Cause title — parties, addresses and appearances
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HC-KAR
CNR: KAHC010530272026
NC: 2026:KHC:41822
WP No. 24245 of 2026
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 7TH DAY OF AUGUST, 2026
BEFORE
THE HON'BLE MR. JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 24245 OF 2026 (T-RES)
BETWEEN:
M/S SEW BELLARY HIGHWAYS LIMITED
A COMPANY REGISTERED UNDER
THE PROVISIONS OF THE
COMPANIES ACT, 1956,
HAVING ITS REGISTERED OFFICE AT
6-3-871, 'SNEHALATA',
GREENLANDS ROAD, BEGUMPET,
HYDERABAD-500016,
TELANGANA STATE,
REPRESENTED BY ITS
GENERAL MANAGER
(FINANCE AND ACCOUNTS),
MR.ANANTHANARAYANAN P. V.
…PETITIONER
(BY SRI. VIKRAM UNNI RAJAGOPAL, ADVOCATE)
AND:
1.
UNION OF INDIA
DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
NORTH BLOCK,
NEW DELHI-110011,
Digitally
signed by
VANAMALA
N
Location:
HIGH
COURT OF
KARNATAKA
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HC-KAR
CNR: KAHC010530272026
NC: 2026:KHC:41822
WP No. 24245 of 2026
THROUGH ITS SECRETARY.
2.
STATE OF KARNATAKA
FINANCE DEPARTMENT,
VIDHANA SOUDHA,
BENGALURU- 560001,
THROUGH ITS SECRETARY.
3.
KARNATAKA ROAD DEVELOPMENT
CORPORATION LIMITED,
SAMPARKA SOUDHA, BUILDING 8,
B.E.P. PREMISES (OPPOSITE ORION MALL),
DR. RAJKUMAR ROAD,
RAJAJINAGAR,
BENGALURU-560010,
THROUGH ITS MANAGING DIRECTOR.
4.
THE COMMISSIONER OF
COMMERCIAL TAXES (KARNATAKA)
VANIJYA THERIGE KARYALAYA,
KALIDASA ROAD,
GANDHINAGAR,
BENGALURU 560009.
5.
THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES,
LOCAL GOODS AND
SERVICE TAX OFFICE-490,
2ND STAGE, 6TH CROSS
RAGHAVENDRA COLONY,
ANANTHAPUR ROAD,
BELLARY-583101,
KARNATAKA.
…RESPONDENTS
THIS WP IS FILED UNDER ARTICLES 226 & 227
OF
THE
CONSTITUTION
OF
INDIA
PRAYING
TO
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HC-KAR
CNR: KAHC010530272026
NC: 2026:KHC:41822
WP No. 24245 of 2026
DECLARE THAT RESPONDENT NO.3 IS LIABLE TO PAY
GST AMOUNT TO THE PETITIONER ON THE INVOICES
RAISED ON ANNUITY BASIS WITH EFFECT FROM
01.01.2023 IN RELATION TO CONCESSION AGREEMENT
DATED 16.08.2010 (ANNEXURE-B) B) DIRECT THE
RESPONDENT NO.3 TO PAY A SUM RS.15,87,60,000/-
(RUPEES FIFTEEN CRORES EIGHTY SEVEN LAKHS
SIXTY
THOUSAND
ONLY)
TO
THE
PETITIONER
TOWARDS GST IN RESPECT OF 20TH TO 26TH ANNUITY
INVOICES IN TERMS OF THE REPRESENTATIONS
DATED 12.06.2026 (ANNEXURE-U) AND 29.06.2026
(ANNEXURE-V), ALONG WITH INTEREST AND PENALTY
LEVIED/MAY BE LEVIED BY GST AUTHORITIES C)
QUASH
NOTICE
BEARING
NO.ACCT/LGSTO-
490/BLI/ASMT-10/2025-26/1282
DATED
11.06.2026
FOR THE FINANCIAL YEAR 2023-24 (ANNEXURE-S),
NOTICE
BEARING
NO.ACCT/LGSTO-490/BLI/ASMT-
10/2025-26/1281
DATED
11.06.2026
FOR
THE
FINANCIAL YEAR 2024-25 (ANNEXURE-S1), NOTICE
BEARING
NO.ACCT/LGSTO-490/BLI/ASMT-10/2025-
26/1280 DATED 11.06.2026 FOR THE FINANCIAL YEAR
2025-26
(ANNEXURE-S2),
AND
NOTICE
BEARING
NO.ACCT/LGSTO-
490/BLI/ASMT-10/2025-26/1279
DATED 11.06.2026 FOR THE FINANCIAL YEAR 2026-27
(ANNEXURE-S3) ISSUED BY RESPONDENT NO.5 D)
AWARD COSTS OF THE PROCEEDINGS.
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HC-KAR
CNR: KAHC010530272026
NC: 2026:KHC:41822
WP No. 24245 of 2026
THIS PETITION, COMING ON FOR ORDER, THIS
DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD
ORAL ORDER
Mr. Vikram Unni Rajagopal, the learned counsel for the petitioner, has filed a memo which reads as under.
"The petitioner craves leave of this Hon'ble Court to withdraw the present writ petition with liberty to file a fresh writ petition on the same cause of action.
Wherefore it is prayed that this Hon'ble Court may be pleased to permit the petitioner to withdraw the present writ petition with liberty to file a fresh writ petition on the same cause of action, in the interests of justice."
The learned counsel submits that the leave to file a fresh petition on the same cause of action is being sought because of certain subsequent events. HC-KAR
CNR: KAHC010530272026 NC: 2026:KHC:41822 WP No. 24245 of 2026
The memo is accepted and the petition stands disposed of with liberty subject to all just exceptions. (B M SHYAM PRASAD) JUDGE
RB
