Dismissed¶34

M/S Nexus It World v. the State of Karnataka

Karnataka HC8 Apr 2026WP/4129/2026

Case brief

AI extract

What is this about?

Karnataka HC writ petition dismissed on withdrawal; Nexus IT World partnership firm Bengaluru; State of Karnataka Finance Department; Deputy Commissioner of Commercial Taxes (Audit)-3.11 DGSTO-03; GST DRC-07 adjudication order dated 08.10.2025 Annexure-A; Articles 226 and 227 Constitution of India; preliminary hearing; counsel's memo seeking leave to withdraw; liberty reserved to file two new petitions for different financial year and adjudication orders; no merits decided; no precedent cited; Justice S Sunil Dutt Yadav; NC: 2026:KHC:19412.

What did the court decide?

Liberty reserved to file fresh petitions for a different financial year and adjudication orders, as sought in the withdrawal memo. ¶34

M/S Nexus It World Vs the State of Karnataka — Writ and Judicial Review | Karnataka HC (2026)

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NC: 2026:KHC:19412 WP No. 4129 of 2026

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 8^TH DAY OF APRIL, 2026

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BEFORE

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THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

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WRIT PETITION NO. 4129 OF 2026 (T-RES)

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BETWEEN:

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M/S NEXUS IT WORLD A PARTNERSHIP FIRM, REPRESENTED BY ITS MANAGING PARTNER SRI CHETAN KUMAR AGED ABOUT 32 YEARS, S/O JAVARA RAM HAVING ITS PLACE OF BUSINESS AT NO.102, NO.6/2, LUCIYA CITY CENTRE, 1^ST FLOOR, OTC ROAD, DHARMARAYASWAMY TEMPLE STREET, NEXT TO SHARDA TALKIES, BENGALURU - 560 002

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Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA

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(BY SRI. SHREYAS N., ADVOCATE FOR SRI ARUN KUMAR S., ADVOCATE)

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… PETITIONER

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AND:

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THE STATE OF KARNATAKA THROUGH THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU - 560 001

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THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-3.11,

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2 - NC: 2026:KHC:19412 WP No. 4129 of 2026

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HC-KAR

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DGSTO-03, ROOM NO.217, 2^ND FLOOR TTMC, B BLOCK, BMTC BUILDING, SHANTHI NAGAR, BENGALURU - 560 027

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… RESPONDENTS

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(BY SRI. K. HEMAKUMAR, AGA)

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THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE IMPUGNED ADJUDICATION ORDER AT ANNEXURE-A DATED 08.10.2025 IN FORM GST DRC-07 PASSED BY R-2 AND ETC.

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THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

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ORAL ORDER

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Sri Shreyas, learned counsel for the petitioner has

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filed the memo has filed a memo seeking to withdraw the

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petition.

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The memo reads as follows:-

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"The undersigned counsel seeking the leave of this Hon'ble court to withdraw the present writ petition with a liberty to file the two new petitions for different financial year and adjudication orders in the interest of justice and equity."

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NC: 2026:KHC:19412 WP No. 4129 of 2026

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HC-KAR

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