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NC: 2026:KHC:24073 WP No. 35759 of 2025

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29^TH DAY OF APRIL, 2026

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

WRIT PETITION NO. 35759 OF 2025 (T-RES)

BETWEEN:

1. SRI PRADEEP N SHETTY S/O NARAYANA SHETTY, AGED ABOUT 40 YEARS,

HERURU MULLUGUDDE VILLAGE, KUNDAPURA TALUK,

UDUPI DISTRICT - 576 224.

… PETITIONER (BY SRI. RAVISHA M G., ADVOCATE)

AND:

1. UNION OF INDIA THROUGH ITS SECRETARY, (REVENUE), Digitally

signed by MINISTRY OF FINANCE, VIJAYA P DEPARTMENT OF REVENUE, Location:

HIGH GOVERNMENT OF INDIA, COURT OF KARNATAKA NORTH BLOCK, NEW DELHI - 110 001.

2. THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX (APPEALS)

NO.71, CLUB ROAD, BELAGAVI.

PIN-590 019

3. THE ASSISTANT COMMISSIONER OF CENTRAL, EXCISE AND CENTRAL TAX,

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NC: 2026:KHC:24073 WP No. 35759 of 2025

HC-KAR

UTTARAKANNADA DIVISION, M.G.ROAD, OPP. LIC OF INDIA,

KARWAR - 581 301.

… RESPONDENTS (BY SRI. SUSHAL TIWARI N., ADVOCATE FOR R1;

SRI ARAVIND V. CHAVAN, ADVOCATE FOR R2 AND R3)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO A) QUASHING THE IMPUGNED ORDERS DTD. 29/01/2025 PASSED N MLR- EXCUS-000-APP-AS-131/