Reserved on : 12.02.2026 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 APPEAL No. 101 OF 2025 (T-RES)

BETWEEN:

1. ADDITIONAL COMMISSIONER OF CENTRAL TAX, BENGALURU NORTH-WEST COMMISSIONERATE, SOUTH WING, BMTC BUS STAND COMPLEX, SHIVAJINAGAR, BENGALURU-560051.

2. COMMISSIONER OF CENTRAL TAX, TRADE CENTRE, BUNTS HOSTEL ROAD, MANGALORE COMMISSIONERATE, MANGALORE-575003.

Digitally signed by VINUTHA B S

3. PRINCIPAL COMMISSIONER OF CENTRAL TAX Location:

BENGALURU NORTH-WEST COMMISSIONERATE, High Court of Karnataka SOUTH WING, BMTC BUS STAND COMPLEX, SHIVAJINAGAR, BENGALURU-560051.

…APPELLANTS (BY SRI SHISHIRA AMARNATH, ADVOCATE)

AND:

1. M/S. VIGNESHWARA TRANSPORT COMPANY, REPRESENTED BY ITS PROPRIETOR, MR. PRAVEEN SUVARNA, VIGNESHWARA NILAYA, PANCHAVATI VILLAS, BEHIND SHANTALA HERITAGE, VYASANGAR, YEYYADI, MANGALORE, KARNATAKA.

…RESPONDENT (BY SRI PRANAY SHARMA Y., ADVOCATE)

THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED 28.11.2024 PASSED BY THE LEARNED SINGLE JUDGE IN WP No.18305/2