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. 108748 OF 2025 (T-RES)

BETWEEN:

KARIBASAPPA DURGAPPA HADAGALI, PROP. M/S NANDI STEELS, CTS NO. 804, 805, MOORUSAVIRMATH ROAD, HUBBALLI, GSTN.29AALPH0471R1Z3 …PETITIONER (BY SRI. S. G. SOLARGOPPA, ADVOCATE)

AND:

1. THE ADDITIONAL COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE (APPEALS), NO.71, CLUB ROAD, BELAGAVI – 590 001.

2. THE SUPERINTENDENT OF CENTRAL TAX, GST RANGE-D, 1^ST FLOOR, C.R.BUILDING, NAVANAGAR, Digitally signed by RAKESH S HUBBALLI – 580 025.

HARIHAR …RESPONDENTS Location: High Court of Karnat aka, (NOTICE TO RESPONDNETS IS DISPENSED (MEMO FILED)

Dharwad Bench, Dharwad THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND

227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR QUASHING THE ORDER-IN-APPEAL DATED 29-03-2025 PASSED BY THE RESPONDENT-1 ORDER-IN-APPEAL NO. BGM-JJ-ADC- 229-2024-25-GST AND VIDE ANNEXURE-A AND QUASH THE ADJUDICATION ORDER BEARING NO. BEL-CGST-000-HUB-SUP- RHB-08-2023-24 DATED 07-12-2023 PASSED BY THE RESPONDENT -2 AND VIDE ANNEXURE –