- 1 - NC: 2026:KHC:31613 WP No. 3693 of 2026 HC-KAR IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 3693 OF 2026 (T-RES) BETWEEN: SMT NISARGA M GOWDA W/O HEMANTH KUMAR R AGED ABOUT 33 YEARS PROPRIETOR M/S FILTER CAFE NO. 134, 2ND FLOOR THE NEW BANGALORE CLUB JANATHA COLONY NEAR KENCHANAKUPPE GATE B M ROAD ,BIDADI RAMANAGARA TALUK -562109. Digitally signed by VANAMALA …PETITIONERN Location: HIGH (BY SRI.G.B. ESWARAPPA., ADVOCATE) COURT OF KARNATAKA AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-2.6 DGSTO -2, COMMERCIAL TAXES DEPARTMENT GOVERNMENT OF KARNATAKA BENGALURU -560098. - 2 - NC: 2026:KHC:31613 WP No. 3693 of 2026 HC-KAR 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-2 SHANTHINAGAR BENGALURU -560027. 3. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF COMMERCIAL TAXES VANI VILAS ROAD BENGALURU -560001. …RESPONDENTS (BY SRI.K. HEMA KUMAR., AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) QUASH THE ENDORSEMENT NO. ACCT (AUDIT)-2.6/ / DGSTO-2/2025-26 T. NO. 530 DATED 03/01/2026 ANNX-D ISSUED BY R1; B) RESTRAINING THE RESPONDENTS FROM INITIATING COERCIVE RECOVERY PROCEEDINGS UNDER SECTIONS 78 AND 79 OF THE KGST ACT DURING THE STATUTORY PERIOD AVAILABLE FOR FILING SECOND APPEAL; C) DECLARE THAT INITIATION OF RECOVERY

PROCEEDINGS DURING THE STATUTORY APPEAL PERIOD IS ILLEGAL, ARBITRARY AND UNCONSTITUTIONAL. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - NC: 2026:KHC:31613 WP No. 3693 of 2026 HC-KAR CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The learned counsel for the petitioner files a memo seeking leave to withdraw the petition. The memo is placed on record and the petition is dismissed as withdrawn. Sd/- (B M SHYAM PRASAD) JUDGE NV

- 1 - NC: 2026:KHC:31613 WP No. 3693 of 2026 HC-KAR IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 3693 OF 2026 (T-RES) BETWEEN: SMT NISARGA M GOWDA W/O HEMANTH KUMAR R AGED ABOUT 33 YEARS PROPRIETOR M/S FILTER CAFE NO. 134, 2ND FLOOR THE NEW BANGALORE CLUB JANATHA COLONY NEAR KENCHANAKUPPE GATE B M ROAD ,BIDADI RAMANAGARA TALUK -562109. Digitally signed by VANAMALA …PETITIONERN Location: HIGH (BY SRI.G.B. ESWARAPPA., ADVOCATE) COURT OF KARNATAKA AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-2.6 DGSTO -2, COMMERCIAL TAXES DEPARTMENT GOVERNMENT OF KARNATAKA BENGALURU -560098. - 2 - NC: 2026:KHC:31613 WP No. 3693 of 2026 HC-KAR 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-2 SHANTHINAGAR BENGALURU -560027. 3. THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF COMMERCIAL TAXES VANI VILAS ROAD BENGALURU -560001. …RESPONDENTS (BY SRI.K. HEMA KUMAR., AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) QUASH THE ENDORSEMENT NO. ACCT (AUDIT)-2.6/ / DGSTO-2/2025-26 T. NO. 530 DATED 03/01/2026 ANNX-D ISSUED BY R1; B) RESTRAINING THE RESPONDENTS FROM INITIATING COERCIVE RECOVERY PROCEEDINGS UNDER SECTIONS 78 AND 79 OF THE KGST ACT DURING THE STATUTORY PERIOD AVAILABLE FOR FILING SECOND APPEAL; C) DECLARE THAT INITIATION OF RECOVERY

PROCEEDINGS DURING THE STATUTORY APPEAL PERIOD IS ILLEGAL, ARBITRARY AND UNCONSTITUTIONAL. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - NC: 2026:KHC:31613 WP No. 3693 of 2026 HC-KAR CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The learned counsel for the petitioner files a memo seeking leave to withdraw the petition. The memo is placed on record and the petition is dismissed as withdrawn. Sd/- (B M SHYAM PRASAD) JUDGE NV