IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2^ND DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 6003 OF 2021 (T-RES)

BETWEEN:

M/S. S P METALS HAVING ITS OFFICE AT NO.7, 8 SRIGANDHADHAKAVAL VILLAGE, YESHWANTHPURA HOBLI, BENGALURU - 560 091 REP. BY PROPRIETOR SRI. S. SARAVANAN …P1ETITIONER (BY SMT. VEENA J. KALMATH, ADVOCATE FOR SRI. GOVINDRAYA KAMATH K, ADVOCATE)

AND:

1. SENIOR INTELLIGENCE OFFICER DIRECTORATE GENERA OF GST INTELLIGENCE Digitally signed by MANGALURU REGIONAL UNIT SHARADAVANI MANGALURU(CAMP AT BENGALURU)

B Location: High BHARAT NIVAS, GANDHINAGAR, Court of MANNAGUDDA, MANGALORE - 575 003.

Karnataka

2. PRINCIPAL ADDITIONAL DIRECTOR GENERAL DGCI, BELGAVI ZONAL UNIT, SRI LAKSHMI COMPLEX, NO.4855/83, SADASHIV NAGAR, 1ST CROSS, APMC ROAD, BELAGAVI - 590 019.

3. NATIONAL CO OPERATIVE BANK HAVING ITS OFFICE AT AGRAHARA DASARAHALLI BRANCH, NO.82/2, I A MAIN ROAD, M.C.LAYOUT, BENGALURU - 560 040 REPRESENTED BY MANAGER.

4. KARURU VYSYA BANK HAVING ITS OFFICE AT RAJAJINAGAR BRANCH, 20TH MAIN ROAD, 5TH BLOCK, RAJAJINAGAR, BENGALURU - 560 010.

REPRESENTED BY MANAGER.

5. CITY UNION BANK HAVING ITS OFFICE AT PEENYA BRANCH NO.252, SUREKHA COMPLEX, 100 FEET ROAD, PEENYA BENGALURU-560058, REPRESENTED BY MANAGER.

…RESPONDENTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE FOR R1 AND R2;

NOTICE TO R3 TO R5 IS DEFERRED FOR PRESENT)

THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE SEALING ORDER DTD. 17.12.2020 PASSED BY THE R-1 UNDER SECTION 67(4) OF THE GST ACT AGAINST THE PETITIONER AS PER ANNX-A BY ISSUING A WRIT OF CERTIORARI OR ANY OTHER ORDER OR WRIT IN THE NATURE OF A WRIT OF CERTIORARI AND DIRECT THE R-1 TO UN-SEAL THE PERMISES AND HANDOVER THE PHYSICAL POSSESSION OF THE SCHEDULE PREMISE TO THE PETITIONER FOTHWITH BY ISSUANCE OF THE WRIT OF MANDAMUS OR ANY ORDER OR WRIT IN THE NATURE OF A WRIT OF MANDAMUS AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks the following reliefs:

"WHEREFORE, the Petitioners humbly prays that this Hon'ble Court may be pleased to grant the following relief/(s), in the interest of equity and justice:

a. Set aside the sealing order dated 17.12.2020 passed by the 1st Respondent under section 67(4) of the GST Act against the petitioner as per Annexure-A by issuing a Writ of Certiorari or any other order or writ in the nature of a Writ of Certiorari; and direct the 1st Respondent to un-seal the premises and handover the physical possession of the schedule premise to the Petitioner forthwith, by issuance of the Writ of Mandamus or any order or writ in the nature of a Writ of Mandamus b. Set aside the impugned provisional attachment of bank account bearing No. 007403100007446 of the Petitioner maintained with the 3rd Respondent vide order bearing File F No.: impugned order; bearing DGGI DGGI/INT/INTL/832/2020-CR-B-Inv-DD- DGGI-RU Mangalore/1317/2020 dated 15.12.2020 passed by the 2nd Respondent under Section 83 of CGST Act as per Annexure - A1 by issuing a Writ of Certiorari or any other order or writ in the nature of a Writ of Certiorari and;

c. Set aside the impugned provisional attachment of bank account bearing No. 130811500000476 and . 13081150000047512 of the Petitioner maintained with the 4th Respondent vide order bearing No. impugned order; bearing DGGI File F No.:

DGGI/INT/INTL/832/2020-CR-B-Inv-DD-DGGI-RU Mangalore/1315/2020 dated 15.12.2020 passed by the 2nd Respondent under Section 83 of CGST Act as per Annexure-A2 by issuing a Writ of Certiorari or any other order or writ in the nature of a Writ of Certiorari and;

d. Set aside the impugned provisional attachment of bank account bearing No. of the Petitioner maintained with the 5th Respondent vide order impugned order; bearing DGGI File F No.:

DGGI/INT/INTL/832/2020-CR-B-Inv-DD-DGGI-RU Mangalore/1316/2020 dated 15.12.2020 passed by the 2nd Responde