Reserved on : 21.01.2026 Pronounced on : 11.03.2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11^TH DAY OF MARCH, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT PETITION No. 5460 OF 2023 (T-RES)

BETWEEN:

1. M/S TIME TECHNOPLAST LTD., PLOT No.605, PART A BELUR, KIADB, 3^RD STAGE, BELUR, DHARWAD-580011.

…PETITIONER (BY SRI NAGARAJA M. S., ADVOCATE)

AND:

Digitally

1. THE UNION OF INDIA, signed by VINUTHA B S MINISTRY OF FINANCE, Location: DEPARTMENT OF REVENUE, High Court of Karnataka NORTH BLOCK, NEW DELHI-110001.

(REPRESENTED BY ITS SECRETARY)

2. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX QUEENS ROAD, BENGALURU-560001.

3. THE COMMISSIONER OF CENTRAL TAX BELAGAVI COMMISSIONERATE, 71, CLUB ROAD, VISVESVARAYA NAGAR, SADASHIV NAGAR, BELAGAVI-590001.

4. THE COMMISSIONER OF COMMERCIAL TAXES, 3^RD FLOOR, VISVESWARAYA TOWER, BANGALORE-560001.

…RESPONDENTS (BY SRI JEEVAN J NEERALGI, SENIOR STANDING COUNSEL FOR R1 TO R3;

SRI ADITYA VIKRAM BHAT, AGA FOR R4)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AND SET ASIDE THE IMPUGNED ORDER No.KAR/AAAR/02/2022 DATED 04/03/2022 PASSED BY THE KARNATAKA