IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 23369 OF 2025 (T-RES)

BETWEEN:

SRI. PRASANNA KUMAR H K AGED ABOUT 53 YEARS, S/O H D KRISHNAPPA, CIVIL WORKS CONTRACTOR, RESIDING OPP. ANNAPURNESHWARI KALYANA MANTAPA, NEAR DENTAL COLLEGE

2^ND STAGE, M G ROAD, VIDYANAGAR, HASSAN-573 201.

…PETITIONER (BY SRI. NAVEEN G.S., ADVOCATE)

AND:

THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES., LOCAL GOODS SERVICE TAXES OFFICE-240 SWAMY ARCADE, I FLOOR, OPP. TO HDFC BANK, Digitally KUVEMPU NAGAR, signed by HASSAN-573 201.

MADHURI S …RESPONDENT Location :

(BY SRI. K. HEMA KUMAR, AGA)

High Court of Karnataka THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH / SET ASIDE THE ASSESSMENT ORDER PASSED UNDER SECTION 38(5)(A) DATED 11.09.2023 BY THE RESPONDENT AND PRODUCED AS ANNEXURE-D 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:

“(i) Issue a writ or such other order in the nature of Certiorari to quash / set aside the assessme