- 1 - HC-KAR NC: 2026:KHC:31614 WP No. 3935 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 3935 OF 2026 (T-RES) BETWEEN: SMT NISARGA M GOWDA W/O HEMANTH KUMAR R AGED ABOUT 33 YEARS PROPRIEOTR M/S FILTER CAFE NO. 134, 2ND FLOOR THE NEW BANGALORE CLUB JANATHA COLONY NEAR KENCHAKUPPE GATE BM ROAD BIDADI RAMANAGAR TALUK -562109. …PETITIONER (BY SRI. G.B. ESHWARAPPA., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-2.6 DGSTO-2, COMMERCIAL TAXES DEPARTNEMT GOVERNMENT OF KARNATAKA BENGALURU -560098. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-2 Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:31614 WP No. 3935 of 2026 SHANTHINAGAR BENGALURU -560027. 3. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF COMMERCIAL TAXES VANI VILAS ROAD BENGALURU -560001. …RESPONDENTS (BY SRI.K. HEMA KUMAR., AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) ISSUE A WRIT OF CERTIORARI QUASHING THE ENDORSEMENT NO. ACCT (AUDIT) 206/DGSTO- 2/2025.26 T.NO.566 DATED 23.01.2026, ANNEXURE D, ISSUED BY RESPONDENT NO.1; B) ISSUE A WRIT OF MANDAMUS RESTRAINING THE RESPONDENTS FROM INITIATING COERCIVE RECOVERY PROCEEDINGS UNDER SECTIONS 78 AND 79 OF THE KGST ACT DURING THE STATUTORY PERIOD AVAILABLE FOR FILING SECOND APPEAL; C) DECLARE THAT INITIATION OF RECOVERY PROCEEDINGS DURING THE STATUTORY APPEAL PERIOD IS ILLEGAL, ARBITRARY AND UNCONSTITUTIONAL. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2026:KHC:31614 WP No. 3935 of 2026 CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The learned counsel for the petitioner files a memo seeking leave to withdraw the petition. The memo is placed on record and the petition is dismissed as withdrawn. SD/- (B M SHYAM PRASAD) JUDGE NV