- 1 - HC-KAR NC: 2025:KHC:37112-DB WA No. 1105 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. 1105 OF 2025 (T-RES) BETWEEN: K O SRINIVAS AGED ABOUT 52 YEARS, S/O K.H.OBALESH (LATE) NO.42, CORPORATION LAYOUT KASTURIBANAGAR PIPELINE BENGALURU-560 026. …APPELLANT (BY SRI. N S VIJAYANTH BABU, ADV.) AND: 1. STATE OF KARNATAKA REP. BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI BENGALURU-560 001. 2. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICES NEHRU PLACE, NEW DELHI-110 019 REP. BY ITS SECRETARY. 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:37112-DB WA No. 1105 of 2025 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001 REP. 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 REP. BY PRINCIPAL ADDL. DIRECTOR GENERAL. 6. PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU WEST COMMISSIONERATE BMTC BUILDING, BANASHANKARI BENGALURU-560 032. …RESPONDENTS (BY SRI.ADITYA VIKRAM BHAT, AGA FOR R1 SRI MADANAN PILLAI, CGC FOR R2 SRI S.N. PRASHANTH CHANDRA, ADV. FOR R3 SRI ARAVIND V CHAVAN, SR. STANDING COUNSEL FOR R4 TO R6) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE JUDGMENT DATED 20.02.2025 AS FAR AS THIS APPELLANT IS CONCERNED PASSED IN WP NO.20899/2021 AND ALLOW THE PETITION AS PRAYED FOR IN THE INTEREST OF JUSTICE AND EQUITY. 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:37112-DB WA No. 1105 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.20899/2021 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.: 7