IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 15^TH DAY OF DECEMBER, 2025

BEFORE

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

WRIT PETITION NO. 37855 OF 2025 (T-RES)

BETWEEN:

SRI C SIDDARAJU

S/O. LATE SRI. CHIKKUSAIAH,

AGED ABOUT 56 YEARS,

THE PROPRIETOR OF M/S. MANU ENTERPRISES,

NO.3, 4^TH CROSS, RAMAIAH ROAD, K.R. VANAO, CHAMARAJ MOHALLA,

MYSORE – 570 00.

…PETITIONER

(BY SRI. RAGHAVENDRA B. HANJER, ADVOCATE)

AND:

1. STATE OF KARNATAKA

REPRESENTED BY ITS SECRETARY,

DEPARTMENT OF FINANCE,

VIDHANA SOUDHA, AMBEDKAR VEEDHI,

Digi tally signed BANGALORE – 560 001

by CHANDANA

B M 2. THE COMMERCIAL TAX OFFICER (AUDIT)-4,

Location: H igh DIVISIONAL GST OFFICE,

Court of SHESHADRI BHAVAN, DIWAN'S ROAD,

Karnataka

MYSORE – 570 001.

…RESPONDENTS

(BY SRI. K. HEMA KUMAR, AGA)

THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE

CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED SHOW CAUSE NOTICE BEARING NO. CTO(AUDIT).4.MY.124.2024-25 DATED 28.05.2024 (ANNEXURE-A1) ALONG WITH SUMMARY OF SHOW CAUSE NOTICE REFERENCE NO.ZD2905241005789 DATED 28.05.2024 ISSUED IN FORM GST DRC-01 BY THE 2ND RESPONDENT (ANNEXURE-A2), THE EX PARTE ORDER OF ADJUDICATION NO. CTO(AUDIT).4.MY.229.2024-25 DATED

29.07.2024 (ANNEXURE-B1) ALONG WITH