IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9^TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA WRIT PETITION NO.6120 OF 2026 (EXCISE)

BETWEEN:

SRI SANJAY ASRANI S/O RAGHULAL ASRANI, AGED ABOUT 61 YEARS, R/AT NO.2, AUM VILLA APARTMENTS, 41 BENSON, B CROSS ROAD, BENSON TOWN, BENGALURU–560 046.

…PETITIONER (BY SRI MANIKANTA H.B., ADVOCATE)

AND:

1. DEPUTY COMMISSIONER OF EXCISE, BENGALURU URBAN DISTRICT-1 (BUD-1), NO.02, 3^RD FLOOR, 3^RD CROSS, 1^ST MAIN ROAD, YESHWANTHAPURA INDUSTRIAL SUBURB, Digitally signed by BENGALURU–560 022.

MAHALAKSHMI B M Location: HIGH 2. THE DEPUTY COMMISSIONER, COURT OF BENGALURU URBAN DISTRICT, KARNATAKA K.G. ROAD, AMBEDKAR VEEDHI, BENGALURU–560 009.

…RESPONDENTS (BY SRI MANJUNATH B., AGA)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE PROCEEDINGS INITIATED BY THE 1^ST RESPONDENT / RESPONDENTS IN PROCEEDINGS NOTICE BEARING NO.EXE/BUD- 1/VA.NO.1/BATHAMA/DOORU/04/2023-24 DATED 19.01.2026 PRODUCED AT ANNEXURE-E.

THIS PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’

GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MRS. JUSTICE K.S. HEMALEKHA

ORAL ORDER

The petitioner