IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13^TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 4665 OF 2026 (T-RES)

BETWEEN:

SLN ENTERPRISES A PROPRIETORSHIP CONCERN OF SHRI NARSIMHA NARESH SON OF SHRI NARASIMHA AGED 33 YEARS, HAVING OFFICE AT

174 / 2 , 1^ST MAIN ROAD LINGAIAH ROAD, SESHADRIPURAM BENGALURU - 560 020 EMAIL:SRIVATSALAW@GMAIL.COM MOB: +91 8971470774 …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE)

AND:

Digitally signed 1. THE ADDITIONAL COMMISSIONER by SHARADAVANI OF CENTRAL TAX, BENGALURU NORTH B Location: High GST COMMISSIONERATE Court of Karnataka HMT BHAVAN, GANGA NAGAR BENGALURU - 560 032

2. THE COMMISSIONER OF CENTRAL TAX (APPEALS-II)

4^TH FLOOR, TTMC-BMTC COMPLEX HAL AIRPORT ROAD DOMMALURU, BENGALURU - 560 071

3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NORTH DIVISION - 3 HMT BHAVAN, GANGA NAGAR BENGALURU - 560 032 …RESPONDENTS (BY SRI. AKASH B. SHETTY, ADVOCATE)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO (A) ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT/S TO QUASH THE IMPUGNED ORDER- IN-ORIGINAL BEARING NO. 08/ST/2022-23 (DIN 2022 0557 YW000022160