- 1 - HC-KAR NC: 2026:KHC:2843-DB WP No. 24368 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF JANUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT PETITION No. 24368 OF 2025 (T-RES) BETWEEN: 1. M/S INFOSYS LIMITED (INCORPORATED) (FORMERLY KNOWN AS M/S.INFOSYS TECHNOLOGIES LIMITED) 44, INFOSYS AVENUE, ELECTRONICS CITY HOSUR ROAD, BANGALORE-560100 (REPRESENTED BY ITS PRINCIPAL CORPORATE TAXATION SRI. SANTOSH HATWAR.T, S/O. SRI T.SRINIVAS HATWAR, AGED ABOUT 52 YEARS) …PETITIONER (BY SRI ANAND N., ADVOCATE) AND: 1. THE UNION OF INDIA, (REPRESENTED BY ITS SECRETARY), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 2. THE COMMISSIONER OF CENTRAL TAX BANGALORE SERVICE TAX - II, Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:2843-DB WP No. 24368 of 2025 4TH FLOOR, TTMC-BMTC BUS STAND BUILDING, OLD AIRPORT ROAD, DOMLUR, BENGALURU - 560 071. 3. THE STATE OF KARNATAKA, VIDHANA SOUDHA, BENGALURU-560 001, (REPRESENTED BY ITS FINANCE SECRETARY). 4. THE COMMISSIONER OF COMMERCIAL TAXES, GOVERNMENT OF KARNATAKA, COMMERCIAL TAXES DEPARTMENT, VANIJYA THERIGE KARYALAYA, 1ST MAIN ROAD, GANDHINAGAR, BANGALORE - 560 009. …RESPONDENTS (BY SMT. SWATI L. KAMAT, ADVOCATE FOR R1; SRI JEEVAN J NEERALGI, ADVOCATE FOR R2) THIS WRIT PEITITON IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE IMPUGNED FINAL ORDER No.20359/2025 DATED 19/03/2025 PASSED IN APPEAL ST/1192/2011 BY THE LEARNED TRIBUNAL ENCLOSED AT ANENXURE-A AS ILLEGAL, ARBITRARY, UNSUSTAINABLE AND CONTRARY TO THE PROVISIONS OF THE FINANCE ACT, 1994. THIS PETITION, COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE K. V. ARAVIND - 3 - HC-KAR NC: 2026:KHC:2843-DB WP No. 24368 of 2025 ORAL ORDER (PER: HON'BLE MR. JUSTICE S.G.PANDIT) Sri N. Anand, learned counsel or the petitioner after arguing the matter for some time seeks leave to withdraw the present writ petition with liberty to avail statutory remedy. The submission of learned counsel is placed on record. The petition is dismissed as withdrawn with liberty as sought for. SD/- (S.G.PANDIT) JUDGE SD/- (K. V. ARAVIND) JUDGE DDU List No.: 1 Sl No.: 1