IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 9^TH DAY OF DECEMBER, 2025

BEFORE

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

WRIT PETITION NO. 34974 OF 2025 (T-RES)

BETWEEN:

1. M/S YIELDASSET REAL TECH PVT. LTD. A PRIVATE LTD., COMPANY INCORPORATED

UNDER THE COMPANIES ACT 2013

(REP BY ITS MANAGING DIRECTOR AND

AUTHORIZED SIGNATORY

MR. RAJESH KUMAR BINNER

OFFICE AT B-304, RELIAABLE ACACIA

5^TH CROSS, 7^TH MAIN, OFF SARJAPURA ORR IBBLUR, BELLANDUR, BENGALURU 560103.

…PETITIONER

(BY SRI. SENTHIL KUMAR .D.U, ADVOCATE)

AND:

Digitally signed 1. THE STATE OF KARNATAKA

by CHAITHRA A

REP. BY ITS SECRETARY

Location: HIGH

COURT OF MINISTRY OF REVENUE

KARNATAKA

VIDHANA SOUDHA, AMBEDKAR VEEDHI

BANGALORE 560 001.

2. THE COMMISSIONER OF COMMERCIAL TAXES

VANIJYA THERIGE KARYALAYA

1^ST MAIN, GANDHINAGAR

BANGALORE 560 009.

3. THE ASSISTANT COMMERCIAL

OF COMMERCIAL TAXES

LGSTO-15, BMTC BUILDING 6^TH FLOOR, KORAMANGALA

6^TH BLOCK, BENGALURU 560 047.

4. THE COMMERCIAL TAX OFFICER LGSTO -015, DGSTO-4, VTK 2 'A' BLOCK, 1^ST FLOOR, KORAMANGALA BENGALURU 560047

5. M/S. ICICI BANK LTD.

SY NO. (80/2), PLOT NO.23, 24 AND 25 BELLANDUR VILLAGE, VARTHUR HOBLI BANGALORE 560103.

(REP. BY ITS AUTHORIZED SIGNATORY)

…RESPONDENTS (BY SMT. JYOTI M. MA