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. 35027 OF 2025 (T-RES)

BETWEEN:

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

(PROPRIETORSHIP CONCERN)

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

AND:

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

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. HEMAKUMAR K. AGA)

THIS WRIT PETITION UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDAI IS FILED PRAYING TO ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED SHOW CAUSE NOTICE BEARING NO. NO.DC(AUD)-4.7)/GST/DRC-01/VEXP/2023-24 DATED 21.12.2023 (ANNEXURE-A1) ALONG WITH SUMMARY OF THE SHOW CAUSE NOTICE BEARING REFERENCE NO. ZD291223062661G DATED 21.12.2023 ISSUED IN