- 1 - HC-KAR CNR: KAHC010225822023 NC: 2026:KHC:39416 WP No. 9440 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 9440 OF 2023 (T-RES) BETWEEN: M/S VALUECART PRIVATE LIMITED THE COMPANY REGISTERED UNDER COMPANIES ACT OF 1956 NO.1/1, 2nd FLOOR, VINAYAKA TOWER 1st CROSS, GANDHINAGAR BENGALURU 560009. REPRESENTED BY ITS DIRECTOR MR. SONAL R SHAH D/O MR. RAMESH KUMAR SHAH, AGED ABOUT 37 YEARS, …PETITIONER (BY SRI. P B HARISH.,ADVOCATE) AND: THE COMMERCIAL TAX OFFICER (ENF) -05, SOUTH ZONE, 1st FLOOR , B BLOCK, VTK BUILDING, KORAMANGALA BENGLAURU 560 047. …RESPONDENT (BY SRI.K. HEMA KUMAR., AGA) Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010225822023 NC: 2026:KHC:39416 WP No. 9440 of 2023 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SETTING ASIDE THE IMPUGNED ORDER NO. GST AP NO.44/2022-23 DATED 06.03.2023 ATTACHED HEREWITH AS ANNEXURE APASSED BY THE JOINT COMMISSIONER OF COMMERCIAL TAXES, APPEALS-I SHANTINAGAR BENGALURU AND ALSO SET ASIDE THE IMPUGNED ORDER NO. ADCOM(ENF) SZ/CTO-5/DTN- 36/2021-22 ORDER DATED 17.04.2022 VIDE (ANNX-B) PASSED BY THE RESPONDENT. 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 Sri G L Mohan Maiya, the learned counsel for the petitioner, has filed a memo seeking withdrawal of the writ petition which reads as under: ‘1. The petitioner has filed the above writ petition seeking writ of certiorari or a writ in the nature of certiorari or any other writ, order or direction to set aside the impugned order No.GST.AP. No.44/2022-23 dated 06.03.2023 attached vide ANNEXURE-A passed by the respondent and also set aside the impugned - 3 - HC-KAR CNR: KAHC010225822023 NC: 2026:KHC:39416 WP No. 9440 of 2023 order No.Adcom[Enf]SZ/CTO-5/DTN-36/2021- 22 order dated 17.04.2022 vide ANNEXURE-B passed by the Respondent. 2. At present, the petitioner has preferred an appeal before the GSTAT Tribunal challenging the aforesaid impugned order and therefore intends to withdraw the present writ petition. WHEREFORE, for the aforesaid reasons the petitioner prays that this Hon’ble Court may be pleased to dismiss the above writ petition as withdrawn in the interest of justice and equity.” The memo is accepted, and the writ petition stands dismissed as withdrawn. Sd/- (B M SHYAM PRASAD) JUDGE AN/-