IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11^TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 7266 OF 2026 (T-RES)

BETWEEN:

1. M/S S N TOURS AND TRAVELS, (A PROPRIETARY CONCERN REGISTERED UNDER THE ERSTWHILE PROVISION OF FIANANCE ACT, 1994)

NO. 155/41, 1ST MAIN, 4TH CROSS, NGR LAYOUT, ROOPENA AGRAHARA, BOMMANAHALLI, BENGALURU - 560 068.

(REP. BY ITS PROPRIETOR SHRI. SATHISH KUMAR C N S/O. CHIKKANAYAKANAHALLI NANJAPPA, AGED ABOUT 44 YEARS).

…PETITIONER Digitally signed by VIJAYA P Location: (BY SRI. PRAKASH D, ADVOCATE)

HIGH COURT OF KARNATAKA AND:

1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, SD-7, BENGALURU SOUTH COMMISSIONERATE, 7TH FLOOR, A WING, KENDRIYA SADAN, KORAMANGALA, BENGALURU - 560 034.

…RESPONDENT (BY SRI. ARAVIND V CHAVAN, ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO (A) ISSUE A WRIT OF CERTIORARI, OR SUCH OTHER WRIT, ORDER OR DIRECTION AS THIS HONBLE COURT MAY DEEM FIT AND QUASH THE IMPUGNED ORDER PASSED BY RESPONDENT IN ORDER-IN-ORIGINAL SL. NO. 207/2022- 23 SD-7/906/2023 DATED 28.03.2023 AT ANNEXURE C AND ETC., THIS PETITION, COMING ON FOR ORDER, THIS DAY, ORDER WAS M