- 1 - HC-KAR NC: 2026:KHC-D:363 WP No. 100219 of 2026 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 13TH DAY OF JANUARY 2026 BEFORE THE HON'BLE MRS JUSTICE K.S.HEMALEKHA WRIT PETITION NO. 100219 OF 2026 (T-EX) BETWEEN: M/S GHODAWAT FRESHENERS LLP, HAVING OFFICE AT KOTAGONDHUNSHI, POST. ADARGUNCHI, KUNDAGOL CROSS, BANGALORE ROAD, HUBBALLI-580028, R/BY ITS AUTHORISED SIGNATORY SUHAS APPASO SURYAWANSHI, AGED ABOUT 47 YEARS, R/AT MAAULI APARTMENT, LANE NO.4, STATION ROAD, JAYASINGAPUR, MAHARASHTRA. &PETITIONER (BY SRI. PRAVEEN P. TARIKAR, ADVOCATE) AND: 1. UNION OF INDIA THROUGH THE SECRETARY. MINISTRY OF FINANCE, (DEARTMENT OF REVENUE), NO. 137, NORTH BLOCK, NEW DELHI-110001. 2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THROUGH THE DIRECTOR MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), CENTRAL REVENUE BUILDINGS, L.P ESTATE, ITO NEW DELHI-110002. &RESPONDENTS (BY SRI. VENKATESH M.KHARVI, ASGI FOR R1; SRI. GIRISH S.HULMANI, ADVOCATE FOR R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF MANDAMUS DECLARING THAT SECTION 3A OF THE CENTRAL EXCISE ACT, 1944 LEVYING EXCISE DUTY ON THE CAPACITY BASED PRODUCTION IS ULTRA-VIRES ARTICLE 14, 19(1)(G) AND 21 OF THE CONSTITUTION OF INDIA FOR BEING UNREASONABLE, ARBITRARY AND VAGUE AND ETC. GIRIJA A. BYAHATTI Digitally signed by GIRIJA A. BYAHATTI Location: HIGH COURT OF KARNATAKA DHARWAD BENCH Date: 2026.01.14 10:53:47 +0530 - 2 - HC-KAR NC: 2026:KHC-D:363 WP No. 100219 of 2026 THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: THE HON'BLE MRS JUSTICE K.S.HEMALEKHA ORAL ORDER Learned counsel for the petitioner has filed a memo dated 13.01.2026 seeking permission to withdraw the petition, which reads as under: <MEMO FOR WITHDRAWAL The Counsel for the Petitioner seeks leave of this Hon'ble Court to permit the Petitioner to withdraw the present petition. This Hon'ble Court may be dismissed the present writ petition as withdrawn. Hence this memo may be taken on record in interest of justice and equity.= Memo is taken on record. In view of the memo filed, petition is dismissed as withdrawn. Sd/- JUSTICE K.S.HEMALEKHA gab Ct:VH List No.: 1 Sl No.: 25