- 1 - HC-KAR NC: 2025:KHC:37111-DB WA No. 956 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH 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. 956 OF 2025 (T-RES) BETWEEN: M/S. GANESH SHANKAR ENVIRONMENTAL SOLUTIONS PRIVATE LIMITED CORPORATE OFFICE AT NO.37, SRIHARI NILAYA, 8TH CROSS, KGE LAYOUT, RMV II-STAGE, BENGALURU-560094 REP. BY ITS MANAGING DIRECTOR GANESH SHANKAR D. …APPELLANT (BY SRI. N S VIJAYANTH BABU, ADV.) AND: 1. STATE OF KARNATAKA REP. BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR VIDHANASOUDHA DR. AMBEDKAR VEEDHI BENGALURU 560 001. 2. DIRECTORATE OF MUNICIPAL ADMINISTRATION 9TH FLOOR AND 10TH FLOOR VISHVESHWARIAH TOWER DR. B.R. AMBEDKARVEEDHI BENGALURU -560001 REPRESENTED BY ITS DIRECTOR. 3. BRUHATH BENGALURU MAHANAGARA PALIKE N R SQUARE BENGALURU- 560 002 REP. BY ITS COMMISSIONER. Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:37111-DB WA No. 956 of 2025 4. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICE, NEHRU PLACE NEW DELHI-110019 REP. BY ITS SECRETARY. 5. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001 REP. BY ITS CHAIRMAN. 6. 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-560027. 7. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU NORTH COMMISSIONERATE NO.59, HMT BHAVAN, BELLARY ROAD, GANGA NAGAR, BENGALURU-560032. …RESPONDENTS (BY SRI. ADITYA VIKRAM BHAT, AGA FOR R1 & R2 SRI S.N. PRASHANTH CHANDRA, ADV. FOR R3 SRI MADANAN PILLAI, CGC FOR R4 SRI ARAVIND V CHAVAN, SR. STANDING COUNSEL FOR R5 TO R7) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET-ASIDE THE JUDGEMENT DATED 20/02/2025 PASSED IN WP NO.3387/2021 AND CONNECTED CASES AND TO ALLOW THE WP NO.3387/2021 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 - 3 - HC-KAR NC: 2025:KHC:37111-DB WA No. 956 of 2025 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 appellant has challenged the learned Single Judge order dated 20.02.2025 in W.P.No.3387/2021 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 NC CT:bms List No.: 1 Sl No.: 6