- 1 - HC-KAR NC: 2026:KHC:29808 WP No. 18184 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF JUNE, 2026 BEFORE THE HON'BLE SMT. JUSTICE LALITHA KANNEGANTI WRIT PETITION NO.18184 OF 2026 (GM-CPC) BETWEEN: 1. A N THUNGABHADRA W/O G MUNIYAPPA, AGED ABOUT 70 YEARS, RESIDING AT 3RD CROSS, A BLOCK, VIDYANAGAR HARIHAR - 577 601. 2. A N SHUBHAGEETHA W/O G BASAVARAJU AGED ABOUT 63 YEARS RESIDING AT SAPTHAGIRI, CHANNAPURA ROAD FORT, BASAVESDHWARANAGARA CHIKKAMAGALURU - 577 101. …PETITIONERS (BY SRI. ROHAN VEERANNA TIGADI, ADVOCATE) AND: 1. A N APPANNA GOWDA S/O LATE A S NAGAPPA AGED ABOUT 68 YEARS, RESIDING AT SHUBHA NILAYA, NO. 614, AGRAHARA ROAD NEAR KOTE, CHIKKAMAGLAURU - 577 101 Digitally signed by SUVARNA T Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:29808 WP No. 18184 of 2026 2. A N NAVEEN S/O LATE A S NAGAPPA AGED ABOUT 66 YEARS RESIDING AT CHANNAPURA ROAD KOTE, CHIKKAMAGALURU - 577 101 …RESPONDENTS THIS W.P. IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DATED 15.12.2022 PASSED BY THE HONBLE I ADDITIONAL DISTRICT AND SESSIONS JUDGE AT CHIKKAMAGALURU IN P AND SC.NO.06/2021 VIDE ANNEXURE- A. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE SMT. JUSTICE LALITHA KANNEGANTI ORAL ORDER The office objection with regard to the maintainability is sustained and the judgment relied upon by the petitioners in the case of Godrej Sara Lee Ltd., Vs. Excise and Taxation Officer-cum-Assessing Authority & Others reported in (2023) 109 GSTR 402, has no application to the facts of this case. - 3 - HC-KAR NC: 2026:KHC:29808 WP No. 18184 of 2026 2. The writ petition is disposed of giving liberty to the petitioners to avail the appropriate remedy within a period of two weeks. 3. Office shall return all the documents. 4. Accordingly, writ petition is disposed of. SD/- (LALITHA KANNEGANTI) JUDGE PB List No.: 1 Sl No.: 8