IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3^RD DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 50693 OF 2018 (T-RES)

BETWEEN:

1. NUANCE GROUP (INDIA) PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT AND HAVING ITS REGISTERED OFFICE AT BENGALURU INTERNATIONAL AIRPORT ALPHA-3, AIRLINE BUILDING

1^ST FLOOR, DEVANAHALLI BENGALURU-560 030.

(THROUGH ITS NOMINEE DIRECTOR SRI. VIVEK JHUNJHUNWALA AGED ABOUT 41 YEARS S/O LATE SHYAM PRAKASH JHUNJHUNWALA)

…PETITIONER (BY SRI. R. DAKSHINA MURTHY, ADVOCATE)

Digitally signed by CHAITHRA A AND:

Location: HIGH COURT OF KARNATAKA

1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE NORTH BLOCK, NEW DELHI-110 001.

2. THE STATE OF KARNATAKA VIDHANA SOUDHA DR. AMBEDKAR VEEDHI BANGALORE-560001 REP. BY THE SECRETARY (FINANCE DEPARTMENT)

3. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS HAVING ITS OFFICE AT NORTH BLOCK, NEW DELHI-110001 REP. BY THE CHAIRMAN

4. THE BANGALORE INTERNATIONAL AIRPORT LTD. (BIAL) A LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS REGISTERED OFFICE AT ALPHA 2 BUILDING KEMPEGOWDA INTERNATIONAL AIRPORT BENGALURU-560 300 REP. BY THE MANAGING DIRECTOR

5. PRINCIPAL COMMISSIONER OF CENTRAL TAX BANGALORE ZONE CENTRAL REVENUE BUILDING P.B. NO.5400, QUEEN'S ROAD BANGALORE-560 001.

6. COMMISSIONER OF STATE TAX DEPARTMENT OF COMMERCIAL TAXES VANIJYAN THERIGE KARYALAYA KALIDASA MARG, GANDHI NAGAR BENGALURU, KARNATAKA-560 009.

…RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R1, R3 AND R5;

SRI. K. HEMA KUMAR, AGA FOR R2 AND R6;

SRI. G.L. MOHAN MAIYA, ADVOCATE FOR R4)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE RESPONDENTS NOT TO APPLY THE CENTRAL GOODS AND SERVICE TAX, 2017 THE INTEGRATED GOODS AND SERVICE TAX ACT, 2017 AND THE KARNATAKA GOODS AND SERVICE TAX ACT, 2017 ALONGWITH THE RULES MADE THEREUNDER TO THE DUTY FREE SHOPS OPERATED BY THE PETITIONER IN THE KEMPEGOWDA INTERNATIONAL AIRPORT, BANGALORE IN ACCORDANCE WITH THE SAID RETAIL AGREEMENT DATED 24.09.2013 IN ANNEXURE-B AND CONSEQUENTIALLY, TO THE PAYMENTS MADE TOWARDS MINIMUM GUARANTEE/RENENUE SHARE TO BIAL. THE PETITIOENR, FURTHER AND THEREFORE, SEEKS APPROPRIATE DIRECTIONS FOR REFUND OF THE GOODS AND SERVICE TAX (GST) COLLECTED FROM THE PETITIONER W.R.T. SERVICES PROVIDED BY BIAL AND OTHER VENDORS FOR THE PERIOD 1.7.2017 ONWARDS ON THE GROUND THAT THE DUTY FREE STORES ARE BEYOND THE INDIAN CUSTOMS FRONTIER AND OUTSIDE THE TAXABLE TERRITORY OF INDIA AND ETC.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING B GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

Learned counsel for the petitioner has filed a memo dated

03.12.2025 seeking permission of this Court to withdraw the petition.

2. The said memo reads as under;

"The petitioner most respectfully submits that they had filed writ petition on 13.11.2018 before this Hon'ble Court. The petitioner intends to withdraw the writ petition. Hence, the petitioner most humbly prays that this Hon'ble Court may be pleased to grant liberty to withdraw the present writ petition in the interest of justice."

3. In view of the above said memo, the petition is disposed of as withdrawn Sd/-

(S.R.KRISHNA KUMAR)

JUDGE NBM List No.: 2 Sl No.: 48