IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 17^TH DAY OF DECEMBER, 2025

BEFORE

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

WRIT PETITION NO. 24053 OF 2023 (T-RES)

BETWEEN:

CELEBRITY STRUCTURES INDIA PRIVATE LIMITED

A COMPANY GOVERNED BY THE

COMPANIES ACT, 2013, AND

HAVING ITS OFFICE AT

NO. 810, BILWAPRIYA PLATINA APARTMENTS,

27TH MAIN ROAD, H.S.R LAYOUT, SECTOR 1,

BENGALURU - 560 102.

REPRESENTED HEREIN BY ITS

DIRECTOR, SHRI. P. SURENDER REDDY.

…PETITIONER

(BY SRI. SANDEEP HUILGOL, ADVOCATE)

AND:

1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX

Digitally signed

by SOUTH DIVISION 5,

SHARADAVANI

B BENGALURU

Location: High A WING, 6TH FLOOR,

Court of

Karnataka KENDRIYA SADAN,

KORAMANGALA,

BENGALURU - 560 034.

2. THE SUPERINTENDENT OF CENTRAL TAX

(PREVENTION),

BENGALURU SOUTH COMMISISONERATE, CENTRAL

REVENUE BUILDING,

QUEENS ROAD,

BENGALURU - 560 001.

3. THE DEPUTY COMMISSIONER OF CENTRAL TAX (HPU)

BENGALURU SOUTH COMMISSIONERATE CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001.

…RESPONDENTS (BY SRIJEEVAN J. NEERALGI, ADVOCATE)

THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARING THAT THE REFUND CLAIM DTD 09/02/2023 BEARING ARN AA290223029829X (ANNEXURE-G2) WAS FILED BY TH