IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 11^TH DAY OF DECEMBER, 2025

BEFORE

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

WRIT PETITION NO. 19351 OF 2024 (T-RES)

BETWEEN:

M/S BLUEFISH PHARMACEUTICALS PRIVATE LIMITED

REPRESENTED BY ITS

AUTHORISED SIGNATORY/DIRECTOR

SHRI VIVEKANANDAN SUNDARAMURHTY

AGED ABOUT 47 YEARS

SON OF SUNDARAMURTHY

RESIDING AT: NO. 110-B,

J S HARMONY APARTMETN 3^RD MAIN, T.C PALYA ROAD

HORAMAVU, BENGALURU - 560 043.

…PETITIONER

(BY SRI. BHARAT RAICHANDANI, AND

SRI. RAAGHUL PIRAANESH, AND

SRI. CHANDRAKIRAN.K, ADVOCATES)

AND:

1. THE UNION OF INDIA

REPRESENTED BY HEREIN BY

Digitally signed THE SECRETARY, DEPARTMENT OF REVENUE

by CHANDANA MINISTRY OF FINANCE

B M GOVERNMENT OF INDIA

Location: High NORTH BLOCK, NEW DELHI 110 001.

Court of

Karnataka

2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

REPRESENTED HEREIN BY THE CHAIRMAN

DEPARTMENT OF REVENUE

MINISTRY OF FINANCE

GOVERNMENT OF INDIA,

NORTH BLOCK, NEW DELHI 110 001.

3. ASSISTANT COMMISSIONER OF COMMERCIAL

TAXES LGSTO -038

LGSTO-038, II , 2^ND FLOOR

HAL-2^ND STAGE

DEFENCE COLONY

INDIRANAGAR BENGALURU - 560 038.

4. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-5 SHANTHI NAGAR BENGALURU - 560 027.

…RESPONDENTS (BY SRI. NISHAN UNNI.P, CGC FOR