- 1 - HC-KAR NC: 2026:KHC:21949 WP No. 7717 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 7717 OF 2026 (T-RES) BETWEEN: 1. HITESH A LUNAWATH S/O J ASHOK CHAND, AGED ABOUT 35 YEARS, R/AT SHU-SHUB KUNJ, ST. JOHN'S ROAD CROSS, OSBORN ROAD, BANGALORE - 560 042. … PETITIONER (BY SRI. HIRAN KRISHNASWAMY., ADVOCATE) AND: 1. THE OFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT) - 1.6, DGSTO-1, 3RD FLOOR, TTMC, BMTC COMPLEX, YESHWANTHPUR BANGALORE - 560 022 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-I) 4TH FLOOR TTMC BUILDING ABOVE BMTC BUS STAND, Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:21949 WP No. 7717 of 2026 OLD AIRPORT ROAD, DOMALURU, BENGALURU - 560 071 3. M/S YES BANK REPRESENTED BY BRANCH MANAGER BRANCH: JAYANAGAR II GROUND AND FIRST FLOOR NEW NO.23/ OLD NO 1185 26TH MAIN ROAD, 9TH BLOCK BANGALORE - 560 011 4. M/S. CHISEL FITNESS LLP REPRESENTED BY DESIGNATED PARTNERS SATYA SINHA SHARDUL & SHARDUL SINHA NO.36, NR CHAMBERS, OPP. CATHEDRAL HIGH SCHOOL RICHMOND ROAD, BANGALORE - 560 025 … RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA FOR R1 AND R2; SRI FRANCIS XAVIER, ADVOCATE FOR R3) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO 1. SET ASIDE AND QUASH THE IMPUGNED NOTICE BEARING NUMBER JCCT/DGSTO-1/ACCT-(A)-1.6/T.NO./25-26 DATED 11.02.2026 (ENCLOSED AS ANNEXURE G) AND ETC. THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV - 3 - HC-KAR NC: 2026:KHC:21949 WP No. 7717 of 2026 ORDER Learned counsel for the petitioner has filed a memo stating that the petition has become infructuous. 2. The memo is taken on record. It reads as follows:- "We the counsels for the Petitioner, humbly submit that the debit freeze of the Petitioner's Bank Account imposed by the Respondent Authorities has been removed in pursuance of the order dated 07.04.2026 passed by this Hon'ble Court. Hence, the matter may be disposed of as having become infructuous. Kindly consider this memo in the interest of justice and equity." 3. In light of the memo filed and submission made, the petition is dismissed as having become infructuous. Sd/- (S SUNIL DUTT YADAV) JUDGE VGR