IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23^RD DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 5827 OF 2025 (T-RES)

BETWEEN:

1. M/S. EMMANUEL CONSTRUCTIONS PRIVATE LTD., NO.7, 2^ND FLOOR, 5^TH CROSS, AUSTIN TOWN, BEHIND SBI, BENGALURU - 560 047.

(A PRIVATE LIMITED COMPANY REGD. UNDER THE INDIAN COMPANIES ACT, 2013 AND REPRESENTED BY THE SRI STEVEN FREDRICK LOBO, MANAGING DIRECTOR)

AGED 42 YEARS …PETITIONER (BY SRI. HARISH B. NARASAPPA, SENIOR COUNSEL SRI. Y.C. SHIVAKUMAR, ADVOCATE)

Digitally signed AND:

by SHARADAVANI B

1. THE PRINCIPAL SECRETARY TO THE GOVT.

Location: High Court of FINANCE DEPARTMENT, Karnataka

2^ND FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001.

2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-4.9, DGSTO-4, CABIN NO.520, 5^TH FLOOR, 80 FEET ROAD, TTMC BUILDING, KORAMANGALA, BENGALURU - 560 095.

3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT)-21 SOUTH ZONE, VTK-2, RAJENDRANAGAR, KORAMANGALA, BANGALORE - 560 047.

…RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT QUASHING THE IMPUGNED ADJUDICATION ORDER PASSED