IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23^RD DAY OF APRIL, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT APPEAL No. 1751 OF 2024 (T-RES)

C/W WRIT APPEAL No. 1590 OF 2024 (T-RES)

WRIT APPEAL No. 7 OF 2025 (T-RES)

WRIT APPEAL No. 407 OF 2026 (T-RES) WRIT APPEAL No. 495 OF 2026 (T-RES) WRIT APPEAL No. 555 OF 2026 (T-RES)

IN WA No. 1751/2024 BETWEEN:

1. THE COMMISSIONER OF CENTRAL TAX, BENGALURU, NORTH-WEST DIVISION, 2^ND FLOOR, SHIVAJINAGAR, BMTC BUS STAND, BENGALURU-560051.

2. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, ANTI-EVASION, BENGALURU, NORTH WEST DIVISION, 2^ND FLOOR, SHIVAJINAGAR, BMTC BUS STAND, BENGALURU-560051.

…APPELLANTS (BY SRI ARAVIND V. CHAVAN, SENIOR STANDING COUNSEL)

AND:

1. M/S CHIMNEY HILLS EDUCATION SOCIETY, REPRESENTED BY ITS SECRETARY, SHRI MARI SWAMY G., AGED ABOUT 60 YEARS, SY. No.15 , CHIKKASANDRA, HESARAGHATTA MAIN ROAD, BENGALURU URBAN.

KARNATAKA -560090.

…RESPONDENT (BY SRI.A.SHANKAR, SENIOR COUNSEL FOR SRI PRANAY SHARMA Y., ADVOCATE)

THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE IN WP No.26164/2024 DATED 30