IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.4676 OF 2025 (T-RES)

BETWEEN:

M/S PSY CONSTRUCTIONS REPRESENTED BY PROPRIETOR SRI G LOKESH S/O SRI THIMMAIAH AGED ABOUT 57 YEARS CIVIL CONTRACTOR R/AT NO.96, SHARI GANESH NILAYA

5^TH CROSS, RAJENDRA NAGARA SHIVAMOGGA – 577 201. AS PER KVAT ACT, 2003 PROPRIETORSHIP CONCERN.

…PETITIONER (BY SRI. SATHYANARAYANA T.R., ADVOCATE)

AND:

1. THE STATE OF KARNATAKA FINANCE DEPARTMENT

2^ND FLOOR, VIDHANA SOUDHA BENGALURU – 560 001 Digitally signed REPRESENTED BY ITS by CHANDANA CHIEF SECRETARY.

B M Location: High

2. THE MANAGING DIRECTOR Court of Karnataka KARNATAKA NEERAVARI NIGAM NIYAMITHA

4^TH FLOOR, COFFEE BOARD BUILDING NO.1 DR. B.R. AMBEDKAR VEEDHI, BENGALURU – 560 001.

3. THE EXECUTIVE ENGINEER KARNATAKA NEERAVARI NIGAM NIYAMITHA UPPER TUNGA PROJECT DIVISION SHIVAMOGGA ZONE SHIVAMOGGA – 577 202.

…RESPONDENTS (BY SMT.JYOTI M. MARADI, HCGP FOR R-1;

SRI. PRASHANTH B.R., ADVOCATE FOR R-2 & R-3)

THIS W.P. IS FILED UNDER ARTILCES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE R-2 AND R-3 TO DISBURSE THE GST AMOUNT IN FAVOUR OF THE PETITIONER OR