- 1 - HC-KAR CNR: KAHC010545752026 NC: 2026:KHC:42665 WP No. 24860 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 24860 OF 2026 (GM-ST/RN) BETWEEN: MEESHO LIMITED, (FORMERLY KNOWN AS MEESHO PRIVATE LIMITED AND FASHNEAR TECHNOLOGIES PRIVATE LIMITED), A PUBLIC LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013, HAVING ITS REGISTERED OFFICE AT 3RD FLOOR, WING-E, HELIOS BUSINESS PARK, KADUBEESANAHALLI VILLAGE, VARTHUR HOBLI, OUTER RING ROAD, BELLANDUR, BENGALURU, BENGALURU SOUTH, KARNATAKA - 560 103. REPRESENTED BY ITS AUTHORISED SIGNATORY MS. LOPAMUDRA RAO. …PETITIONER (BY SRI. DHYAN CHINNAPPA, SENIOR COUNSEL FOR SRI.KARAN JOSEPH., ADVOCATE) AND: 1. THE DISTRICT REGISTRAR AND DEPUTY COMMISSIONER OF STAMPS Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010545752026 NC: 2026:KHC:42665 WP No. 24860 of 2026 AND REGISTRAR OF FIRMS, SHIVAJINAGAR REGISTRATION DISTRICT, 4TH FLOOR, MONARCH CHAMBER, NO.122/2, INFANTRY ROAD, BENGALURU - 560 001. REPRESENTED BY THE DISTRICT REGISTRAR. 2. STATE OF KARNATAKA, THROUGH THE PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE AND DEPARTMENT (STAMPS AND REGISTRATION), ROOM NO.505, 5TH FLOOR, GATE NO.3, M.S. BUILDING, DR. B.R. AMBEDKAR VEEDHI, BENGALURU - 560 001. …RESPONDENTS (BY SRI.MOHAMMED JAFAR SHAH, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I. ORDER OR DIRECTION, QUASHING THE IMPUGNED DEMAND BEARING NO. DRO/SJN/COP/ADJ/16/2025-26/629 DATED 18TH JUNE 2026 ISSUED BY RESPONDENT NO.1 TO THE PETITIONER (ANNEXURE - A) AND ETC., 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. Learned Additional Government Advocate accepts notice for respondents. - 3 - HC-KAR CNR: KAHC010545752026 NC: 2026:KHC:42665 WP No. 24860 of 2026 2. Petitioner is before this Court seeking for the following reliefs: "I. Issue a writ of Certiorari, or any other appropriate wit, order or direction, quashing the Impugned Demand bearing No.DRO/SJN/COP/ADJ/16/2025-26/629 dated 18th June 2026 issued by Respondent No.1 to the petitioner (Annexure-A); II declare that the certificate/endorsement No.DRD/SJN/COP/ADJ/16/2025-26 issued by Respondent No.1 under Section 41 of the Karnataka Stamp Act, 1957 dated 19th January 2026 produced at Annexure-G1 continues to be valid, subsisting and binding on the Respondents;" 3. The petitioner is aggrieved by the notice dated 18.06.2026 at Annexure-'A'. The submission of Sri Dhyan Chinnapa, learned Senior Counsel appearing for the petitioner is that though Annexure-A is titled as a notice, there is a direction which has been issued to make payment of deficit stamp duty of Rs.25.00 Crore and as such, it is not a notice but an order which has been passed without hearing the petitioner. 4. The submission of learned Senior Counsel is borne out by Annexure-'A' in as much as on the basis of audit enquiry dated 19.05.2026, respondent No.1 is stated to have - 4 - HC-KAR CNR: KAHC010545752026 NC: 2026:KHC:42665 WP No. 24860 of 2026 passed the said order and called upon the petitioner to make payment of the difference of the stamp duty of Rs.25.00 Crore by K2 Challan in favour of District Registrar, Shivajinagar, Bengaluru. 5. Though there may be audit enquiry report which had been furnished or placed before respondent No.1, if any action is to be taken by respondent No.1 in pursuance of the audit enquiry, it was required to be by preceding Show Cause Notice to be issued to the petitioner, hear and consider the submission of the petitioner and thereafter, pass necessary orders. None of them having been done, this Court is of the considered opinion that the principles of natural justice apart from the statutory provisions have not been complied. 6. In that view of the matter, this Court passed the following ORDER (a) Writ petition is partly allowed. - 5 - HC-KAR CNR: KAHC010545752026 NC: 2026:KHC:42665 WP No. 24860 of 2026 (b) The impugned notice/Order dated 18.06.2026 issued by respondent No.1 to the petitioner at Annexure-A is read down as a show cause notice. (c) Petitioner is permitted to reply to the same within a period of fifteen days from today i.e. on or before 27.08.2026. (d) Upon receipt of the said objection, respondent No.1 is directed to afford an opportunity of hearing on a date fixed by respondent No.1 and thereafter, pass a reasoned order on the objections submitted by the petitioner within thirty (30) days of such objections being submitted. (e) All contentions are left open. Sd/- (SURAJ GOVINDARAJ) JUDGE PSJ List No.: 1 Sl No.: 26