IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 24^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 105678 OF 2025 (T-RES)

BETWEEN:

S. PALANISWAMY AN INDIVIDUAL SON OF SHRI SEGAMALAI GOUNDER AGED 67 YEARS, PRESENTS RESIDING AT NO.162/7, 2^ND ROAD, JAGADAMBA STREET, VIDYANAGARA, SHIVAMOGGA-577203.

EMAIL. SRIVATSALAW@GMAIL.COM MOB.+9189714 70774 …PETITIONER (BY SRI. S. G. SOLARGOPPA, ADVOCATE)

AND:

1. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE Digitally signed by RAKESH S NO.71, CLUB ROAD, HARIHAR Location: High BELAGAVI-590001.

Court of Karnataka, Dharwad Bench, Dharwad

2. THE JOINT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE NO.71, CLUB ROAD, BELAGAVI-590001.

3. THE COMMISSIONER OF CENTRAL TAX (APPEALS)

NO.71, CLUB ROAD, BELAGAVI-590001.

4. THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, DHARWAD A RANGE GROUND FLOOR, C.R. BUILDING, NAVANAGAR, HUBBALLI-580025.

…RESPONDENTS (BY SRI.G.S. HULAMANI, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND

227 OF THE CONSTITUTION OF INDIA PRAYING TO:

a) QUASH THE ADJUDICATION ORDER BEARING SL.NO. BEL-

EXCUS-000-DWD-DIV-ADC-KRR-81/2021-22 ST (DIN 2022 0357 TC000000 AA5F) DAT