- 1 - HC-KAR CNR: KAHC010620492023 NC: 2026:KHC:36826 WP No. 26584 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 26584 OF 2023 (T-RES) BETWEEN: M/S CALCUTTA TUBE CENTRE PARTNERSHIP FIRM UNDER THE INDIAN PARTNERSHIP ACT, 1932 REPRESENTED BY ITS PARTNER SRI VISHAL AGARWAL S/O SRI SAWARMAL AGARWAL AGED ABOUT 46 YEARS NO.28, 4TH CROSS LALBAGH ROAD K S GARDEN, BANGALORE-560027. …PETITIONER (BY SRI. VENKATESH. G.,ADVOCATE) AND: 1. THE COMMERCIAL TAX OFFICER (GM), (MZ-1) MYSURU OFFICE OF THE JOINT COMMISSIONER (ENFORCEMENT) SESHADRI BHAVAN DEWANS ROAD MYSORE-570024. Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010620492023 NC: 2026:KHC:36826 WP No. 26584 of 2023 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES(APPEALS) MYSORE DIVISION SESHADRI BHAVAN DEWANS ROAD MYSORE-570024. …RESPONDENTS (BY SRI.K. HEMA KUMAR., AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED APPELLATE ORDER DATED 20.06.2023 PASSED U/S 107(11) OF THE KARNATAKA GST ACT, 2017 BY THE R2 BEARING APPEAL NO.GST/AP/01/2023-24 IN ANNEXURE-A; QUASH THE IMPUGNED ORDER DATED 04.02.2023 PASSED BY R1 U/S 129(3) OF THE CENTRAL GST ACT, 2017 AND CENTRAL GST ACT, 1027/U/S 20 OF THE INTEGRATED GST ACT, 2017 IN FORM GST MOV-09 BEARING ORDER NO.CTO/GM/MZ-1/NO.66/2022-2023 COPY OF THE ORDER DATED 04.02.2023 IN ANNEXURE-B; DIRECT THE R1 TO REFUND THE PENALTY OF RS.2,69,310/- (UNDER CGST ACT-RS.1,34,655/- AND UNDER SGST ACT RS.1,34,655/- PAID BY THE PETITIONER AS EVIDENCE BY THE FORM GST DRC-03 DATED 05.02.2023 BEARING ARN.AD2902230025621 IN ANNEXURE-C ALONG WITH INTEREST IN ACCORDANCE WITH LAW. - 3 - HC-KAR CNR: KAHC010620492023 NC: 2026:KHC:36826 WP No. 26584 of 2023 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The learned counsel for the petitioner has filed a memo seeking leave to withdraw the petition with liberty to the petitioner to approach the newly constituted appellate Tribunal. The Memo reads as under: " The advocate for the petitioner humbly submits before this Hon'ble Court that he is under instruction from the above-named petitioner to submit as follows: 1. That the present writ petition was filed challenging, inter alia, the appellate order passed by Respondent No. 1, under section 107 of Karnataka Goods and Services Tax Act, 2017. 2. It is submitted that, on the date of institution of the present writ petition, though Sections 109 and 112 of the Central Goods - 4 - HC-KAR CNR: KAHC010620492023 NC: 2026:KHC:36826 WP No. 26584 of 2023 and Services Tax Act, 2017 provided for a statutory appeal before the Goods and Services Tax Appellate Tribunal, the said Tribunal had not been constituted and was not functional. In the absence of an efficacious statutory remedy, the Petitioner was constrained to invoke the extraordinary jurisdiction of this Hon'ble Court under Article 226 and 227 of the Constitution of India by filling the present petition. Recently, the Goods and Services Tax Appellate Tribunal has been constituted and shall be functional soon. In view of the availability of the statutory appellate forum, the Petitioner seeks to avail the statutory remedy before the Hon'ble Goods and Services Tax Appellate Tribunal against the impugned appellate order. 4. In these circumstances, the Petitioner seeks leave of this Hon'ble Court to withdraw the present writ petition with liberty to avail the statutory remedy before the Goods and Services Tax Appellate Tribunal, in accordance with law. It is further prayed that this Hon'ble Court may be pleased to keep - 5 - HC-KAR CNR: KAHC010620492023 NC: 2026:KHC:36826 WP No. 26584 of 2023 open all the rights and contentions of the Petitioner on merits." The memo is taken on record, and the petition stands disposed of as withdrawn with liberty as sought for. Sd/- (B M SHYAM PRASAD) JUDGE SA Ct:sr