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. 19015 OF 2025 (T-RES)

BETWEEN:

1. M/S BSLN ISPAT A SOLE PROPRIETORY CONCERN REP BY MS. PARUL KANSARIA LEGAL HEIR OF THE DECEASED PROPRIETOR MR MAHABIR PRASAD R/AT NO.11186 PRESTIGE SHANTINIKETAN ITPL MAIN ROAD , WHITEFIELD BENGALURU-560048 …PETITIONER (BY SMT. TANMAYEE RAJKUMAR.,ADVOCATE)

AND:

1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-183 OLD RTO BUILDING Digitally signed by JAI JYOTHI J KIADB INDUSTRIAL AREA Location: High CHIKKABALLAPURA - 562 101 Court of Karnataka

2. DEPUTY COMMISSIONER OF COMMERCIAL TAX (AUDIT) - 5.4, DGSTO-5, ROOM 506

5^TH FLOOR, VTK-2 BUILDING RAJENDRANAGARA KORMANGALA, BENGALURU-560 047.

…RESPONDENTS (BY SRI.HEMAKUMAR K. AGA)

THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ADJUDICATION ORDER BEARING NO.

ACCT/LGSTO-183/BOGUSITC/DRC07-2/T-9443/24-25, RFN NO. MA290225020808U DATED 05.02.2025 (ANNEXURE H1) AND THE IMPUGNED SUMMARY ORDER BEARING ZD2902250205889 DATED 05.02.2025 (ANNEXURE NO. H2), ISSUED BY THE 1ST RESPONDENT UNDER SECTION 74 OF THE GST ACT, ETC.

THIS