- 1 - HC-KAR NC: 2025:KHC:36867-DB WA No. 1044 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT APPEAL No. 1044 OF 2025 (T-RES) BETWEEN: 1. M/S SHODASHI ENTERPRISES No.1809, 13TH CROSS, 24TH MAIN, SECTOR-I, HSR LAYOUT, BENGALURU 560 012, REP. BY ITS PROPRIETOR, M. VENKATESHA. 2. M/S. OLN ENTERPRISES No.149, 4TH CROSS, LALBHAGH ROAD, K. S. GARDEN, BENGALURU 560 027, REP. BY ITS PROPRIETOR, MARAPPA SHIVAKUMAR. 3. M/S. SPT ENTERPRISES, No.41, SHANTHI NAGAR, K. H. ROAD, BENGALURU 560 027, REP. BY ITS PROPRIETOR, A. L. SATISH KUMAR. …APPELLANTS (BY SRI N. S. VIJAYANTH BABU, ADVOCATE) AND: 1. STATE OF KARNATAKA, REPRESENTED BY ITS CHIEF SECRETARY, ROOM No. 320, 3RD FLOOR, Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:36867-DB WA No. 1044 of 2025 VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU-560 001. 2. DIRECTORATE OF MUNICIPAL ADMINISTRATION, 9TH FLOOR AND 10TH FLOOR, VISHVESHWARIAH TOWER, DR. B.R. AMBEDKAR VEEDHI, BENGALURU 560001, REPRESENTED BY ITS DIRECTOR. 2. BRUHATH BENGALURU MAHANAGARA PALIKE, N. R. SQUARE, BENGALURU-560 002, REPRESENTED BY ITS COMMISSIONER. 3. UNION OF INDIA, BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICES, NEHRU PLACE, NEW DELHI-110 019, REPRESENTED BY ITS SECRETARY. 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS CHAIRMAN. 5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE), BENGALURU ZONAL UNIT, O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL, No.112, S. P. ENCLAVE, K. H. ROAD, BENGALURU-560 027, 6. THE COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE, C.R. BUILDING, QUEENS ROAD, BENGALURU-560 001. …RESPONDENTS (BY SRI K. HEMAKUMAR, AGA FOR R1 & R2; SRI B.L. SANJEEV, ADVOCATE FOR R3; SRI MADANAN PILLAI, CGC FOR R4; SRI ARVIND V CHAVAN, SENIOR STANDING COUNSEL FOR R5 TO R7) - 3 - HC-KAR NC: 2025:KHC:36867-DB WA No. 1044 of 2025 THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET-ASIDE THE JUDGEMENT DATED 20/02/2025 PASSED IN WP No.5085/2020 AND CONNECTED CASES AND ALLOW THE WP No.5085/2020 AS PRAYED FOR. THIS APPEAL, COMING ON FOR ORDERS THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE K. V. ARAVIND ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT) This appeal is filed under Section 4 of the Karnataka High Court Act, 1961. The appellants have challenged the learned Single Judge order dated 20.02.2025 in W.P. No.5085/2020 and connected matters. The said order was the subject matter of Writ Appeal No.979/2025 c/w Writ Appeal No.972/2025, which were disposed of by order dated 10.09.2025. In terms of the said order, the present writ appeal also stands disposed of. Sd/- (S.G.PANDIT) JUDGE Sd/- (K. V. ARAVIND) JUDGE VBS/List No.: 1 Sl No.: 5