- 1 - HC-KAR NC: 2026:KHC:1046 WP No. 34514 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 34514 OF 2025 (T-RES) BETWEEN: SRI. V. S. PARAMESH, AGED 54 YEARS, SON OF SANNABOOTHA BHOVI, NO. 1, VADDARAHATTI, ANNEGERE POST, PANCHANAHALLI, KADUR TALUK - 577 548, CHICKMAGALUR DISTRICT. …PETITIONER (BY SRI. NAVEEN G.S., ADVOCATE) AND: ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT-1), VANIJYA TERIGE BHAVANA, 12TH CROSS, A BLOCK, GOPALAGOWDA EXTENSION, SHIVAMOGGA - 577 205. …RESPONDENT THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION QUASHING THE IMPUGNED ORDER DATED 29.12.2023 PASSED BY THE RESPONDENT, UNDER SECTION 73 OF THE CGST/KGST ACT, 2017, PRODUCED AS ANNEXURE - C, AS BEING ARBITRARY, ILLEGAL, VIOLATIVE OF THE PRINCIPLES OF NATURAL JUSTICE AND CONTRARY TO LAW AND ETC., Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:1046 WP No. 34514 of 2025 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER Learned counsel for the petitioner has filed a memo which reads as hereunder: "The undersigned counsel for the Petitioner herein seeks leave to withdraw this petition, with the liberty to file a fresh writ petition to challenge the Order passed by the Appellate Authority in the interest of justice and equity." 2. In light of the same, petition is dismissed as not pressed. All contentions are kept open. Liberty as sought for is reserved. Sd/- (S SUNIL DUTT YADAV) JUDGE MCR