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 30/09/2024.

IN WA No. 1590/2024 BETWEEN:

1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, DIV-4, GST COMMISSIONERATE, BENGALURU EAST, 2^ND FLOOR, TTMC BMTC BUS STAND, OLD AIRPORT ROAD, DOMMALURU, BENGALURU-560 071.

...APPELLANT (BY SRI M. UNNIKRISHNAN, SENIOR STANDING COUNSEL)

AND:

1. M/S. VEREMAX TECHNOLOGIE SERVICES LIMITED, INCORPORATED UNDER THE COMPANIES ACT, REPRESENTED BY ITS SENIOR ACCOUNTS EXECUTIVE, SRI. VENKATESAN B., AGED ABOUT 33 YEARS, No.507, HBR LAYOUT, 1^ST STAGE, 4^TH BLOCK, OUTER RING ROAD, BENGALURU URBAN-560 043.

...RESPONDENT (BY SRI E.I. SANMATHI, ADVOCATE FOR SRI M.N. SHANKARE GOWDA, ADVOCATE)

THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO ALLOW THE ABOVE APPEAL FILED BY THE APPELLANT THEREBY SETTING ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE IN WP No.15810/2024 DATED 04/09/2024, AND CONSEQUENTLY DISMISS THE SAID PETITION.

IN WA No. 7/2025 BETWEEN:

1. ASSISTANT COMMISSIONER OF CENTRAL TAX (A.E.), BENGALURU SOUTH COMMISSIONERATE, C.R.BUILDING, 5^TH FLOOR, HEAD QUARTERS PREVENTIVE UNIT, BENGALURU 560 001.

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

AND:

1. M/S ALBATROSS BUILDERS AND DEVELOPERS LLP., REP. BY ITS PARTNER, SRI.SHARATH H.P., No.45, 100 FEET RING ROAD, OPP.TO MANDAVI MOTORS, J.P.NAGAR 4^TH PHASE, BENGALURU 560 078.

...RESPONDENT (BY SRI.K.K.CHYTHANYA, SENIOR COUNSEL FOR SRI SANMATHI E. I., 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. 23731/2024 DATED 14.11.2024.

IN WA No. 407/2026 BETWEEN:

1. PRINCIPAL COMMISSIONER OF CENTRAL TAX, MYSORE GST COMMISSIONERATE, VINAYA MARGA, SIDDHARTHA NAGAR, MYSURU 570011.

2. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, MYSORE GST COMMISSIONERATE, S1, S2 VINAYA MARGA, SIDDHARTHA NAGAR, MYSURU-570011.

3. THE SUPERINTENDENT OF CENTRAL TAX HPU, MYSURU GST COMMISSIONERATE, S1, S2 VINAYA MARGA, SIDDHARTHA NAGAR, MYSURU-570011.

4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, REPRESENTED BY ITS CHAIRMAN, NORTH BLOCK, NEW DELHI-110 001.

5. UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001.

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

AND:

1. M/S PRAMUR HOMES AND SHELTERS, A PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT

4^TH FLOOR, No.37, VENJAY EDIFICE, JLB ROAD, CHAMARAJAPURAM, MYSORE 570 005, REPRESENTED BY ITS MANAGING PARTNER, SHRI SRINIVASA MURTHY PRAKASH, AGED ABOUT 66 YEARS, S/O LATE K. S. MURTHY.

...RESPONDENT IA.2/26 M/S PAVANPUTRA RESORTS A PROPRIETARY CONCERN REPRESENTED HEREINBY IT PROPRIETOR MR. C. P. DIVAKAR HAVING ITS REGISTERED OFFICE AT:

PLOT NO.114, 116 AND 117 KIADB INDUSTRIAL AREA H N PURA ROAD, HASS