IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 15726 OF 2024 (T-RES)

BETWEEN:

SUPERSEVA GLOBAL SERVICES PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT 2013 REPRESENTED BY ITS MANAGING DIRECTOR SHRI AJAY SHANKAR SHARMA S/O SHRI RAM UMED SHARMA AGED 48 YEARS, HAVING OFFICE AT NO.139 RAINBOW RESIDENCY, SARJAPURA ROAD JUNNASANDRA, BENGALURU – 560 035 …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE)

AND:

THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES(AUDIT) 4.9 DGSTO-4 Digitally signed

5^TH FLOOR, TTMC BUS DEPOT-15 by CHANDANA KORAMANGALA, B M BENGALURU – 560 095 Location: High …RESPONDENT Court of Karnataka (BY SMT. JYOTI M. MARADI, HCGP)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH IMPUGNED ORDER BEARING NO. JCCT/DGSTO-4/ACCT (AUDIT)-4.9/GST-/T-/2023-24 DATED 21.12.2023 (ANNEXURE-A) PASSED BY THE RESPONDENT.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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

ORAL ORDER

In this petition, petitioner seeks for the following reliefs: “(a) Issue a w