- 1 - HC-KAR NC: 2026:KHC:31914 WP No. 33258 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 33258 OF 2024 (T-RES) BETWEEN: M/S EMPIRE INDUSTRIES LIMITED REGISTERED UNDER COMPANIES ACT OF 1956, HAVING ITS REGISTERED OFFICE AT 414, SENAPATI BAPAT MARG, LOWER PAREL (W) MUMBAI 400013 AND A BRANCH OFFICE AT FLAT NO. 101, NO. 1401 SHREE KEMPANNA RESIDENCY, 16TH MAIN ROAD, AECS LAYOUT A BLOCK, SINGASANDRA, HOSUR ROAD, BENGALURU 560068 REPRESENTED BY ITS BRANCH MANAGER, C. R. ASHOK, AGED ABOUT YEARS …PETITIONER (BY SRI. MOHAN MAIYA G L.,ADVOCATE) Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:31914 WP No. 33258 of 2024 AND: 1. THE UNION OF INDIA THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001 2. THE STATE OF KARNATAKA THROUGH THE ADDITIONAL CHIEF SECRETARY, DEPARTMENT OF FINANCE, GOVERNMENT OF KARNATAKA, HAVING ITS OFFICE AT ROOM NO. 255, VIDHANA SOUDHA, BENGALURU 560 001 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS 4), HAVING ITS OFFICE AT ROOM NO. 222, 'B' BLOCK, 2ND FLOOR, BMTC, TTMC, SHANTHINAGAR, BENGALURU 560 027 4. THE COMMISSIONER OF COMMERCIAL TAXES, (AUDIT), DIVISIONAL GST OFFICE - 04, - 3 - HC-KAR NC: 2026:KHC:31914 WP No. 33258 of 2024 HAVING HIS OFFICE AT VANIJYA THERIGE KARYALAYA -2 KORAMANGALA, BENGALURU 560047 5. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT) 4.5, DIVISIONAL GST OFFICE - 04, HAVING HIS OFFICE AT VANIJYA THERIGE KARYALAYA 2 KORAMANGALA, BENGALURU 560047 …RESPONDENTS (BY MS. PREETHA M., ADVOCATE FOR R1; SRI. BOPANNA BELLIAPPA, AGA FOR R2 TO R5) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AND SET ASIDE THE IMPUGNED ORDER-IN- APPEAL NO.ZD290824084325Z DATED 05.08.2024 VIDE ANNEXURE-A PASSED BY THE RESPONDENT NO.3 WITH CONSEQUENTIAL RELIEFS. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 4 - HC-KAR NC: 2026:KHC:31914 WP No. 33258 of 2024 CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The learned counsel for the petitioner has filed a memo which reads as under. "The Petitioner has filed the above writ petition seeking to set aside the impugned Order-in-appeal No.ZD290824084325Z dated 05.08.2024 vide Annexure-A passed by the Respondent No.3. The Petitioner is desirous of withdrawing the above writ petition with a liberty to file appeal. Wherefore this Hon'ble court may kindly dispose of the above writ petition as withdrawn with liberty to file appeal in the interest of justice and equity." The memo is accepted and the petition stands disposed of with liberty as sought for subject to all just exceptions. Sd/- (B M SHYAM PRASAD) JUDGE RB