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. 25126 OF 2022 (T-RES)

BETWEEN:

LATE SRI BALASETTYHALLI MUNEGOWDA CHANDREGOWDA

REPRESENTED BY HIS LEGAL REPRESENTATIVE

SRI B. M. VENKATARAMANA GOWDA

BROTHER OF LATE SRI BALASETTYHALLI MUNEGOWDA

CHANDREGOWDA,

S/O LATE SRI MUNE GOWDA

AGED ABOUT 52 YEARS

BALASETTYHALLI,

MUDIYANUR POST, MULBAGAL TALUK

KOLAR DISTRICT – 563 131

…PETITIONER

(BY SRI. ANNAMALAI S., ADVOCATE)

AND:

THE PRINCIPAL COMMISSIONER OF CENTRAL TAX,

GST COMMISSIONERATE, BENGALURU EAST

Digitally signed

TRAFFIC AND TRANSIT MANAGEMENT CENTRE

by CHANDANA

BMTC BUS STAND, HAL AIRPORT ROAD

B M

DOMMALURU, Location: High

Court of BENGALURU – 560 071

Karnataka …RESPONDENT

(BY SRI. JEEVAN J. NEERALGI, ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE

CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER IN ORIGINAL PASSED BY THE RESPONDENT VIDE ORDER NO.22/2022 DATE OF PASSING 26.04.2022 AND DATE OF ISSUE 03.05.2022 TO THE EXTENT HELD AGAINST THE PETITIONER

HEREIN MARKED AS ANNEXURE-A.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY,

ORDER WAS MADE THEREIN AS UNDER:

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