- 1 - HC-KAR NC: 2026:KHC:1992 WP No. 38405 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 38405 OF 2025 (T-RES) BETWEEN: 1. M/S TRAVANCORE MINERALS AND TRANSPORT COMPANY (A PROPRIETARY CONCERN) HAVING ITS OFFICE AT SY. NO. 372/C, DASHAMPURA VILLAGE, HAGARI BOMMANAHALLI, BALLARI (BELLARY) - 583 212 REPRESENTED BY ITS PROPRIETOR, MRS. RIYA SHAJU NAIR. & PETITIONER (BY SRI. BHARATH KUMAR V., ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENF) - 10, SOUTH ZONE, BENGALURU, HAVING OFFICE AT C/O OFFICE OF THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), SOUTH ZONE, ROOM NO. 201, 2ND FLOOR, VTK - 2 BUILDING, RAJENDRANAGAR, KORAMANGALA, BENGALURU - 560 047 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT) - 5 Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:1992 WP No. 38405 of 2025 DGSTO, 2ND FLOOR, VANIJYA TERIGE BUILDING, ROOM NO. 208, DEVARAJA URS EXTENSION DAVANAGERE - 577 006 & RESPONDENTS (BY SRI. HEMAKUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE SHOW CAUSE NOTICE DATED 29.09.2025 BEARING NO. ACCT(AUDIT- 5)/DVG/2025-26 ISSUED BY THE R-2 UNDER SECTION 74(1) OF THE CGST/ KGST ACT, 2017 TO THE PETITIONER HEREIN FOR THE PERIOD FY 2019-20 (ANNEXURE-A) 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 ORAL ORDER Learned counsel for the petitioner has filed a memo seeking to withdraw the petition. 2. The memo is taken on record. It reads as follows:- "In above said the matter, the counsel for the Petitioner prays that this Hon'ble Court be pleased to permit the petitioner to withdraw the present petition with liberty to challenge ANNEXURE-A i.e. the copy of the show cause notice dated 29.09.2025 bearing No.ACCT(Audit-5)/DCG/2025-26 issued by - 3 - HC-KAR NC: 2026:KHC:1992 WP No. 38405 of 2025 respondent no.2 in separate proceedings, in the interest of justice and equity." 3. In light of the memo filed, the petition is dismissed and liberty as sought for is reserved. All contentions are kept open. SD/- (S SUNIL DUTT YADAV) JUDGE VGR