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. 38051 OF 2025 (T-RES)

BETWEEN:

M/S. NL TILE ART PRIVATE LIMITED,

SURVEY NO. 21/1, BETTADASANAPURA,

BEGUR -2, BENGALURU - 560 068.

(REP. BY NAVEEN KUMAR B S,

AGED ABOUT 43 YEARS,

S/O B N SRINIVAS,

DIRECTOR OF PETITIONER COMPANY)

…PETITIONER

(BY SRI RAGHAVENDRA C R, ADVOCATE)

AND:

ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES

(SMR-2),

8^TH FLOOR, VTK-1, GANDHINAGAR,

BANGALORE - 560 009.

…RESPONDENT

(BY SRI K HEMA KUMAR, AGA)

Digitally signed by NANDINI R Location: H IGH

COURT OF THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE KARNATAKA CONSTITUTION OF INDIA PRAYING TO-QUASH THE IMPUGNED

REVISIONARY NOTICE BEARING NO. ADCOM(SMR)-2/SMR-14/2025-26 DATED 05.11.2025 ISSUED BY THE RESPONDENT, ENCLOSED AS ANNX-

A FOR THE RASONS STATED IN THE GROUNDS ETC.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS

DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

1. In this petition, the petitioner seeks the following reliefs:

"WHEREFORE, the Petitioner prays this Court may be pleased to grant the following reliefs:

i). Issue a writ