IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26^TH DAY OF MARCH, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND SALES TAX REVISION PETITION No. 1 OF 2026 BETWEEN:

1. M/S. ATRIA CONVERGENCE TECHNOLOGIES LTD., IIIRD FLOOR, GOLDEN HEIGHTS, No.1/2, 59^TH 'C' CROSS, 4^TH 'M' BLOCK, RAJAJINAGAR, BENGALURU - 560 010.

(A PRIVATE LIMITED COMPANY REGISTERED UNDER THE COMPANIES ACT, 2013 AND REPRESENTED BY MR. VATS SAWHNEY.....)

…PETITIONER Digitally (BY SRI. PRASHANTH R., ADVOCATE)

signed by VINUTHA B S Location: AND:

High Court of Karnataka

1. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-2.4., DVO-2, BENGALURU.

R.R. NAGAR, BENGLURU

2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS)-2, BMTC, SHANTHINAGAR, BENGALURU - 560 027.

…RESPONDENTS (BY SRI ADITYA VIKRAM BHAT, AGA)

THIS STRP IS FILED UNDER SECTION 65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 AGAINST THE JUDGMENT DATED 27.02.2025 PASSED IN STA.No.128/2022 ON THE FILE OF KARNATAKA APPELLATE TRIBUNAL AT BANGALORE AND ETC., THIS PETITION, COMING ON FOR ADMISSION THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE K. V. ARAVIND

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