- 1 - HC-KAR CNR: KAHC010559462023 NC: 2026:KHC:36825 WP No. 23976 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. 23976 OF 2023 (T-RES) BETWEEN: M/S M SHIVASHANKAR REPRESENTED BY ITS PROPRIETOR SRI M SHIVASHANKAR, SON OF SRI MAYANNA AGED ABOUT 48 YEARS 3/5, SELLER PORTION, 10TH MAIN ROAD, BSK 1ST STAGE HANUMANTHANAGAR BENGALURU - 560050. …PETITIONER (BY SRI. VENKATESH. G.,ADVOCATE) AND: 1. THE JOINT COMMISIONER OF COMMERCIAL TAXES (APPEALS )-3, BMTC BUILDING SHANTHI NAGAR BENGALURU - 560027. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 3.1 DGSTO - 3, Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010559462023 NC: 2026:KHC:36825 WP No. 23976 of 2023 BMTC BUILDING, SHANTHI NAGAR BENGALURU - 560027. …RESPONDENTS (BY SRI.K HEMA KUMAR., AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER DATED 31.05.2023 PASSED U/S 107(11) OF THE KARNATAKA GOODS AND SERVICES ACT 2017 AND THE CENTRAL GOODS AND SERVICES ACT 2017 BEARING GST AP 89/2022-23 BY R-1 FOR THE PERIOD FROM JULY 2017 TO MARCH 2018 IN SO FAR AS IT IS AGAINST THE PETITIONER IN ANNX-A; QUASHING THE CONSEQUENTIAL PROCEEDINGS AS PER APPEAL ORDER DATED 28.06.2023 BEARING PROCEEDINGS NO. 01 PASSED BY THE R-2 IN ANNX-B1SETTING ASIDE THE DEMAND OF TAX INTEREST PENALTY AND OTHER AMOUNT TOTALING TO RS. 27,23,986 AS PER THE SUMMARY OF THE ORDER IN FORM GST DRC -07 (REVISED) DATED 16.10.2023 BEARING NIL ISSUED BY THE R-2 IN ANNX- B. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD - 3 - HC-KAR CNR: KAHC010559462023 NC: 2026:KHC:36825 WP No. 23976 of 2023 ORAL ORDER The petitioner is aggrieved by the Order-in- Appeal under Section 107 (11) of the Karnataka Goods and Services Tax Act/Central Goods and Services Tax Act, 2017 [for short, ‘the Act’] and has now filed a memo seeking leave to withdraw the petition and present an appeal with newly constituted appellate Tribunal with a request for continuation of the interim order against precipitation for a period of four [4] weeks. The request is accepted. The petition stands disposed of as withdrawn with liberty to the petitioner to avail appellate remedy under Section 112 of the Act continuing the interim order against precipitation for a period of four [4] weeks. Sd/- (B M SHYAM PRASAD) JUDGE SA Ct:sr