CNR: KAHC010314372026 WP NO. 14142/2026 (T - RES) Connected Cases: WP NO. 14145/2026, WP NO. 14205/2026, WP NO. 14225/2026, WP NO. 14231/2026, WP NO. 23184/2026, WP NO. 23226/2026, WP NO. 23228/2026, WP NO. 23240/2026, WP NO. 23296/2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU [M/S SRI VINAYAKA ELECTRICALS VS. COMMERCIAL TAX OFFICER AND OTHERS] 29.08.2026 (VIDEO CONFERENCING / PHYSICAL HEARING) CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER In W.P. Nos.14205/2026 and 23296/2026: Upon hearing Mr. Joseph Verghese, the learned counsel for the petitioner in the writ petition in W.P. Nos.14205/2026, and 23296/2026, these petitions are tagged along with W.P.No.23111/2026 detagging from the other petitions in terms of the earlier order. Mr. K Hema Kumar, a learned Additional Government Advocate who is assisted by Ms. Malavika Prasad, a learned High Court Government Pleader and Mr. Jeevan J Neeralgi, a learned standing counsel for the Central Tax Authorities, Digitally Signed by BM SHYAM PRASAD - 2 - CNR: KAHC010314372026 WP NO. 14142/2026 (T - RES) are heard and the petitions stand disposed of by a common order. In W.P. Nos.14231/2026 and 23228/2026: These petitions are detagged from the other writ petitions and they stand disposed of by a separate common order. In W.P.Nos.14142/2026 and 23226/2026: If the writ petition in W.P.No.14142/2026 is as against the proceedings initiated under Section 74 of the Central Goods and Services Tax Act, 2017 by the CGST authorities, the writ petition in W.P.No.23226/2026 is as against the proceedings under the Karnataka Goods and Services Tax Act, 2017 for the same tax period. As such, these petitions are de-tagged and stand disposed of by a separate common order. In W.P.No.14145/2026: The petition in W.P.No.14145/2026 is de-tagged from the other writ petitions and is tagged along with the Digitally Signed by BM SHYAM PRASAD - 3 - CNR: KAHC010314372026 WP NO. 14142/2026 (T - RES) W.P.No.23152/2026 as they relate to the same financial year and these petitions stand disposed of by a separate order. In W.P. Nos.14225/2026, 23184/2026 and 23240/2026: Upon hearing the learned counsels for the parties, these petitions are detagged and stand disposed of by separate orders. The office is directed to place a copy of this order in each of these petitions. (B M SHYAM PRASAD) JUDGE AN/SA List No.: 2 Sl No.: 16 Digitally Signed by BM SHYAM PRASAD