IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 29926 OF 2025 (T-RES)

BETWEEN:

M/S NANDI AGENCIES, REPRESENTED BY ITS PROPRIETOR, SHRI. KUNIGAL BASAVALINGAIAH PRABHUSHANKAR, S/O SHRI K. C. BASAVALINGAIAH, AGED ABOUT 58 YEARS, HAVING OFFICE AT MADDUR ROAD, OPPOSITE OLD LIC BUILDING, KUNIGAL, TUMAKURU (TUMKUR) - 572 130 GSTIN: 29AHPP8168N1ZB …PETITIONER (BY SRI. PRANAY SHARMA Y., ADVOCATE)

AND:

1. THE COMMERCIAL TAX OFFICER LGSTO-175, TUMKUR, VANIJYA TERIGE SANKEERNA, Digitally signed by CHANDANA NEAR SUKRUTHA HOSPITAL, B M SIDDARAMESHWARA EXTENSION, Location: H igh TUMAKURU - 572 103 Court of Karnataka 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAX LGSTO-175, TUMKUR, VANIJYA TERIGE SANKEERNA, NEAR SUKRUTHA HOSPITAL, SIDDARAMESHWARA EXTENSION, TUMAKURU - 572 103

3. JOINT COMMISSIONER OF COMMERCIAL TAXES APPEALS-6, TTMC COMPLEX, SHANTHINAGARA, BENGALURU - 560 027

4. JOINT COMMISSIONER OF COMMERCIAL TAXES TUMKUR, VANIJYA TERIGE SANKEERNA, NEAR SUKRUTHA HOSPITAL, SIDDARAMESHWARA EXTENSION, TUMAKURU - 572 103 …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP)

THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER IN APPEAL PASSED UNDER SECTION 107(11) OF ACT BY THE RESPONDENT NO.3 VIDE OIA NO. GST/AP.NO.61/2024-25 DATED 27.08.2024. COPY OF THE ORDER IN APPEAL DATED 27.08.2024 IS ENCLOSED AND MARKED AS ANNEXURE-A1 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, the petitioner seeks following reliefs:

" a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order in Appeal passed under section 107(11) of Act by the Respondent No.3 vide OIA No. GST/AP.No.61/2024-25 dated 27.08.2024. Copy of the Order In appeal dated 27.08.2024 is enclosed and marked as Annexure -A1.

b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing Order in Original passed under section 73(9) of the Act by the Respondent No.1 vide OIO No. CTO/LGSTO-175/TMK/Adj-165/23-

24 dated 22.12.2023. Copy of the Order In original dated 22.12.2023 is enclosed and marked as Annexure - A2.

c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Summary of the Order in Original passed under section 73 of the Act, 2017 by the Respondent No.1 vide Reference Number ZD2912230680061 dated 22.12.2023. Copy of the Summary of the Order In original in DRC-07 dated 22.12.2023 is enclosed and marked as Annexure - A3.

d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Show cause notice issued by the Respondent No.1 dated 27.09.2023 bearing Office No. CTO/LGSTO-175/TMK/DRC- 01/1B-50/23-24 issued under section 73(1) for the tax periods 2017-2018 of the Act. Copy of the show cause notice dated 27.09.2023 issued under section 73(1) of the KGST Act, 2017 is enclosed and marked as Annexure - A4.

e) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the summary of the Order in Form GST DRC-01 dated 27.09.2023 issued by the Respondent No.1 bearing. Reference No. ZD2909230472727. Copy of the Summary of the Order in Form GST DRC-01 dated 27.09.2023 is enclosed and marked as Annexure - A5.

f) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the DRC-01A issued by the Respondent No.1 under section 73(5) of Act for the tax period 2017-2018 dated 01.09.2023 vide Office No. ACCT/LGSTO-175/DRC-01A/1B-50/23-24. Copy of the DRC-01A dated 01.09.2023 issued under section 73(5) of the KGST Act, 2017 dated 01.09.2023 is enclosed and marked as Annexure - A6.

g) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the DRC-01A issued by the