- 1 - HC-KAR NC: 2026:KHC:34319 WP No. 18990 of 2026 C/W WP No. 19972 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 18990 OF 2026 (T-RES) C/W WRIT PETITION NO. 19972 OF 2026 (T-RES) IN WP NO. 18990/2026 BETWEEN: SRI VENKATASUBBAIAH C, SON OF SRI SUBBAIAH, AGED ABOUT 44 YEARS, PROPRIETOR OF M/S ROHINI METALS, AUTOMOBILE WORKSHOP OWNERS ASSOCIATION, SF NO. 866/1, ROHINI METALS, PALAKKAD MAIN ROAD, MARAPPALAM, OPP. TO SREE NARAYANA GURU POLYTECHNIC COLLEGE, AUTOMOBILE NAGAR, MADUKKARAI, COIMBATORE-641105 TAMILNADU …PETITIONER (BY SRI. SHREEHARI KUTSA, ADVOCATE) AND: 1. COMMERCIAL TAX OFFICER (VIGILANCE) - 17, BENGALURU, OFFICE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (VIGILANCE), 3RD FLOOR, VTK-2, KORAMANGALA BENGALURU - 560 047 Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:34319 WP No. 18990 of 2026 C/W WP No. 19972 of 2026 2. JOINT COMMISSIONER OF COMMERCIAL TAXES, VIGILANCE, BENGALURU 3RD FLOOR, VTK-2, KORAMANGALA BENGALURU - 560 047 3. COMMISSIONER OF COMMERCIAL TAXES, BENGALURU COMMERCIAL TAX BUILDING, VANIJYA THERIGE KARYALAYA, KALIDASA MARG, GANDHI NAGAR BENGALURU - 560 009. …RESPONDENTS (BY SRI. K HEMA KUMAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A. ISSUE A WRIT OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER, OR DIRECTION, DIRECTING RESPONDENT NO. 1 TO FORTHWITH RELEASE THE DETAINED GOODS AND CONVEYANCE NO. TN39BX7186 VIDE COMMUNICATION OF DETENTION DATED 18/06/2026 BEARING REF. NO. JCCT/VIG/CTO/VIG-17/GCE-13/2026-27 AN ENCLOSED AS ANNEXURE- L AND ETC., - 3 - HC-KAR NC: 2026:KHC:34319 WP No. 18990 of 2026 C/W WP No. 19972 of 2026 IN WP NO. 19972/2026 BETWEEN: 1. SRI VENKATASUBBAIAH C, SON OF SRI SUBBAIAH, AGED ABOUT 44 YEARS, PROPRIETOR OF M/S ROHINI METALS, AUTOMOBILE WORKSHOP OWNERS ASSOCIATION, SF NO. 866/1, ROHINI METALS, PALAKKAD MAIN ROAD, MARAPPALAM, OPP. TO SREE NARAYANA GURU POLYTECHNIC COLLEGE, AUTOMOBILE NAGAR, MADUKKARAI, COIMBATORE-641105 TAMILNADU 2. SRI KUMAR C, SON OF SRI CHINNASAMY .V, AGED ABOUT 49 YEARS, RESIDING AT NO. 25/3, ESWARAMOORTHY NAGAR, 5TH STREET, VELLIYANKADU, TIRUPUR - 641 604, TAMIL NADU ...PETITIONERS (BY SRI. SHREEHARI KUTSA, ADVOCATE) AND: 1. COMMERCIAL TAX OFFICER (VIGILANCE) - 17, BENGALURU, OFFICE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (VIGILANCE), 3RD FLOOR, VTK-2, KORAMANGALA BENGALURU - 560 047 2. JOINT COMMISSIONER OF COMMERCIAL TAXES, VIGILANCE, BENGALURU - 4 - HC-KAR NC: 2026:KHC:34319 WP No. 18990 of 2026 C/W WP No. 19972 of 2026 3RD FLOOR, VTK-2, KORAMANGALA BENGALURU - 560 047 3. COMMISSIONER OF COMMERCIAL TAXES, BENGALURU COMMERCIAL TAX BUILDING, VANIJYA THERIGE KARYALAYA, KALIDASA MARG, GANDHI NAGAR BENGALURU - 560 009. ...RESPONDENTS (BY SRI. K HEMA KUMAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A. QUASHING AND SETTING ASIDE THE NOTICE IN FORM GST MOV-10 DATED 24/06/2026 BEARING NO. JCCT/VIG/CTO/VIG-17/GCE-13/2026-27 ISSUED BY RESPONDENT NO. 1 UNDER SECTION 130 OF THE KGST/CGST ACT, 2017 R.W.S. 20 OF THE IGST ACT, 2017, R.W.S. 11 OF THE GST (COMPENSATION TO STATES) ACT, 2017 AND ENCLOSED AS ANNEXURE S. AND ETC., THESE WRIT PETITIONS, COMING ON FOR PRELIMINARY HEARING - B GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 5 - HC-KAR NC: 2026:KHC:34319 WP No. 18990 of 2026 C/W WP No. 19972 of 2026 CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER Sri Shreehari K, the learned counsel for the petitioners, has filed a memo enclosing the proceedings dated 06.07.2026 stating thus: “1. The petitioner humbly submits that pursuant to the issuance of MOV-10 [Annexure S in WP 19972/2026] proposing both the confiscation of goods & conveyance, and levy of both fine and penalty, the petitioner filed the present WP challenging the same. It is submitted that on 06.07.2026 the learned respondent No.1 has given a communication stating that the transaction in question is genuine and called upon the petitioner to withdraw the writ petitions listed today before this Hon’ble Court today. The Respondent No.1 has also released the vehicle yesterday and issued the GST MOV-05 which is enclosed herewith. 2. The petitioner humbly submits that he does not seek to pursue the writ petitions. It is therefore prayed to dispose the writ petition.” - 6 - HC-KAR NC: 2026:KHC:34319 WP No. 18990 of 2026 C/W WP No. 19972 of 2026 In view of the afore, the petitions stand disposed of. Sd/- (B M SHYAM PRASAD) JUDGE AN/-