IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24^TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 6885 OF 2026 (T-RES)

BETWEEN:

GANGES INTERNATIONAL P. LTD.

A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 HAVING REGISTERED ADDRESS AT SEDARAPET INDUSTRIAL ESTATE, SEDARAPET, PONDICHERRY - 605 111 ALSO AT 51, 5^TH FLOOR, TOWER A MIS, DEETA CONSTRUCTION PVT. LTD., DEVERABISANAHALLI, BENGALURU - 560 103 REPRESENTED BY ANTONY JEBASTIN THIRAVIAM S/O AROCKIYASAMY, Digitally AGED 58 YEARS signed by AUTHORIZED SIGNATORY.

VIJAYA P Location: …PETITIONER HIGH COURT (BY SRI. DEEPAK BHASKAR., ADVOCATE)

OF KARNATAKA AND:

ASSISTANT COMMISSIONER OF TAX OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX, DIVISION - 5, BENGALURU SOUTH COMMISSIONERATE

6^TH FLOOR, A WING, KENDRIYA SADAN, KORAMANGALA, BANGALORE-560 034.

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

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, 1950 PRAYING TO QUASHING THE IMPUGNED ORDER IN ORIGINAL BEARING OIO NO. 61/2025-2026/AC/SD5 DATED 10.12.2025 PASSED AND ISSUED BY THE RESPONDENT (ANNEXURE A) AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, T