- 1 - HC-KAR NC: 2026:KHC:2939 WP No. 29167 of 2018 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 29167 OF 2018 (T-RES) BETWEEN: MANTRI INFRASTRUCTURE PRIVATE LTD., MANTRI HOUSE NO.41, VITTAL MALLYA ROAD, BENGALURU-560001, REPRESENTED HEREIN BY ITS DEPUTY MANAGER, MR. RAVI SHANKAR B. S. …PETITIONER (BY SRI. TANMAYEE RAJKUMAR, ADVOCATE) AND: 1. THE UNION OF INDIA, REPRESENTED HEREIN BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. 2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:2939 WP No. 29167 of 2018 3. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, BENGALURU ZONE, CENTRAL REVENUE BUILDINGS, QUEENS ROAD, BENGALURU-560001. 4. THE STATE OF KARNATAKA, REPRESENTED HEREIN BY THE PRINCIPAL SECRETARY-FINANCE DEPARTMENT, MINISTRY OF FINANCE, GOVERNMENT OF KARNATAKA, VIDHANA SOUDHA, BENGALURU-560001. 5. THE COMMISSIONER OF STATE TAX, KARNATAKA VANIJYA THERIGE KARYALAYA, 1ST FLOOR, GANDHINAGAR, BENGALURU-560009. …RESPONDENTS (BY SMT. M. R. VANAJA, SENIOR PANEL COUNSEL FOR R1; SRI. K.M. SHIVAYOGISWAMY, CGC FOR R2; SRI. AMITH DESHPANDE, ADV. FOR R3; SRI. HEMAKUMAR, AGA FOR R4 AND R5) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE PROVISIONS CONTAINED IN SECTIONS 17(5)(c) AND (d) OF THE CGST AND KGST ACTS ARE ULTRA VIRES THE OBJECT AND SCHEME BEHIND THE SAID ACTS AND ALSO ARBITRARY AND UNCONSTITUTIONAL AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING B-GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2026:KHC:2939 WP No. 29167 of 2018 CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER Learned counsel for the petitioner has filed a memo which reads as hereunder: "On the instructions of the Petitioner, the Advocate for the Petitioner submits that the Petitioner would like to withdraw the present petition. Wherefore, it is most humbly prayed that this Hon'ble Court may be pleased to take the memo on record and permit the Petitioner to withdraw above Petition, in the interests of justice and equity." 2. In light of the same, petition is dismissed as withdrawn. Sd/- (S SUNIL DUTT YADAV) JUDGE MCR