IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 16^TH DAY OF DECEMBER, 2025

BEFORE

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

WRIT PETITION NO. 34570 OF 2025 (T-RES)

BETWEEN:

M/S NANDI ENTERPRISES,

1^ST FLOOR, NO. 1535/11, K-30,

VANI VILAS MAIN ROAD,

OLD AGRAHARA, MYSURU,

KARNATAKA – 570 004.

GST NO. 29AXDPG6252A1ZT

REPRESENTED BY ITS PROPRIETOR

MR. CHITTAJIT G.,

S/O GNANASHANKAR S. AGED ABOUT 35 YEARS

…PETITIONER

(BY SRI. RAJEEV CHANNAPPA NULVI, ADVOCATE)

AND:

1. UNION OF INDIA

THROUGH THE MINISTRY OF FINANCE

Digitally signed by GOVERNMENT OF INDIA, NORTH BLOCK,

CHANDANA B M NEW DELHI – 110 001

Location: High

Court of Karnataka 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX

LAKSHMIPURAM DIVISION, MYSURU,

S.1 AND S.2, VINAYA MARGA,

SIDDHARTHA NAGAR,

MYSURU – 570 011.

3. THE SUPERINTENDENT OF CENTRAL TAX,

CHAMUNDIPURAM RANGE, LAKSHMIPURAM DIVISION,

S.1 AND S.2 VINAYA MARGA,

SIDDHARTHA NAGAR, MYSURU – 570 011.

4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (CBIC)

REPRESENTED BY ITS REVENUE SECRETARY NORTH BLOCK, NEW DELHI – 110 001

5. INDIAN CUSTOMS ELECTRONIC COMMERCE ELECTRONIC DATA INTERCHANGE GATEWAY

4^TH FLOOR, JEEVAN BHARTI BUILDING, CONNAUGHT PLACE, NEW DELHI – 110 001.

…RESPONDENTS (BY SRI. JEEVAN J. NEERA