IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 21506 OF 2025 (T-RES)

BETWEEN:

GOLDMAN SACHS SERVICES PRIVATE LIMITED A COMPANY INCORPORATED UNDER COMPANIES ACT (1), 1956, HAVING ITS REGISTERED OFFICE AT WING A, WING B, GROUND TO 6^TH FLOOR, HELIOS BUSINESS PARK, 150 OUTER RING ROAD, KADUBEESANAHALLI, BENGALURU – 560 103 AND REPRESENTED BY ITS MANAGING DIRECTOR MR.AKBAR AMIN.

…PETITIONER Digitally signed by (BY SRI KUMAR HARSHAVARDHAN AND NAGAVENI SRI BHARATH JANARTHANAN, ADVOCATES)

Location:

High Court of Karnataka AND:

1. UNION OF INDIA THROUGH ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL SECRETARIAT, NORTH BLOCK, NEW DELHI – 110 001.

2. PRINCIPAL COMMISSIONER OF CENTRAL TAX, BENGALURU EAST COMMISSIONERATE, DIVISION-I TRAFFIC AND TRANSIT MANAGEMENT CENTRE, B.M.T.C. BUS STAND, HAL AIRPORT ROAD, DOMMALURU, BENGALURU – 560 071.

3. DEPUTY COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, BENGALURU EAST, DIVISION - 8, TTMC, BTMC, DOMLUR, BENGALURU – 560 071.

…RESPONDENTS (BY SRI UNNIKRISHNAN M., ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226