- 1 - HC-KAR NC: 2026:KHC:30146 WP No. 19862 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE M.G.S. KAMAL WRIT PETITION NO. 19862 OF 2022 (GM-RES) BETWEEN: HARSHA EXPORTS HAVING ITS OFFICE AT NO.363, 19TH MAIN ROAD, 1ST BLOCK, RAJAJINAGAR, BANGALORE-560 010 REPRESENTED BY ITS PROPRIETOR, N.KISHORE KUMAR. …PETITIONER (BY SRI. SHREERAM TIMMAPPA NAYAK, ADVOCATE) AND: 1. THE STATE GOVERNMENT OF KARNATAKA VIDHANA SOUDHA BANGALORE, REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT, BANGALORE-560 001. 2. COMPETENT AUTHORITY SRI.KANVA SOUHARDA CO-OPERATIVE CREDIT LTD., COMMISSIONER, YOUTH EMPOWERMENT AND SPORTS DEPARTMENT GOVERNMENT OF KARNATAKA NRUPATHUNGA ROAD, NEAR RESERVE BANK, BANGLAORE-560 001. Digitally signed by SUMA B N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:30146 WP No. 19862 of 2022 3. M/s. KOTAK MAHINDRA BANK GROUND FLOOR, NEW NO.55, OLD NO.215, 12TH CROSS, MAHALAKSHMI LAYOUT, BANGALORE-560 086. …RESPONDENTS (BY SRI. PRAVEEN KUMAR, ADVOCATE FOR R3; SRI. MAHANTESH SHETTAR, AGA FOR R1 AND R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE DATED 03.09.2022 VIDE NOTICE NO.KPID/ACC/KANVA/64/2022-23 PASSED BY THE R2 FOR DEBT FREEZING THE PERSONAL ACCOUNT OF THE MR.N.KISHORE KUMAR THE PROPRIETARY PETITIONER AS PER ANNEXURE-A AND ALL PROCEEDINGS IN CONSEQUENCE THERETO. QUASH THE NOTICE DTD 06.09.2022 VIDE NOTICE NO.CSNS/LEGAL/2022 AG 894514 ISSUED BY THE R3 TO THE PETITIONER FOR DEBT FREEZING THE PERSONAL ACCOUNT OF THE PETITIONER AS PER ANNEXURE-B AND ALL PROCEEDINGS IN CONSEQUENCE THERETO ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.G.S. KAMAL ORAL ORDER The issue raised in this petition falls within the provisions of the Karnataka Protection of Interest of Depositors in Financial Establishments Act, 2004. Matters connected and - 3 - HC-KAR NC: 2026:KHC:30146 WP No. 19862 of 2022 arising out of said provision are to be dealt with under Section 10 thereof by a Special Court. 2. Petitioner having any grievance is it liberty to have his grievance addressed before the Special Court. 3. All contentions kept open. 4. The time consumed in these proceedings may be considered for condonation of delay if application is filed within one month from the date of receipt of certified copy of this order. Sd/- (M.G.S. KAMAL) JUDGE SBN List No.: 1 Sl No.: 46