IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16^TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA WRIT PETITION NO.10752 OF 2022 (GM-KEB)

BETWEEN:

M/S. SRS STEEL PRIVATE LIMITED SY.NO.43/P16, 102 SEETHANAYAKANAHALLI, LAKKUR HOBLI, MALUR TALUK, KOLAR DISTRICT REPRESENTED BY THE MANAGING DIRECTOR.

…PETITIONER (BY SRI MANOJ KUMAR B., ADVOCATE FOR SRI SRINANDAN K., ADVOCATE)

AND:

1. THE STATE OF KARNATAKA, REPRESENTED BY THE SECRETARY TO GOVERNMENT Digitally signed by DEPARTMENT OF ENERGY, MAHALAKSHMI B M VIKAS SOUDHA, Location: HIGH COURT OF BENGALURU-560001.

KARNATAKA

2. THE MANAGING DIRECTOR, BANGALORE ELECTRICITY SUPPLY COMPANY, K.R. CIRCLE, BENGALURU-560001.

3. THE ASSISTANT EXECUTIVE ENGINEER, O & M SUB-DIVISION, BANGALORE ELECTRICITY SUPPLY COMPANY, MALUR-563130. …RESPONDENTS (BY SMT. RASHMI RAO, HCGP FOR R-1;

SMT. SUMANA NAGANAND, ADVOCATE FOR R-2 & R-3)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 12.05.2022 ANNEXURE-R ISSUED BY RESPONDENT NO.3; DIRECT AGAINST THE RESPONDENTS TO REFUND THE EXCESS TAX PAID TAX AND COLLECTED FOR THE MONTHS TO APRIL

2021 TO APRIL 2022 AT THE EARLIES