IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3^RD DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 19927 OF 2025 (T-RES)

BETWEEN:

1. M/S VISHWAS CONCRETE PRODUCTS PRIVATE LIMITED (A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956)

REPRESENTED BY ITS MANAGING DIRECTOR SRI. B.R. VISHWAS AGED ABOUT 45 YEARS NO.80/85, 3^RD MAIN ROAD NEW THARAGUPET, BANGALORE-560 002.

…PETITIONER (BY SRI. RAGHAVENDRA B. HANJER, ADVOCATE)

Digitally signed by AND:

CHAITHRA A Location:

HIGH COURT OF 1. STATE OF KARNATAKA KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE VIDHANA SOUDHA, AMBEDKAR VEEDHI BANGALORE-560001.

2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) - 3.3, DGSTO-3 ROOM NO.241, BMTC BUILDING SHANTI NAGAR, BANGALORE-560 027.

3. M/S ACC LIMITED (A PUBLIC LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956)

REPRESENTED BY ITS AUTHORIZED SIGNATORY

003A,121,THE ESTATE GROUND FLOOR, DICKENSON ROAD BANGALORE-560 042.

4. M/S SRI. BALAJI CEMENT AND STEEL SUPPLY REPRESENTED BY ITS PROPRIETORSHIP CONCERN MUNICIPAL NO.116, 117, 118/2 UNIT NO.902, PRIDE HULKUL

9^TH FLOOR, LALBAGH FORT ROAD BANGALORE-560 027.

5. SHRI CHENNAI