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. 35036 OF 2025 (T-RES)

BETWEEN:

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

(PROPRIETORSHIP CONCERN)

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

AND:

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

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

…RESPONDENTS (BY SMT.JYOTI M.MARADI, HCGP)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) ISSUE A WRIT OR ORDER OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED SHOW CAUSE NOTICE BEARING NO.DC(AUDIT)4.7)/GST/DRC-01/VEXPRESS/2023-24 DATED 15.09.2023 (ANNEXURE-A1) ALONG WITH SUMMARY OF THE SHOW CAUSE NOTICE BEARING REFERENCE NO. ZD2909230229219 DATED 15.09.2023 ISSUED IN