IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.26955 OF 2025 (T-RES)

BETWEEN:

M/S NAVAYUGA ENGINEERING COMPANY LIMITED BASEMENT 8 (OLD NO. C-28) VK COMMERCE

3^RD MAIN ROAD, IT PARK, RAJAJINAGAR, BENGALURU BENGALURU URBAN – 560 010.

REPRESENTED BY ITS AUTHORIZED SIGNATORY.

SHRI K R KISHORE, RESIDING AT PLOT NO. 379, ROAD NO. 10, JUBILEE HILLS, HYDERABAD – 500 033.

…PETITIONER (BY SRI. G. SHIVADASS, SENIOR COUNSEL APPEARING FOR SRI. RISHAB.J., AND SRI PRASHANTH S., SMT. SHRI GAYATHRI AND SMT. SNEHA SURESH, ADVOCATES)

AND:

JOINT COMMISSIONER OF COMMERCIAL TAXES DGSTO-6, 3^RD FLOOR, KIADB BUILDING, Digitally 14^TH CROSS, 2^ND STAGE, signed by PEENYA INDUSTRIAL AREA, MADHURI S BENGALURU – 560 058.

Location : …RESPONDENT High Court of (BY SRI.K. HEMA KUAMR, AGA)

Karnataka THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE ORDER(S), DIRECTIONS, WRIT(S) IN THE NATURE OF CERTIORARI OR ANY OTHER WRIT QUASHING THE IMPUGNED ORDER IN REVISION BEARING NO. JCCT(ADMN)/DGSTO-6/GST/SMR-03/2025-26 DATED 14.05.2025 PASSED BY THE RESPONDENT IS ENCLOSED AT ANNEXURE-A AS BEIN