IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 11470 OF 2024 (T-RES)

BETWEEN:

GETRONICS SOLUTIONS INDIA PRIVATE LIMITED

1^ST FLOOR, NO.332, THIMMAIAH ROAD, OFF. QUEEN’S ROAD, BENGALURU, KARNATAKA – 560 051, A COMPANY REGISTERED UNDER THE COMPANIES ACT 1956 REP. HEREIN BY ITS DIRECTOR MR. JOSEPH VARGHESE …PETITIONER (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE)

AND:

1. COMMISSIONER OF CENTRAL TAX (APPEALS II)

TTMC BMTC BUILDING, 4^TH FLOOR, OLD AIRPORT ROAD, DOMLUR, BENGALURU – 560 071 Digitally signed by CHANDANA

2. JOINT COMMISSIONER OF CENTRAL TAX B M OFFICE OF THE CENTRAL TAX, Location: High NORTH COMMISSIONERATE, Court of Karnataka HMT BHAVAN GANGANAGAR, BANGALORE – 560 032 …RESPONDENTS (BY SRI. UNNIKRISHNAN M., ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO THE PAYMENT OF RS. 1,99,10,490/- MADE UNDER PROTEST DURING THE COURSE OF THE ASSESSMENT PROCEEDINGS SATISFIES THE CONDITION OF PRE-DEPOSIT OF 10 PERCENT OF THE TOTAL DISPUTED TAX OF RS. 11,15,72,010/- AS REQUIRED UNDER SECTION 107(6) OF THE GST ACT AND ETC., THIS PETITION, COMING ON FOR ORDE