- 1 - NC: 2026:KHC:28443-DB WA No. 535 of 2026 HC-KAR IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF JUNE, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE RAJESH RAI K WRIT APPEAL NO. 535 OF 2026 (T-RES) BETWEEN: 1. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE, VIDHANA SOUDHA, AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. THE COMMERCIAL TAX OFFICER (ENFORCEMENT)-39, OFFICE OF THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), VTK-2, KORAMANGALA, BENGALURU - 560 047. …APPELLANTS Digitally signed by (BY SMT. JYOTI.M.MARADI, HCGP)NANJUNDACHARI Location: HIGH COURT OF AND: KARNATAKA 1. M/S. MEENAKSHI BRIGHT STEEL BARS PRIVATE LIMITED, (A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956) REPRESENTED BY ITS GENERAL MANAGER FINANCE AND ACCOUNTS, SRI. ARULRAJ G.T, BHUWALKA LANDMARK, NO.5,WALKER LANE (ON LANG FORD ROAD), - 2 - NC: 2026:KHC:28443-DB WA No. 535 of 2026 HC-KAR RICHMOND TOWN, BENGALURU – 560 025. 2. SRI. SIVA SHANKAR S. S/O SRI. SAMY, AGED MAJOR, OCCU. DRIVER OF VEHICLE NO. KA01AM1983 C/O M/S SAK TRANSPORT, NO.557, OLD MADRAS ROAD, NEAR K R PURAM, RAILWAY STATION, DOORAVANINAGAR, BENGALURU - 560 016. …RESPONDENTS (BY SRI. RAGHAVENDRA B.BHANJER, ADVOCATE FOR C/R1) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO CALL FOR THE RECORDS IN W.P

NO.33676 OF 2024 (T-RES) DATED 17.11.2025, EXAMINE THE SAME AND SET ASIDE THE ORDER DATED 17.11.2025 PASSED BY THE LEARNED SINGLE JUDGE IN W.P NO.33676 OF 2025 TO STAY THE OPERATION OF THE IMPUGNED ORDER DATED 17.11.2025 TILL THE DISPOSAL OF THIS WRIT APPEAL AND ETC., THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE RAJESH RAI K - 3 - NC: 2026:KHC:28443-DB WA No. 535 of 2026 HC-KAR ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT) Learned High Court Government Pleader has filed a memo dated 19.05.2026 seeking leave of this Court to withdraw the appeal for the reasons stated in the memo. 2. Memo is placed on record. 3. Appeal is dismissed as withdrawn. SD/- (S.G.PANDIT) JUDGE SD/- (RAJESH RAI K) JUDGE NC CT: RK List No.: 1 Sl No.: 1

- 1 - NC: 2026:KHC:28443-DB WA No. 535 of 2026 HC-KAR IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF JUNE, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE RAJESH RAI K WRIT APPEAL NO. 535 OF 2026 (T-RES) BETWEEN: 1. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE, VIDHANA SOUDHA, AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. THE COMMERCIAL TAX OFFICER (ENFORCEMENT)-39, OFFICE OF THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), VTK-2, KORAMANGALA, BENGALURU - 560 047. …APPELLANTS Digitally signed by (BY SMT. JYOTI.M.MARADI, HCGP)NANJUNDACHARI Location: HIGH COURT OF AND: KARNATAKA 1. M/S. MEENAKSHI BRIGHT STEEL BARS PRIVATE LIMITED, (A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956) REPRESENTED BY ITS GENERAL MANAGER FINANCE AND ACCOUNTS, SRI. ARULRAJ G.T, BHUWALKA LANDMARK, NO.5,WALKER LANE (ON LANG FORD ROAD), - 2 - NC: 2026:KHC:28443-DB WA No. 535 of 2026 HC-KAR RICHMOND TOWN, BENGALURU – 560 025. 2. SRI. SIVA SHANKAR S. S/O SRI. SAMY, AGED MAJOR, OCCU. DRIVER OF VEHICLE NO. KA01AM1983 C/O M/S SAK TRANSPORT, NO.557, OLD MADRAS ROAD, NEAR K R PURAM, RAILWAY STATION, DOORAVANINAGAR, BENGALURU - 560 016. …RESPONDENTS (BY SRI. RAGHAVENDRA B.BHANJER, ADVOCATE FOR C/R1) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO CALL FOR THE RECORDS IN W.P

NO.33676 OF 2024 (T-RES) DATED 17.11.2025, EXAMINE THE SAME AND SET ASIDE THE ORDER DATED 17.11.2025 PASSED BY THE LEARNED SINGLE JUDGE IN W.P NO.33676 OF 2025 TO STAY THE OPERATION OF THE IMPUGNED ORDER DATED 17.11.2025 TILL THE DISPOSAL OF THIS WRIT APPEAL AND ETC., THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE RAJESH RAI K - 3 - NC: 2026:KHC:28443-DB WA No. 535 of 2026 HC-KAR ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT) Learned High Court Government Pleader has filed a memo dated 19.05.2026 seeking leave of this Court to withdraw the appeal for the reasons stated in the memo. 2. Memo is placed on record. 3. Appeal is dismissed as withdrawn. SD/- (S.G.PANDIT) JUDGE SD/- (RAJESH RAI K) JUDGE NC CT: RK List No.: 1 Sl No.: 1