- 1 - HC-KAR NC: 2025:KHC:26489 WP No. 26809 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 26809 OF 2024 (T-RES) BETWEEN: M/S GREENFUEL SUPPLIES PVT. LTD A PRIVATE LIMITED COMPANY REGISTERED UNDER THE COMPANIES ACT 2013, HAVING ITS OFFICE AT COTTAGE NO. 4, GEMENI COMMERCIAL CREDITS LTD., PALACE INNER ROAD, BENGALURU -560 052, REPRESENTED BY ITS DIRECTOR, MR. ABHIJITH P MERVE …PETITIONER (BY SRI. BHARATH KUMAR V, ADVOCATE) AND: 1. UNION OF INDIA THROUGH PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE ROOM NO.66-A, NORTH BLOCK, NEW DELHI - 110 001 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-021 NO. 19/2, 2ND FLOOR, CUNNINGHAM ROAD, BENGALURU - 560 052 …RESPONDENTS (BY SRI. POOJAPPA J, ADVOCATE FOR R1; SRI. K. HEMAKUMAR AGA FOR R2) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:26489 WP No. 26809 of 2024 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DTD. 06.12.2023 BEARING NO. ACCT/LGSTO-21/ADJ-01/ /2023-24 ISSUED BY THE R-2 (ANNX-A).GRANT AN INTERIM ORDER TO STAY THE ORDER DTD. 06.12.2023 BEARING NO. ACCT/LGSTO-21/ADJ-01/ /2023-24 (ANNX-A). THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs: a) “Issue a writ, order or direction in the nature of certiorari or any other appropriate writ, order or direction quashing the order dated 06.12.2023 bearing No.ACCT/LGSTO- 21/Adj-01/_/2023-24 issued by the Respondent No. 2 (Annexure A); b) Grant such other relief that this Hon'ble Court may deem fit in the facts of the present matter.” 2. Learned AGA on instructions submits that the impugned order dated 06.12.2023 had been challenged in an appeal under Section 107(11) of the CGST/KGST Act, 2017 and the same has been dismissed as rejected. The said appeal has been suppressed from this Court in the pleadings which have been filed, which shows that the petitioner having not come to this Court with clean - 3 - HC-KAR NC: 2025:KHC:26489 WP No. 26809 of 2024 hands. Hence, the petition stands dismissed by imposing cost of ₹.10,000/- payable to the Karnataka State Legal Services Authority. SD/- (SURAJ GOVINDARAJ) JUDGE KTY List No.: 1 Sl No.: 39