IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 18^TH DAY OF DECEMBER, 2025

BEFORE

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

WRIT PETITION NO. 8940 OF 2025 (T-RES)

BETWEEN:

BORGWARNER INDIA TECHNICAL CENTER PRIVATE

LIMITED,

PLOT NO. 18 AND 19a, 19b, PRIMECO UNION CITY,

901, 9, G-01, WHITEFIELD MAIN ROAD,

BENGALURU 560 067.

REP. BY ITS DIRECTOR,

DWARAKANATH VENKATESH SIMILI.

…PETITIONER

(BY SRI N MANOHAR, ADVOCATE)

AND:

1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX,

EAST DIVISION - 7, OLD AIRPORT ROAD,

DOMMALURU, BENGALURU 560 071.

2. UNION OF INDIA,

(REP. BY ITS SECRETARY)

Digitally signed MINISTRY OF FINANCE,

by NANDINI R DEPARTMENT OF REVENUE,

Location: NEW DELHI-110 001.

HIGH COURT …RESPONDENTS

OF (BY SRI UNNIKRISHNAN M, ADVOCATE FOR R-1; KARNATAKA SRI MADANAN PILLAI, ADVOCATE FOR R-2) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION

OF INDIA, PRAYING TO A). ISSUE A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT ORDER OR DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, DECLARING RULE 96(10) OF THE CENTRAL GOODS AND SERVICE TAX RULES, 2017 AS ULTRA VIRES SECTIONS 16 AND 22 OF THE INTEGRATED GOODS AND SERVICE TAX ACT, 2017 AND IN ANY VIEW ARBITRARY AND VIOLATIVE OF ARTICLE 14

OF T