IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17^TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 30773 OF 2025 (T-RES)

BETWEEN:

MOHAMMED GHANI, AGED ABOUT 70 YEARS, E42, MANGO GARDEN, KANAKAPURA ROAD, KONANKUNTE CROSS, DODDKALLASANDRA, BANGALORE - 560062 …PETITIONER (BY SRI. VENKATANARAYANA G.M., ADVOCATE)

AND:

1. THE COMMISSIONER OF CENTRAL TAX, WEST COMMISSIONERATE, 1^ST FLOOR, BMTC BUS STAND, KANAKPURA ROAD, BANASHANKARI, Digitally signed by VIJAYA P BENGALURU - 560070.

Location: HIGH COURT OF KARNATAKA 2. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, WEST COMMISSIONERATE, 1^ST FLOOR, BMTC BUS STAND, KANAKPURA ROAD, BANASHANKARI, BENGALURU - 560070.

3. THE SUPERINTENDENT OF COMMISSIONER OF CENTRAL TAX, WEST COMMISSSIONERATE, 1^ST FLOOR, BMTC BUS STAND, KANAKAPURA ROAD, BANASHANKARI, BENGALURU - 560 070.

4. THE COMMISSIONER OF CENTRAL TAX (APPEALS), S1 AND S2, VINAYAMARG, 1^ST FLOOR, BMTC BUS STAND, KANAKAPURA ROAD, SIDDARTHANAGAR, MYSORE - 570011.

…RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R1 TO R4) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED RECTIFIED ORDER VIDE 29(R)