IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 33852 OF 2025 (T-RES)

BETWEEN:

SRI VEERAPPA G C, AGED ABOUT 47 YEARS, CONTRACTOR, NO. 4A, HONNUR POST, GOLLARAHATTI, DAVANAGERE – 577 556, GSTIN: 29BACPV6203P1Z3.

…PETITIONER (BY SRI. PRANAY SHARMA Y., ADVOCATE)

AND:

1. THE ASSISTANT COMMISSIONER OF COMMERICAL TAX, LGSTO-465, VANIJYA TERIGE BHAVAN, DEVARAJ URS LAYOUT, A BLOKC, DAVANAGERE, KARNATAKA – 577 006.

Digitally signed 2. JOINT COMMISSIONER OF by CHANDANA COMMERICAL TAXES (APPEALS), B M DAVANAGERE DIVISION, Location: High VANIJYA TERIGE BHAVAN, Court of DEVARAJ URS LAYOUT, Karnataka A BLOCK, DAVANAGERE, KARNATAKA-577 006.

3. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRPERSON, NORTH BLOCK, NEW DELHI-110 001.

4. STATE OF KARNATAKA, REPRESENTED BY SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA, BANGALORE 560 001.

…RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER IN APPEAL PASSED UNDER SECTION 107 OF THE ACT DATED 07.06.2024 VIDE APPEAL NO. KGST/AP-222/2024-25 PASSED BY THE