Reserved on : 08.01.2026 Pronounced on : 12.01.2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12^TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.23 OF 2026 (GM - RES)

BETWEEN:

1 . E.ISHITHA D/O SRI PRATHAP E., AGED ABOUT 18 YEARS, NO.39, 3^RD CROSS, SHIVAKUMARASWAMY LAYOUT, NEAR BYRAVESHWARA CIRCLE, THOTADAGUDDAHALLI, NAGASANDRA, BENGALURU – 560 073.

2 . REVATHI E., W/O SRI PRATAP E., AGED ABOUT 37 YEARS, NO.39, 3^RD CROSS, SHIVAKUMARASWAMY LAYOUT, NEAR BYRAVESHWARA CIRCLE, THOTADAGUDDAHALLI, NAGASANDRA, BENGALURU – 560 073.

[PRESENTLY LODGED AT CENTRAL PRISON]

... PETITIONERS (BY SRI SANDESH J.CHOUTA, SR.ADVOCATE A/W SRI SHREEHARI, ADVOCATE)

AND:

1 . ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT)-01, SOUTH ZONE, BENGALURU, VTK-2, B-BLOCK, III FLOOR, KORAMANGALA, BENGALURU – 560 047.

2 . ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), SOUTH ZONE, BENGALURU, VTK-2, KORAMANGALA, BENGALURU – 560 047.

3 . COMMISSIONER OF COMMERCIAL TAXES, VANIJYA THERIGE KARYALAYA, 1^ST MAIN ROAD, GANDHINAGAR, BENGALURU – 560 009.

.... RESPONDENTS (BY SRI B.A.BELLIAPPA, SPP A/W SRI JAGADEESHA B.N., ADDL.SPP)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA READ WITH SECTION 528 OF THE BNSS, 2023 PRAYING TO QUASH THE ARREST MEMO DATED 03.01.2026 ENCLOSED AS ANNEXURE-B ISSUED BY THE R1 AND BEARING NO. ADCOM/ENF/SZ/ACCT(ENF)–02/ARST-01/2-25-26 AS ILLEGAL AND VOID AB INITIO; QUASH THE GROUNDS OF ARREST DATED 03.01.2026 ENCLOSED AS ANNEXURE-C ISSUED BY THE R1 AND BEARING NO. ADCOM/ENF/SZ/ACCT(ENF)-01/ARR-01/2025-26 AS ILLEGAL AND ARBITRARY; DECLARE THAT THE ARREST OF THE PETITIONER ON 03.06.2025 BY THE R2 AND R1 AS ILLEGAL.

THIS WRIT PETITION HAVING BEEN HEARD AND RESERVED FOR ORDERS ON 08.01.2026, COMING ON FOR PRONOUNCEMENT THIS DAY, THE COURT MADE THE FOLLOWING:-

CORAM: THE HON'BLE MR JUSTICE M.NAGAPRASANNA

CAV ORDER

The petitioners/daughter and wife of one Sri E.Prathap are at the doors of this Court calling in question the grounds of arrest dated 03-01-2026 and seeking a declaration that the arrest of accused No.1 and 2/2^nd petitioner and father of the 1^st petitioner on 03-01-2026 by the 2^nd respondent is illegal. They also seek interim prayer of interim bail.

2. Facts, in brief, germane are as follows: -

On 03-01-2026 the officials of the respondents enter the premises of the petitioners on the strength of an authorization granted under Section 67(2) of the Karnataka Good and Services Tax Act, 2017 (‘the Act’ for short). On 03-01-2026 at about 1.30 p.m. summons was issued to the petitioners requiring them to attend a hearing at the office of the 2^nd respondent at 2.30 p.m. The averment is that, at that point of time both the husband and the wife were arrested and information of arrest was given on the evening of the same day. It is the averment that about 12.30 A.M.

the grounds of arrest and other documents were served upon the daughter, the 1^st petitioner. Presently, both the husband and wife are in custody. The daughter and the mother are now at the doors of this Court in the subject petition seeking quashment of arrest memo and a declaration holding that the arrest was illegal.

3. Heard Sri Sandesh J. Chouta, learned senior counsel appearing for the petitioners and Sri B. A. Belliappa, learned Special Public Prosecutor appearing for the respondents.

4. The learned senior counsel Sri Sandesh J. Chouta appearing for the petitioners would submit that the daughter/1^st petitioner is seeking interim bail for the mother on humanitarian grounds, that she has to look after a child of 11 years old and that of the 1^st petitioner who is 18 years old. He would further contend that the arrest memo, grounds of arrest and reasons to believe or arrest authorization are all contrary to law.

5. Per-contra, the learned Special Public Prosecutor would vehemently refute the submissions in contending that the allegations against the husband and the wife is a multi-crore fraud.

Notices a