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.27378 OF 2025 (T-RES)

BETWEEN:

HOMAG INDIA PRIVATE LIMITED

COMPANY INCORPORATED UNDER

THE COMPANIES ACT, 1956,

REPRESENTED BY ITS MANAGING DIRECTOR

SRI. ARAVIND N S

SON OF SRI. SATHYANARAYANA RAO N A

AGED ABOUT 46 YEARS,

PLOT NO.285, RAJADHANI INDUSTRIAL PARK,

ROAD NO.7, KIADB 4^TH PHASE, DABASPET INDUSTRIAL AREA,

BILLENKOTE VILLAGE,

BENGALURU RURAL – 562 111.

…PETITIONER

(BY SRI. VENKATESH G., ADVOCATE)

AND:

1. THE JOINT COMMISSIONER

OF CENTRAL TAX, APPEALS-II,

OFFICE OF THE COMMISSIONER

Digitally signed

by CHANDANA OF CENTRAL TAX GST APPEALS - II,

B M TTMC BMTC BUILDING, 4^TH FLOOR,

Location: High ABOVE BMTC BUS STAND, DOMLUR,

Court of OLD AIRPORT ROAD,

Karnataka

BANGALORE – 560 071.

2. THE ASSISTANT COMMISSIONER

OF CENTRAL TAX, DIVISION NWD-3, GST,

BANGALORE NORTH-WEST COMMISSIONERATE,

SHIVAJINAGAR, 2^ND FLOOR,

BMTC BUS STAND COMPLEX,

BANGALORE – 560 051.

…RESPONDENTS

(BY SRI. ARAVIND V. CHAVAN, ADVOCATE)

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUAS