IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10^TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 11361 OF 2026 (T-RES)

BETWEEN:

1. ACCESS DEVELOPERS PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 REPRESENTED BY ITS DIRECTOR SHRI S. SANDEEP REDDY SON OF SHRI K. SATHYANARAYANA AGED 40 YEARS, HAVING OFFICE AT 2^ND FLOOR

217, RAHEJA CHAMBERS, NO. 12, MUSEUM ROAD BENGALURU - 560 0014 EMAIL: SRIVATSALAW@GMAIL.COM Digitally signed by MOB: 89714 70774 VIJAYA P Location: … PETITIONER HIGH COURT OF (BY SRI. PRADYUMNA HEJIB., ADVOCATE)

KARNATAKA AND:

1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX CENTRAL TAX, SOUTH DIVISION-8 BENGALURU SOUTH COMMISSIONERATE

7^TH FLOOR, 'C' WING, KENDRIYA SADAN, KORAMANGALA, BENGALURU-560 034

2. THE DEPUTY COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION-4

7^TH FLOOR, 'C' WING, KENDRIYA SADAN, KORAMANGALA BENGALURU-560 034

3. THE SUPERINTENDENT HEADQUARTERS RECOVERY CELL BENGALURU SOUTH COMMISSIONERATE C R BUILDING ANNEXE, QUEENS ROAD BENGALURU - 560 001 … RESPONDENTS (BY SRI. AKASH SHETTY., ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO (A) ISSUE A WRIT I