IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 29600 OF 2025 (T-RES)

BETWEEN:

M/S ICIRI ROOFING REP. IT PROPRIETRIX H. P. LATHA, W/O K. K. KALAYAN KUMAR PLOT NO. 120-B, KIADB, GROWTH CENTER HOLENARASIOPURA ROAD, NEAR NAYARA PETRLO BANK HASSAN – 573 201 …PETITIONER (BY SRI. T K VEDAMURTHY.,ADVOCATE)

AND:

1. THE COMMERCIAL TAX OFFICER AUDIT-2, SHIVAMOGA – 577 205 D igitally signed by

2. THE JOINT COMMISSIONER OF COMMERCIAL TALXES CHANDANA (AUDIT) ADMINISTRATION, B M SUVARANA KARNATAKA VANIJAYA THEREGE BHAVANA, Location:

A-BLOCK, 12^TH CROSS, 100 FEET ROAD, High Court of NEAR GOPAL GOWDA EXTENSION Karnataka SHIVAMOGGA – 577 205

3. THE JOINT COMMISSIONER OFCOMMERCIAL TAXES (APPEALS)

MALNAD DIVISION SHIVAMOGGA – 577 205.

4. THE COMMISSIONER OF COMMERCIAL LTAXES STATE OF KARNATAKA, VANIJAYA THEREGE KARYALAYLA KALIDASA MARG ROAD, BENGALURU – 560 009 …RESPONDENTS (BY SRI. JYOTHI M. MARADI. HCGP)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING AN IMPUGNED ORDER DATED 13.08.2025 IN T NO.546/2025-26 PASSED UNDER SECTION 107 OF THE GST ACT, PRODUCED AS AN