Full Judgment Text
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NC: 2026:KHC:3255
WP No. 19353 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
ST
DATED THIS THE 21 DAY OF JANUARY, 2026
BEFORE
THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV
WRIT PETITION NO. 19353 OF 2025 (T-RES)
BETWEEN:
M/S KHAYATI STEEL
INDUSTRIES PRIVATE LIMITED
A COMPANY INCORPORATED
UNDER THE PROVISIONS OF
THE COMPANIES ACT, 1956,
HAVING ITS REGISTERED OFFICE AT
NO D-33, 4TH MAIN V V MOHALLA,
MYSORE, KARNATAKA - 570002
(REPRESENTED BY ITS
AUTHORISED SIGNATORY)
…PETITIONER
(BY SRI. BHARGAVA D BHAT., ADVOCATE)
AND:
1.
ASST. COMMISSIONER OF COMMERCIAL
TAXES (AUDIT-6) MYSURU,
SHESHADRI BHAVAN, DEWANS ROAD,
MYSORE - 570024
(REPRESENTED BY
THE ASST. COMMISSIONER)
2. STATE OF KARNATAKA
DEPARTMENT OF COMMERCIAL TAXES
FIRST MAIN ROAD, GANDHINAGAR,
BANGALORE-560009.
…RESPONDENTS
(BY SMT. JYOTHI M MARADI, HCGP)
Digitally
signed by
VIDYA G R
Location:
HIGH
COURT OF
KARNATAKA
THIS WP IS FILED UNDER ARTICLE 226 OF THE
CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF
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WP No. 19353 of 2025
HC-KAR
CERTIORARI OR ANY APPROPRIATE WRIT, ORDER OR
DIRECTIONS TO QUASH AND SET ASIDE THE IMPUGNED
ORDER DATED 13.08.2024 PASSED BY THE RESPONDENT
NO.1, BEARING NO.ACCT(A)-6/MYS/RULE86A/NO.154/2024-25
(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
which reads as hereunder:
"1. The Petitioners submit that the above Writ
Petition is filed challenging the Order No. ACCT(A)-
6/Mys/RULE86A/No. 154/2024-25 dated
13.08.2025 ("Impugned Order") issued by the
Respondent No. 1 Assistant Commissioner of
Commercial Taxes, (Audit-6), Mysuru vide which it
had blocked the Input Tax Credit ("ITC") of INR
2,09,89,592/- Indian Rupees Two Crores Nine
Lakhs Eighty Nine Lakhs Five Hundred and Ninety
Two only) availed by the Petitioner in an arbitrary
and illegal manner without following the due
process of law. Accordingly, the Petitioner sought
the issuance of a Writ of Certiorari to quash the
Impugned Order and further, a Writ of Mandamus
to direct the Respondent No. 1 to remove the
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HC-KAR
blocking and allow the Petitioner to utilize the ITC
in the electronic ledger.
2. Subsequent to the filing of the captioned Writ
Petition, the Respondent No. 1 has proceeded to
unblock the aforementioned ITC amount of INR
2,09,89,592/- on 29.08.2025. The same is
evidenced from the data reflected in the electronic
credit ledger of the Petitioner.
3. In view of the above development, the
Petitioner humbly seek leave of this Hon'ble Court
to withdraw the present Writ Petition as the reliefs
sought therein has been rendered infructuous
pursuant to the Respondent No. 1 unblocking the
ITC amount of INR 2,09,89,592/-, thereby
allowing the Petitioner to utilize the same.
4. Based on the above, it is humbly prayed that
this Hon'ble Court may be pleased to permit the
Petitioner to withdraw the current Writ Petition,
with iberty to the Petitioner to approach this
Hon'ble Court in case any similar adverse /
coercive action is taken by the Respondent No. 1
or any other competent authority / forum against
the Petitioner, either in the same proceedings or
any matter connected thereto. The Petitioner
wishes to highlight that the present plea for
withdrawal shall be without prejudice and ought
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HC-KAR
not to be considered as a waiver of its rights,
claims and entitlements in law and equity
dismissed
In light of the memo filed, the petition is .
Liberty as sought for is reserved.
Sd/-
(S SUNIL DUTT YADAV)
JUDGE
VP