IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.30948 OF 2025 (T-RES)

BETWEEN:

M/S RELY FAB SOLUTIONS NO.163, 10^TH MAIN, 3^RD PHASE, PEENYA INDUSTRIAL AREA, BENGALURU - 560 058 REPRESENTED BY ITS PARTNER, SRI RAGHU D J.

…PETITIONER (BY SRI. NEHA ALUR FOR SRI. ATUL K. ALUR, ADVOCATES)

AND:

1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE GOVERNMENT OF KARNATAKA, AMBEDKAR VEEDHI, BENGALURU – 560 001.

2. THE COMMISSIONER OF COMMERCIAL TAXES, Digitally VANIJYA THERIGE KARYALAYA, signed by KALIDASA MARG, GANDHI NAGAR, MADHURI S BENGALURU – 560 009.

Location :

High Court of

3. THE ASSISTANT COMMISSIONER Karnataka OF COMMERCIAL TAXES, LGSTO-75, 1^ST FLOOR KIADB BUILDING, 14^TH CROSS, 2^ND STAGE, PEENYA, BENGALURU – 560 058.

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

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR WRIT IN THE NATURE OF CERTIORARI QUASHING THE NOTICE ISSUED IN FORM GST DRC-13 DATED 07/03/2024 AT ANNEXURE-F ISSUED BY RESPONDENT-3 VIDE NO.ACCT/LGSTO-75/DRC-13/2023-24 INSOFAR AS THE PETITIONER IS