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.37238 OF 2025 (T-RES)

BETWEEN:

OCEAN CONSTRUCTIONS (INDIA) PRIVATE LIMITED

A PRIVATE LIMITED COMPANY

NO.15-17-893/3(3), ZUHRA

2^ND CROSS, SHIVABAGH, KADRI

MANGALURU – 575 002.

REPRESENTED BY ITS DIRECTOR

MR. SHARFUDDIN ALI

SON OF MR.MOHAMMED MULKI

AGED ABOUT 47 YEARS.

…PETITIONER

(BY SRI. PRANAV G. AMBEKAR, FOR SMT. AKHILESHWARI, ADVOCATES)

AND:

1. ADDITIONAL COMMISSIONER OF CENTRAL TAX

MANGALURU COMMISSIONERATE, MANGALURU

OFFICE OF THE COMMISSIONER OF

Digitally signed CENTRAL EXCISE & CENTRAL TAX

by CHANDANA

VII FLOOR, TRADE CENTRE

B M

Location: High BUNTS HOSTEL ROAD

Court of MANGALURU – 575 003.

Karnataka

2. ADDITIONAL DIRECTOR GENERAL

DIRECTOR GENERAL OF

GST INTELLIGENCE (DGGI)

BELAGAVI ZONAL UNIT

BELAGAVI – 590 001.

3. COMMISSIONER OF CENTRAL EXCISE & CENTRAL TAX (REVIEW)

VII FLOOR, TRADE CENTRE

BUNTS HOSTEL ROAD

MANGALURU – 575 003.

4. SENIOR INTELLIGENCE OFFICER OFFICE OF THE ASSISTANT DIRECTOR DIRECTOR GENERAL OF GST INTELLIGENCE MANGALURU REGIONAL UNIT MANGALURU – 575 003.

…RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 AN