IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 29849 OF 2025 (T-RES)

BETWEEN:

M/S AUTO TEC SYSTEMS PRIVATE LIMITED NO.177/6, ‘ASHRAYA ORNATE’, BILEKAHALLI, BANNERGHATTA ROAD, BENGALURU – 560 076 KARNATAKA, INDIA (A PRIVATE LIMITED COMPANY REPRESENTED BY ARUN KUMAR B. R.

ASSISTANT GENERAL MANAGER (FINANCE)

(INCORPORATED UNDER THE COMPANY ACT, 1956)

…PETITIONER (BY SRI. Y.C. SHIVAKUMAR, ADVOCATE)

AND:

ASSISTANT COMMISIONER OF COMMERCIAL TAXES, LGST-25, Digitally signed 6^TH FLOOR, TTMC BUILDING, by CHANDANA NEAR BMTC DEPOT, 80 FT ROAD, B M KORAMANGALA, Location: High BENGALURU – 560 095 Court of Karnataka …RESPONDENT (BY SRI. K. HEMA KUMAR, AGA)

THIS W.P. IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER UNDER SECTION 73 OF THE GST ACTS IN FORM GST DRC-07, BEARING NO. ACCT/LGSTO-025/DRC-07/2A VS. 3B/2024-25 DTD.

28.02.2025 AS AT ANNEXURE-A AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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

ORAL ORDER

In this petition, petitioner seeks for the following reli