- 1 - HC-KAR CNR: KAHC010332992026 NC: 2026:KHC:50320-DB WA No. 1416 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF SEPTEMBER, 2026 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA WRIT APPEAL NO. 1416 OF 2026 (T-RES) BETWEEN: 1. M/S. S H TRADERS AT SURVEY NO.112/1 LAKKINKOPPA GRAMA NIDHIGE HOBLI BHADRAVATHI SHIVAMOGGA - 577 222 REPRESENTED BY ITS PROPRIETOR SRI SABIR SHARIFF …APPELLANT (BY SMT. VEENA HEGDE, ADVOCATE) AND: 1. COMMERCIAL TAX OFFICER ENFORCEMENT -1 DEPARTMENT OF COMMERCIAL TAXES OPPOSITE TO SRI SADHGURU KABEERANANDA SWAMI VIDYAPEET CHALLAKERE ROAD CHITRADURGA KARNATAKA - 577 501 2. ASSISTANT COMMISSIONER FOR COMMERCIAL TAXES ENFORCEMENT -1 DEPARTMENT OF COMMERCIAL TAXES OPPOSITE TO SRI SADHGURU Digitally signed by AMBIKA H B Location: High Court of Karnataka - 2 - HC-KAR CNR: KAHC010332992026 NC: 2026:KHC:50320-DB WA No. 1416 of 2026 KABEERANANDA SWAMI VIDYAPEET CHALLAKERE ROAD CHITRADURGA KARNATAKA - 577 501 3. JOINT COMMISSIONER OF COMMERCIAL TEXAS ENFORCEMENT DEPARTMENT OF COMMERCIAL TAXES TYPING VANIJA TERIGE BHAVANA 2ND STAGE RAGHAVENDRA COLONY ANATHAPUR ROAD BALLARI - 583 101 4. UNION OF INDIA THROUGH ITS SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI - 110 001 5. NAVEED S/O MUBIN AGE: 20 YEARS OCC: DRIVER R/O GANDHOLA, POGWALDA DISTRICT ALWAR RAJASTHAN - 301 707 …RESPONDENTS (SRI ARAVIND V CHAVAN, CGC FOR RESPONDENT NO.4) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO ALLOW THE ABOVE APPEAL AND SET ASIDE THE ORDER DATED 22/04/2026 PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.10499/2026 INSOFAR AS IT DECLINES TO GRANT INTERIM RELIEF SOUGHT BY THE APPELLANT AND PASS NECESSARY ORDERS THEREON. THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: - 3 - HC-KAR CNR: KAHC010332992026 NC: 2026:KHC:50320-DB WA No. 1416 of 2026 CORAM: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE and HON'BLE MRS. JUSTICE K.S. HEMALEKHA ORAL JUDGMENT (PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE) 1. The appellant has filed the present appeal impugning an order dated 22.04.2026, whereby the learned Single Judge had directed issuance of notice and further directed that the petition (W.P No.10499/2026) be listed in the week commencing from 15.06.2026 along with W.P No.10712/2026. 2. The appellant who is the petitioner in the said writ petition, has challenged the said order to a limited extent that the learned Single Judge had not granted any ex parte ad interim relief. 3. This Court is informed that the aforementioned writ petitions are now set down for final hearing on 21.09.2026. In the aforesaid view, the learned counsel appearing for the appellant requests that the hearing of the present appeal be deferred. However, we do not consider it necessary to do so. - 4 - HC-KAR CNR: KAHC010332992026 NC: 2026:KHC:50320-DB WA No. 1416 of 2026 4. Since the writ petitions have been set down for final hearing, we consider it apposite to dispose of the present appeal with a request to the learned Single Judge to endeavour to dispose of the said petition as expeditiously as possible. 5. All rights and contentions of the parties are reserved. 6. The pending interlocutory application stands disposed of. Sd/- (VIBHU BAKHRU) CHIEF JUSTICE Sd/- (K.S. HEMALEKHA) JUDGE AHB List No.: 2 Sl No.: 14