- 1 - HC-KAR NC: 2026:KHC:2188 WP No. 13403 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE H.T. NARENDRA PRASAD WRIT PETITION NO. 13403 OF 2025 (S-RES) BETWEEN: ASHWIN N V S/O NAVEEN AGED ABOUT 37 YEARS SHABARI NILAYA, KELERAI CROSS ROAD NEKKARE PADAV, NEERMARGHA MANGALORE-575029. …PETITIONER (BY SRI. SRINIVAS PRASAD K V., ADVOCATE) AND: THE COMMISSIONER OF CENTRAL EXCISE AND CENTRAL TAX 7TH FLOOR, TRADE CENT BUNTS HOSTEL ROAD MANGALORE -575003. …RESPONDENT THIS WRIT PETITION IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE APPROPRIATE WRIT OR DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA QUASH AND SETTING ASIDE THE NOTICE DATED 21/03/2025 (ANNEXURE-D) ISSUED BY RESPONDENT WITHOUT CITING ANY GROUNDS FOR ENHANCING PENALTY AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by MALATHI CHALUVA IYENGAR Location: HIGH COURTOF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:2188 WP No. 13403 of 2025 CORAM: HON'BLE MR. JUSTICE H.T. NARENDRA PRASAD ORAL ORDER 1. The learned counsel for the petitioner has filed a memo dated 14.01.2026, stating that, in view of subsequent events, the prayers sought in this writ petition do not survive for consideration. Therefore, he submits that this petition may be disposed of. 2. The memo is placed on record. 3. Accordingly, the above petition is disposed of. Sd/- (H.T. NARENDRA PRASAD) JUDGE HA LIST NO.: 1 SL NO.: 2