- 1 - HC-KAR NC: 2026:KHC:34231 WP No. 18182 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF JULY 2026 BEFORE THE HON'BLE MR. JUSTICE B.M. SHYAM PRASAD WRIT PETITION NO. 18182 OF 2026 (T-RES) BETWEEN: SHRI GUNTURI JAYARAJ DANIEL RAJ AGED ABOUT 29 YEARS PROPRIETOR FOR M/S. SILICON TRADING CORPORATION AND M/S. DELITE INFRASTRUCTURE AND PROJECTS. KHATHA NO 319, 14X11, HOLALKERE ROAD NEAR SMST OFFICE, KAVADIGARA HATTI CHITRADURGA, KARNATAKA, 577502 …PETITIONER (BY SRI SRINIDHI H.S., ADVOCATE) AND: 1. THE COMMERCIAL TAX OFFICER (ENFORCEMENT) - 1 VANIJYA TERIGE BHAVAN, 2ND STAGE, RAGHAVENDRA COLONY, ANANTAPUR ROAD, BALLARI, KARNATAKA - 583 101 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT) VANIJYA THERIGE BHAVANA, 2ND STAGE, RAGHAVENDRA COLONY, BALLARI - 583 102 3. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA-1, Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:34231 WP No. 18182 of 2026 1ST FLOOR, GANDHINAGAR, BENGALURU - 560 009 4. M/S. STAR INFRATECH GSTIN - 29ACAFS7872G1ZO 177, 5TH MAIN SANJAYANAGAR, BENGALURU URBAN, KARNATAKA - 560 094 …RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, 1950 PRAYING TO ISSUE WRIT CERTIORARI THEREBY QUASHING AND SETTING ASIDE ENTIRE ACTIONS BY THE RESPONDENT NO.1 AS SPECIFIED HEREWITH IN ANNEXURE-A. A LETTER TO RESPONDENT NO.4 BEARING NO. CTO(ENF)-1/BLY/2025-26/INFO/T-249 DATED 23.02.2026. B) PASS SUCH OTHER OR FURTHER ORDERS AS THIS HONBLE COURT MAY DEEM FIT AND PROPER IN THE FACTS AND CIRCUMSTANCES OF THE CASE, AND IN THE INTERESTS OF JUSTICE AND EQUITY. THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD - 3 - HC-KAR NC: 2026:KHC:34231 WP No. 18182 of 2026 ORAL ORDER The petitioner is a proprietor of two Enterprises viz., M/s. Silicon Trading Corporation, Chitradurga and M/s. Delite Infrastructure and Projects, Chitradurga. [the Enterprises]. These Enterprises have separate registrations under the Karnataka Goods and Services Tax Act, 2017. The petitioner is aggrieved by the first respondent's Communication dated 23.02.2026 [Annexure-A] addressed to the fourth respondent. The first respondent, while requesting the fourth respondent to furnish certain details, has asked the fourth respondent to withhold payments due to the afore two enterprises. Sri Srinidhi H S, the learned counsel for the petitioner, submits that the direction to withhold payments due to the two Enterprises is with no authority in law, and therefore, this Court must interfere. - 4 - HC-KAR NC: 2026:KHC:34231 WP No. 18182 of 2026 Sri K Hema Kumar, a learned Additional Government Advocate who accepts notice for the respondents, on instructions, submits that:  when the petitioner has filed a representation against the Communication and the instructions to withhold payments, the first respondent has addressed the Communication dated 11.05.2026 to the fourth respondent stating that the Communication dated 23.02.2026 is not intended to issue any directions to withhold payments;  the notice for proceedings under Section 74A of the Central Goods and Services Tax Act/Karnataka Goods and Services Tax Act, 2017 [for short ‘the Act’] is also issued to the petitioner, but he is yet to respond. These circumstances are considered, and this Court is of the view that the communication dated 11.05.2026 addresses all grievances of the petitioner - 5 - HC-KAR NC: 2026:KHC:34231 WP No. 18182 of 2026 insofar as the instruction to withhold payments and as such no orders are required, and insofar as the proceedings under Section 74A of the Act, the Authorities will be at liberty to conclude the proceedings in accordance with law. The petition stands disposed of accordingly. Sd/- (B M SHYAM PRASAD) JUDGE AN/-