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. 108769 OF 2025 (T-RES)

BETWEEN:

M/S V M HEBBAL CONTRACTOR (A PROPRIETARY CONCERN REGISTERED UNDER THE PROVISION OF CGST/SGST ACT, 2017)

NO. AT POST NIDAGUNDI, BIJAPUR – 586 212, (REPRESENTED BY ITS PROPRIETOR SHRI. V. M. HEBBAL S/O. MAHADEVAPPA HEBBAL, AGED ABOUT 50 YEARS)

…PETITIONER (BY SRI. PRAKASH D., ADVOCATE)

AND:

1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT), VANIJYA TERIGE BHAVAN, SECTOR NO 07, NAVANAGAR, BAGALKOT – 587 103.

Digitally signed by RAKESH S HARIHAR

2. THE DEPUTY COMMISSIONER Location: High Court of Karnat aka, OF COMMERCIAL TAXES, Dharwad Bench, Dharwad (AUDIT 2) AFZALPUR TAKKE, VIJAYAPUR – 586 102.

3. THE ADDITIONAL DIRECTOR OFFICE OF THE ADDITIONAL DIRECTOR GENERAL OF GST INTELLIGENCE, BELAGAVI ZONAL UNIT, SHRI LAXMI COMPLEX, NO 4855/83, SADASHIV NAGAR, 1^ST CROSS, APMC ROAD, BELAGAVI – 590 019.

4. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, BELAGAVI, GST COMMISSIONERATE, NO 71, CLUB ROAD, BELAGAVI – 590 001.

5. THE SUPERINTENDENT OF CENTRAL TAX (GST), BIJAPUR C RANGE, AFZALPUR TAKKE, BIJAPUR – 586 102.

…RESPONDENT