- 1 - HC-KAR NC: 2026:KHC:6731 WP No. 52495 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 52495 OF 2019 (T-RES) BETWEEN: SRI. T.N. PARAMESH PROPRIETOR OF M/S CHAITRA INDUSTRIES, S/O NINGEGOWDA, AGED ABOUT 54 YEARS, NO.2542, 28TH CROSS, 17TH MAIN, BANASHANKARI II STAGE, BENGALURU - 560 070. …PETITIONER (BY SRI. DHEERAJ, ADVOCATE FOR SRI. SANATHKUMAR SHETTY K., ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF CENTRAL TAX, OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL TAX, S-1 AND S-2, VINAYAMARGA, SIDDHARTHA NAGARA, MYSURU - 570 011. 2. THE SUPERINTENDENT OF CENTRAL TAX, OFFICE OF THE SUPERINTENDENT OF CENTRAL GOODS AND SERVICE TAX, MANDYA EAST RANGE, 1ST FLOOR, 1ST CROSS, V.V. NAGAR, KALLAHALLI, MANDYA - 571 401. Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:6731 WP No. 52495 of 2019 3. UNION OF INDIA, THE MINISTRY OF FINANCE, JEEVANDEEP BUILDING, PARLIAMENT STREET, NEW DELHI - 110 001, REPRESENTED BY ITS SECRETARY TO FINANCE DEPARTMENT. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R1 AND R2) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE/ORDER DATED 02.04.2019 ISSUED BY RESPONDENT NO.2 THROUGH E-MAIL VIDE ANNEXURE-A. THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER The petitioner has filed a memo along with affidavit. 2. In light of the stand of the petitioner, petition is dismissed. All contentions are kept open. SD/- (S SUNIL DUTT YADAV) JUDGE MCR