IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10^TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 4692 OF 2026 (T-RES)

BETWEEN:

1. SRI V. S. PARAMESH, AGED 54 YEARS, SON OF SANNABOOTHA BHOVI, NO.1, VADDARAHATTI, ANNEGERE POST, PANCHANAHALLI, KADUR TALUK, CHICKMAGALUR DIST - 577 548.

…PETITIONER (BY SRI. NAVEEN G.S, ADVOCATE)

Digitally signed by AND:

VIJAYA P Location:

HIGH COURT

1. JOINT COMMISSIONER OF OF KARNATAKA COMMERCIAL TAXES (APPEALS), MALNAD DIVISION, VANIJYA TERIGE BHAVANA, 12TH CROSS, A BLOCK, GOPALAGOWDA EXTENSION, SHIVAMOGGA - 577 205.

2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT-1)

VANIJYA TERIGE BHAVANA, 12TH CROSS, A BLOCK, GOPALAGOWDA EXTENSION, SHIVAMOGGA - 577 205.

…RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA)

***

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO 1. ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION QUASHING THE IMPUGNED ORDER DATED 16.07.2025 PASSED BY RESPONDENT-1, UNDER SECTION 107 OF THE CGST/KGST ACT, 2017, FOR THE TAX PERIOD 2017-18, AND PRODUCED AS ANNEXURE-H, BEARING NO.APPEAL NO.GST/AP- 410/2024-25 AS BEING ARBITRARY, ILLEGAL, VIOLA