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NC: 2026:KHC:22789 WP No. 12531 of 2026

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24^TH DAY OF APRIL, 2026

BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

WRIT PETITION NO. 12531 OF 2026 (T-RES)

BETWEEN:

M/S. JR SERVICE CONSULTANCY, REPRESENTED BY ITS PARTNER,

SHRI. G HEMADRI, SON OF HEMACHANDRA NAIDU G,

NO.1359, GROUND FLOOR, WEST OF CHORD ROAD,

NAGPURA, KARNATAKA - 560 086, AGED ABOUT 47 YEARS.

…PETITIONER (BY SRI. PRANAY SHARMA Y., ADVOCATE)

AND:

Digitally

1. THE ASSISTANT COMMISSIONER OF signed by VIJAYA P CENTRAL TAX,

Location: WEST DIVISION-3, HIGH COURT OF BANGALORE WEST COMMISSIONERATE,

KARNATAKA 1^ST FLOOR, TTMC COMPLEX, BMTC BUS STAND, BANASHANKARI,

BENGALURU - 560 070.

2. OFFICE OF THE COMMISSIONER OF CENTRAL TAX,

WEST DIVISION-3, BANGALORE WEST COMMISSIONERATE,

1^ST FLOOR, TTMV COMPLEX,

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NC: 2026:KHC:22789 WP No. 12531 of 2026

HC-KAR

BMTC BUS STAND, BANASHANKARI, BENGALURU - 560 070.

…RESPONDENTS (BY SRI.ARAVIND V CHAVAN, ADVOCATE)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) QUASH THE ORDER IN ORIGINAL DATED 06.01.2023 VIDE ORDER NO. IV/16/31/2020 BWD3 15-16 PASSED BY RESPONDENT NO.1 L.E., THE ASSIS