IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 4971 OF 2025 (T-RES)

BETWEEN:

1. M/S B.H. GANGADHARACHAR CONTRACTOR A SOLE PROPRIETORSHIP REGISTERED UNDER THE GST ACT 2017, BOOVANAHALLY VILLAGE, BOOVANAHALLI POST, HOLENARASHIPURA TALUK, HASSAN DISTRICT – 573 211.

GSTIN: 29AEUPG9475K1ZF REPRESENTED BY ITS PROPRIETOR, BOOVANAHALLY HONNACHARY GANGADHARACHARY Digitally signed by SREEDHARAN BANGALORE …PETITIONER SUSHMA (BY SRI. KANISHK RAVINDRAN, ADVOCATE)

LAKSHMI Location: High Court of AND:

Karnataka

1. STATE OF KARNATAKA DEPARTMENT OF FINANCE, 2^ND FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY.

2. EXECUTIVE ENGINEER, CNNL NO.1, H.R.B.H.L.C. DIVISION, HOLENARASIPURA, HASSAN DISTRICT - 573 120.

…RESPONDENTS (BY SRI.K HEMA KUMAR, AGA FOR R1;

SRI. B R PRASHANTH, ADVOCATE FOR R2)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.2 TO PAY/REIMBURSE GST @ 12% FOR EACH OF THE WORKS CONTRACT/COMPOSITE SUPPLY EXECUT