IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 8^TH DAY OF DECEMBER, 2025

BEFORE

THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

WRIT PETITION NO. 36549 OF 2025 (T-RES)

BETWEEN:

1. M/S RNS MOTORS PRIVATE LIMITED

(A PRIVATE LIMITED COMPANY INCORPORATED

UNDER THE COMPANIES ACT 1956)

REPRESENTED BY ITS MANAGING DIRECTOR,

MR SUNIL RAMA SHETTY,

NO. 2275, GURGUNTE PALYA,

TUMKUR ROAD,

YESHWANTAPUR,

BANGALORE - 560022.

…PETITIONER

(BY SRI. RAGHAVENDRA B. HANJER, ADVOCATE)

AND:

1. STATE OF KARNATAKA

REPRESENTED BY ITS SECRETARY,

Digitally signed

by DEPARTMENT OF FINANCE,

SHARADAVANI

B VIDHANA SOUDHA,

Location: High AMBEDKAR VEEDHI,

Court of

Karnataka BANGALORE 560 001.

2. THE JOINT COMMISSIONER OF

COMMERCIAL TAXES (ADMN)

DGSTO-6, 3RD FLOOR,

KIADB BUILDING,

14TH CROSS, 4TH PHASE,

PEENYA 2ND STAGE, BANGALORE - 560058.

3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-6.1 DGSTO-6, KIADB BUILDING, 3RD FLOOR, 14TH CROSS, 4TH PHASE, PEENYA, 2ND STAGE, BANGALORE - 560058.

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

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED AUDIT OBSERVATION UNDER SECTION 65(6) OF THE KGST / CGST ACT AND SECTION 20 OF THE IGST ACT, 2017 READ WITH R