDER DATED 06/07/2023 ISSUED BY THE R2 BEARING NO. ARO(KGR)/W- 198/PR-236/2020-21 AND RE-ASSESSMENT ORDERS DATED 25/07/2023 BEARING NO. ARO(KGR)/W-198/PR-287/2020-21, ARO(KGR)/W- 198/PR-288/2020-21, ARO(KGR)/W-198/PR- 289/2020-21 AND ARO(KGR)/W-198/PR-290/2020- 21 AT ANNEXURE-K, K1, K2, K3 AND K4. - 3 - HC-KAR NC: 2026:KHC:25453 WP No. 992 of 2024 THIS PETITION, COMING ON FOR PRELIMINARY HEARING B GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The learned counsel for the petitioners files a memo which reads as under. "The undersigned counsel for the petitioner states that the petitioner availed of the OTS scheme of the Respondent and has settled the matter. Hence the writ petition has become infructuous." The memo is accepted and the petition stands disposed of accordingly. Sd/- (B M SHYAM PRASAD) JUDGE RB