IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 19068 OF 2023 (T-RES)

BETWEEN:

M/S PADMA ENTERPRISE HAVING OFFICE AT DOOR NO. 13-415/A, JODUMARGA, B.C. ROAD, B MOODA, BANTWAL TALUK, DAKSHINA KANNADA - 574 219 REPRESENTED BY ITS PROPRIETOR SRI. AITHAPPA ALVA, S/O. SRI. KOCHANNA ALVA, AGED ABOUT 65 YEARS.

…PETITIONER (BY SMT. VANI H., ADVOCATE)

AND:

1. THE UNION OF INDIA Digitally signed by MINISTRY OF FINANCE DEPARTMENT OF REVENUE, SHARADAVANI B THROUGH ITS SECRETARY (REVENUE), Location: High NORTH BLOCK, Court of NEW DELHI - 110 001.

Karnataka

2. THE STATE OF KARNATAKA, DEPARTMENT OF FINANCE (GST WING), REPRESENTED BY ITS SECRETARY, VIDHANA SOUDHA, BANGALORE - 560 001.

3. THE COMMERCIAL TAX OFFICER (AUDIT)

PRIMARY CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK BUILDING, 2^ND FLOOR, B C ROAD, BANTWAL - 574 219.

…RESPONDENTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE FOR R1 SMT. JYOTI M. MARADI, HCGP FOR R2 AND R3)

***

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND

227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE AUDIT REPORT BEARING NO.CTO(A)/BANTWAL/ GST-83/2023-24 DATED 18.07.2023 I