IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21^ST DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 35023 OF 2025 (T-RES)

BETWEEN:

1. SMT RAJA GOPALA REDDY SAVITHA W/O SRI MANJUNATHA R.

REPRESENTED BY ITS PROPRIETOR OF M/S. V EXPRESS, AGED ABOUT 46 YEARS, NO. 100, 4TH CROSS, OPP BEGUR ROAD, BOMMANAHALLI, BENGALURU-560068.

…PETITIONER (BY SRI. RAGHAVENDRA B. HANJER.,ADVOCATE)

AND:

1. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, MINISTRY OF Digitally signed FINANCE, VIDHANA SOUDHA, AMBEDKAR VEEDHI, by BANGALORE-560001.

SHARADAVANI B Location: High

2. THE DEPUTY COMMISSIONER OF COMMERCIAL Court of Karnataka TAXES, (AUDIT) - 4.7, DGSTO-04, ROOM NO.601, 6TH FLOOR, BMTC TTMC BUILDING, KORAMANGALA, BENGALURU - 560095.

…RESPONDENTS (BY SRI K. HEMAKUMAR AGA)

THIS WRIT PETITION UNDER ARTILCES 226 AND 227 OF THE CONTITUTION OF INDA IS FILED PRAYING TO ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED SHOW CAUSE NOTICE BEARING NO. DC(AUD)4.7)/GST/DRC-01/VEXP/2024-25 DATED 13.05.2024 (ANNEXURE-A1) ALONG WITH SUMMARY OF THE SHOW CAUSE NOTICE BEARING REFERENCE NO. ZD290524031057H DATED 13.05.2024 ISSUED IN FORM