- 1 - HC-KAR NC: 2026:KHC:23759 WP No. 11947 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 11947 OF 2026 (T-RES) BETWEEN: 1. M/S R T BUILDERS AND DEVELOPERS A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP ACT, 1932, HAVING REGISTERED OFFICER AT NO. 3, YASHODA RESIDENCY, 5 C MAIN, KR ROAD, TATA SILK FARM, OPP. M/S TATA MOTORS, BENGALURU, KARNATAKA - 560 070. (GSTIN NO. 29AAZFR1025M1ZI) REPRESENTED BY ITS PARTNER MR. P G THYAGRAJ S/O LATE P GOPAL NAIDU AGED ABOUT 59 YEARS … PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI., ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF CENTRAL TAX., ANTI - EVASION, OFFICE OF THE COMMISSIONER OF CENTRAL TAX, GST BENGALURU WEST COMMISSIONERATE, TTMC COMPLEX, 1ST FLOOR, BMTC BUS STAND, BANASHANKARI, BANGALORE - 560 070. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, WEST DIVISION - 5, BENGALURU WEST COMMISSIONERATE, Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23759 WP No. 11947 of 2026 TTMC COMPLEX, 1ST FLOOR, BMTC BUS STAND, BANASHANKARI, BANGALORE - 560 070 … RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE ORDER-IN-ORIGINAL NO. 34/2025-26/GST U/S 74 OF THE CGST ACT, 2017 VIDE DIN NO. 20260357YU0000555F63 DATED 13/03/2026, PASSED BY THE ASSISTANT COMMISSIONER OF CENTRAL TAX, WEST DIVISION - 5, BENGALURU WEST COMMISSIONERATE, BANGALORE (ANNEXURE - D) AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING, 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:- "I Rajeev Channappa Nulvi, advocate for the petitioner, would submit that the Writ Petition No.11947/2026 has rendered infructuous in the light of judgment of Division Bench order in W.A.No.1175/2026. Hence, the Writ Petition No.11947/2026 is withdrawn with liberty to urge the grounds of this writ petition in the appeal to be filed before the appropriate Authority." - 3 - HC-KAR NC: 2026:KHC:23759 WP No. 11947 of 2026 3. In light of the memo filed and submission made, the petition is dismissed as having become infructuous. SD/- (S SUNIL DUTT YADAV) JUDGE VGR