IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 30892 OF 2025 (T-RES)

BETWEEN:

KARNATAKA SECURITY FORCE-9 AND RAA DETECTIVE, A PROPRIETORSHIP CONCERN REPRESENTED BY ITS PROPRIETOR, MR. RAMEGOWDA MAHALINGAPPA SON OF MR. MAHALINGAPPA AGED 49 YEARS HAVING ITS OFFICE AT NO. 42, SRI SAMRUDHI, 1^ST MAIN, 1^ST CROSS, RHBCS LAYOUT, BHAVANI NAGAR, MALLATHALLI BENGALURU - 560 056 EMAIL: srivatsalaw@gmail.com PHONE: 89714 70774 …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE)

AND:

D igitally signed by 1. THE JOINT COMMISSIONER OF CENTRAL TAX CHANDANA BANGALORE WEST COMMISSIONERATE B M 1^ST FLOOR, BMTC BUS STAND, Location: BANASHANKARI, KANAKAPURA ROAD, High Court BENGALURU – 560 070 of Karnataka

2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, WEST DIVISION – 7, 1^ST FLOOR, BMTC BUS STAND, BANASHANKARI, KANAKAPURA ROAD, BENGALURU – 560 070 …RESPONDENTS (BY SRI. AKASH B. SHEETY, ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH ORDER-IN-

ORIGINAL BEARING NO. 39/2025-26-SERVICE TAX [DIN 20250657YU00004242 4D] DATED 30.06.2025 [ANNEXURE – A]

PASSED BY THE