IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 32732 OF 2024 (T-RES)

BETWEEN:

SMT. THANUJA GURUPRASAD RAO, W/O. LATE GURUPRASAD KODIBETTU RAO, AGED ABOUT 46 YEARS, R/AT B 2-31/31, FLAT NO. 604, 6^TH FLOOR, BLUBERRY HILLS, ABHIMAN HEIGHTS, MANGALORE KONCHADY, DAKSHINA KANNADA - 575 008.

M/S. LINES N CURVES, THE PROPRIETORSHIP FIRM, ERSTWHILE PROPRIETOR SHRI. GURUPRASAD KODIBETTU RAO, SINCE DEAD REPRESENTED BY HIS WIFE, SMT. THANUJA GURUPRASAD RAO …PETITIONER (BY SRI. NIKHIL VASISHTA, S. DHANUSH, ADVOCATES FOR Digitally SRI. P. B. HARISH, ADVOCATE)

signed by CHANDANA B M AND:

Location:

High Court of COMMERCIAL TAXES OFFICER, Karnataka 4^TH FLOOR, ROOM NO. 402, VANIJYA THERIGE BHAVANA, MAIDAN ROAD, MANGALORE - 575 001.

…RESPONDENT (BY SMT. JYOTI M. MARADI, HCGP)

THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT OF APPROPRIATE NATURE TO CALL FOR THE RECORDS OF THE CASE AND AFTER SCRUTINIZING THE SAME, TO SET ASIDE AND QUASH THE IMPUGNED ORDER NO CTO/LGSTO-262/ADJ/2024-25 DATED 22.07.2024 IN FORM GST DRC-07 BEARING REFERENCE NO ZD290724077301A DATED 23.07.2024 R