- 1 - HC-KAR NC: 2026:KHC:33402 WP No. 9998 of 2020 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 9998 OF 2020 (T-RES) BETWEEN: M/S KHWAJA ENTERPRISES HAVING ITS REGD. OFFICE AT NO.74, 7TH MAIN, NEAR NEW CAMEL SCHOOL, BYRAVESHWARA IND. ESTATE, VISHWANEEDAM POST HEGGNAHALLI, BENGALURU 560 091. REPRESENTED BY TIS PROPRIETOR, MR. HANEEF MOHAMMAD. …PETITIONER (BY SRI. K.G.RAGHAVAN, SENIOR COUNSEL APPEARING FOR M/S. KAMATH & KAMATH, ADVOCATES) AND: 1. UNION OF INDIA REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, HAVING ITS OFFICE AT CENTRAL SECRETARIAT, NORTH BLOCK, NEW DELHI 110 001. 2. STATE OF KARNATAKA REPRESENTED BY UNDER SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURUR 560 001. 3. THE ADDITINAL COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), SOUTH ZONE, VTK-2, B BLOCK, 80 FT ROAD, RAJENDRANAGAR KORAMAANGALA, BENGALURUR 560 047. Digitally signed by SWETA KULKARNI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:33402 WP No. 9998 of 2020 4. THE OFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-080, KIADB BUILDING, PEENYA INDUSTRIAL AREA, 2ND STAGE, BENGALURU-560 091. …RESPONDENTS (BY SRI. B.S. VENKATA NARAYANA, ADVOCATE FOR R-1 SRI. HEMA KUMAR, AGA FOR R-2 SRI. UNNI KRISHNAN M, ADVOCATE FOR R-3 & R-4) THIS W.P. FILED IS UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO STRIKE DOWN RULE 86A OF THE CENTRAL GOODS AND SERVICE TAX RULES 2017 AND KARNATAKA GOODS AND SERVICE TAX RULES 2017 KGST RULES INSERTED BY THE CENTRAL GOVERNMENT AND KARNATAKA STATE GOVERNMENT VIDE NOTIFICATION NO.75/2019 CENTRAL TAX DTD.26.12.2019 AND NOTIFICATION DTD.21.1.2020 RESPECTIVELY AS PER ANENXURE-A1 AND A2 TO BE UNCONSTITUTIONAL AND ULTRA VIRES THE CENTRAL GOODS AND SERVICE TAX ACT 2017 AND KARNATAKA GOODS AND SERVICE TAX ACT 2017 AND THE CONSTITUTION OF INDIAQUASH THE IMPUGNED ENDORSEMENT DTD.20.2.2020 AND THE IMPUGNED PROCEEDINGS UNDER RULE 86A OF THE KGST RULES REFERRED THEREUNDER BY THE R-3 AS PER ANNEXURE-A AND DIRECT THE R-3 TO UNBLOCK THE INPUT TAX CREDIT AVAILABLE IN THE PETITIONERS ELECTRONIC CREDIT LEDGER & ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2026:KHC:33402 WP No. 9998 of 2020 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER Learned counsel for the petitioner has filed a memo for withdrawal of the petition. 2. The said memo is placed on record. Accordingly, the petition is dismissed as withdrawn. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.