Cause title — parties, addresses and appearances
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HC-KAR
CNR: KAHC010494242026
NC: 2026:KHC:39421
WP No. 22506 of 2026
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 29TH DAY OF JULY, 2026
BEFORE
THE HON'BLE MR. JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 22506 OF 2026 (T-RES)
BETWEEN:
M/S RKS AGROTECH LTD.
A COMPANY REGISTERED UNDER
THE COMPANIES ACT, 1956,
HAVING OFFICE AT NO. 201 AND 202,
2ND FLOOR, KALPAK ARCADE,
19, CHURCH STREET,
BENGALURU - 560001
REP. BY ITS AUTHORISED
REPRESENTATIVE
SHRI. VIKAS SETHIA
…PETITIONER
(BY SMT. LOCHANA S BABU.,ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
LGSTO-20, NO. 19/3,
2ND FLOOR, CUNNINGHAM ROAD,
BENGALURU 560052
…RESPONDENT
(BY SRI. K. HEMA KUMAR, AGA)
THIS WP IS FILED UNDER ARTICLE 226 & 227 OF
THE CONSTITUTION OF INDIA PRAYING TO ISSUE A
WRIT OF CERTIORARI QUASHING THE IMPUGNED
Digitally
signed by
VANAMALA
N
Location:
HIGH
COURT OF
KARNATAKA
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HC-KAR
CNR: KAHC010494242026
NC: 2026:KHC:39421
WP No. 22506 of 2026
ORDER-IN-ORIGINAL DATED 24.12.2025 BEARING NO.
ACCT/LGSTO-20/SCN/21-22/T.NO./2025-26
ALONG
WITH FORM GST DRC-07 DATED 24.12.2025 BEARING
REFERENCE NO. ZD2912251915808 PASSED BY THE
RESPONDENT. (ANNEXURE-A) AND (II) TO ISSUE A
WRIT OF CERTIORARI QUASHING THE IMPUGNED
SHOW CAUSE NOTICE DATED 30.09.2025 BEARING NO.
ACCT/LGSTO-20/SCN/21-22/T.NO./2025.26 ALONG
WITH FORM GST DRC-01 DATED 30.09.2025 BEARING
REFERENCE NO. ZD2909252253551 ISSUED BY THE
RESPONDENT. (ANNEXURE-B) AND (III) TO ISSUE A
WRIT OF MANDAMUS, DIRECTING THE RESPONDENT
TO
RECONSIDER
THE
MATTER
IN
FRESH
ADJUDICATION FROM THE STAGE OF POST SHOW
CAUSE NOTICE IN ACCORDANCE WITH LAW, WHILE
PROVIDING PETITIONER AN OPPORTUNITY OF BEING
HEARD AND RESERVING LIBERTY TO THE PETITIONER
TO URGE ALL CONTENTIONS. (IV) TO ISSUE ORDER(S),
DIRECTIONS, WRIT(S) OR ANY OTHER RELIEF AS THIS
HON'BLE COURT DEEMS IT FIT AND PROPER IN THE
FACTS AND CIRCUMSTANCE OF THE CASE IN THE
INTEREST OF JUSTICE AND EQUITY.
THIS PETITION, COMING ON FOR ORDERS, THIS
DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD
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HC-KAR
CNR: KAHC010494242026
NC: 2026:KHC:39421
WP No. 22506 of 2026
ORAL ORDER
The learned counsel for the petitioner has filed a memo which reads as under.
"The counsel for the petitioner submits that the abovementioned Writ Petition bearing W.P.No.22506/2026 has been inadvertently filed twice at the same time due to clerical oversight. The abovementioned Writ Petition is identical in all aspects to Writ Petition bearing W.P.No.22526/2026 filed on 17.07.2026. The Petitioenr does not intend to pursue W.P.No.22506/2026 (supra) in view of an identical Petition bearing W.P.No.22526/2026 already filed and pending consideration.
The petitioner most humbly prays that this Hon'ble Court may kindly permit the petitioner to withdraw the abovementioned Writ Petition bearing W.P.No.22506/2026 with liberty to continue Writ Petition bearing W.P.No.22526/2026 in the interest of justice and equity." HC-KAR
CNR: KAHC010494242026 NC: 2026:KHC:39421 WP No. 22506 of 2026
As bonafides are seen, this petition is dismissed as withdrawn with liberty to the petitioner to prosecute the writ petition in W.P.No.22526/2026. (B M SHYAM PRASAD) JUDGE
RB
