IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10^TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 3357 OF 2026 (T-RES)

BETWEEN:

1. SRI. SANNA THIMMAPPA UMESH, SON OF LATE SRI. SANNA HANUMAPPA THIMMAPPA AGED ABOUT 60 YEARS NO. 1750, 6^TH MAIN ROAD, 2^ND STAGE, GAYATHRINAGAR, RAJAJINAGAR, BANGALORE-560 010 REPRESENTED BY HIS SPECIAL POWER OF ATTORNEY HOLDER SRI. R. CHANDRU, S/O. LATE SRI.RAMAPPA, AGED ABOUT 64 YEARS, Digitally signed by AHUJA CHAMBERS VIJAYA P Location: FLAT NO.204, 2^ND FLOOR, HIGH COURT NO. 1, KUMARAKRUPA ROAD, OF KARNATAKA BENGALURU-560 001 … PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE)

AND:

1. THE ADDITIONAL COMMISIONER OF CENTRAL TAX BENGALURU WEST COMMISSIONERATE, BMTC BUILDING, FIRST FLOOR, BANASHANKARI, KANAKAPURA ROAD, BENGALURU - 560 070

2. THE JOINT COMMISSIONER OF CENTRAL TAX, BENGALURU WEST COMMISSIONERATE, BMTC BUILDING, FIRST FLOOR, BANASHANKARI, KANAKAPURA ROAD, BENGALURU - 560 070 … RESPONDENTS (BY SRI. AKASH SHETTY, ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE SHOW CAUSE NOTICE DATED 27.04.2022 BEARING SCN SL NO. 63/2022-23, DIN-20220457YU0000