IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 12^TH DAY OF DECEMBER, 2025

BEFORE

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

WRIT PETITION NO. 13502 OF 2024 (T-RES)

BETWEEN:

LI AND FUNG (INDIA) PRIVATE LIMITED

A REGISTERED COMPANY,

HAVING ITS PRINCIPAL OFFICE IN

BANGALORE AT 33/5,

1^st FLOOR , REAR PORTION,

MOUNT KAILASH,

MEANEE AVENUE ROAD,

BENGALURU URBAN

KARNATAKA – 560 042

REPRESENTED BY ITS AUTHORIZED SIGNATORY

MR. NARESH KUMAR SHARMA

…PETITIONER

(BY SRI. TARUN GULATI, SENIOR COUNSEL FOR

SRI. PARASHURAM A. L., ADVOCATE)

AND:

Digitally signed by CHANDANA

B M 1. UNION OF INDIA

THROUGH THE SECRETARY,

Location: High

Court of DEPARTMENT OF REVENUE,

Karnataka MINISTRY OF FINANCE,

NORTH BLOCK,

NEW DELHI – 110 001

2. STATE OF KARNATAKA THROUGH THE SECRETARY,

COMMERCIAL TAX DEPARTMENT,

COMMERCIAL TAX OFFICE-1

FIRST MAIN ROAD,

GANDHINAGAR

BANGALORE – 560 009

3. JONT COMMISSIONER, GST COMMISSIONERATE, BENGALURU EAST

4^th FLOOR, TTMC/BMTC BUILDING, OLD AIRPORT ROAD, DOMLUR, BENGALURU – 560 071

4. ASSISTANT COMMISSIONER OF CENTRAL TAX DIVISION-2 GST, COMMISSIONERATE, BENGALURU EAST , 4^th FLOOR, TTMC/BMTC BUILDING, ABOVE BMTC BUS STAND, DOMLUR, BENGALURU – 560 071

5. SUPERINTENDENT OF CENTRAL TAX EAST DIVISION-2, BENGAL