IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 6129 OF 2024 (T-RES)

BETWEEN:

M/S ARUSHI GREEN ENERGY (INDIA) PVT LTD., 415, 20^TH MAIN, 1^ST BLOCK, RAJAJINAGAR, OPP. RAJAJINAGAR METRO STATION WOC ROAD, BANGALORE – 560 010 REP. BY ITS DIRECTOR, SHASHIKIRAN N. K., …PETITIONER (BY SRI. D.R. KAPALAGANTI, ADVOCATE)

AND:

THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-2.9) DGSTO-2 # 642, PIONEER PLAZA KECHHANAHALLI MAIN ROAD, R. R. NAGARA, Digitally signed BENGALURU – 98.

by CHANDANA …RESPONDENT B M (BY SRI. HEMA KUMAR K., AGA)

Location: High Court of Karnataka THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED AUDIT OBSERVATION AND ISSUED UNDER SECTION 65(6) OF THE KGST ACT-2017 BEARING REF.NO.DCCT9 (AUDIT- 2.9)/GST/ADT/2023-24 DTD. 13.07.2023 AT ANNEXURE-B AND QUANTIFICATION REPORT BEARING REF NO. DCCT(AUDIT- 2.9)/GST/ADT/2023-24 DTD. 18.08.2023 VIDE ANNEXURE-C AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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

ORAL ORDER

In this petition, petitioner see