Cause title — parties, addresses and appearances
- 1 -
HC-KAR
NC: 2026:KHC:32141
WP No. 22970 of 2025
C/W WP No. 23034 of 2025
WP No. 23048 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 29TH DAY OF JUNE, 2026
BEFORE
THE HON'BLE MR. JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 22970 OF 2025 (T-RES)
C/W
WRIT PETITION NO. 23034 OF 2025 (T-RES)
WRIT PETITION NO. 23048 OF 2025 (T-RES)
IN WP No. 22970/2025
BETWEEN:
M/S GENSLER DESIGN INDIA
PRIVATE LIMITED
A COMPANY UNDER COMPANIES ACT (1),
1956 HAVING ITS REGISTERED
OFFICE AT 1ST AND TERRACE FLOOR,
NO.522/1, BINNAMANGALA,
1ST STAGE, HOYSALA NAGAR,
BENGALURU 560038 AND
REPRESENTED BY ITS DIRECTOR,
MR. SANJAY GULATI.
…PETITIONER
(BY SRI. BHARATH JANARTHANAN., ADVOCATE)
AND:
1.
JOINT COMMISSIONER OF
COMMERCIAL TAXES (APPEALS-5)
80 FEET ROAD, KHB GAMES VILLAGE,
KORAMANGALA,
BENGALURU 560047.
Digitally
signed by
VANAMALA
N
Location:
HIGH
COURT OF
KARNATAKA
- 2 -
HC-KAR
NC: 2026:KHC:32141
WP No. 22970 of 2025
C/W WP No. 23034 of 2025
WP No. 23048 of 2025
2.
DEPUTY COMMISSIONER OF
COMMERCIAL TAXES (AUDIT)-5.10,
DGSTO-5,
VTK-2, 'B' BLOCK, 6TH FLOOR,
ROOM NO. 601, RAJENDRANAGARA,
KORAMANGALA,
BENGALURU 560047.
…RESPONDENTS
(BY SRI.KENCHEGOWDA., AGA)
THIS WP IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO QUASH
THE IMPUGNED ORDER IN APPEAL IN FORM GST. APL-
04 DATED 06.02.2025 IN GST APPEAL NO. 867/2024-25
UNDER SECTION 107(11) OF THE CENTRAL GOODS AND
SERVICE TAX, ACT 2017 ALONG WITH FORM GST APL-
04 BEARING ORDER NO. ZD2903250763447 DATED
24.03.2025 FOR THE TAX PERIOD FROM APRIL 2019 TO
MARCH
2020
PASSED
BY
R1
HEREIN
AND
COLLECTIVELY ENCLOSED AS ANNEXURE -A COLLY.
IN WP NO. 23034/2025
BETWEEN:
M/S GENSLER DESIGN INDIA PRIVATE LIMITED
A COMPANY UNDER COMPANIES ACT (1), 1956
HAVING ITS REGISTERED OFFICE AT
1ST AND TERRACE FLOOR, NO.522/1,
BINNAMANGALA, 1ST STAGE,
HOYSALA NAGAR, BENGALURU 560038 AND
REPRESENTED BY ITS DIRECTOR,
- 3 -
HC-KAR
NC: 2026:KHC:32141
WP No. 22970 of 2025
C/W WP No. 23034 of 2025
WP No. 23048 of 2025
MR. SANJAY GULATI.
...PETITIONER
(BY SRI. BHARATH JANARTHANAN., ADVOCATE)
AND:
1.
JOINT COMMISSIONER OF
COMMERCIAL TAXES (APPEALS-5)
80 FEET ROAD,
KHB GAMES VILLAGE,
KORAMANGALA,
BENGALURU 560047.
2.
DEPUTY COMMISSIONER OF
COMMERCIAL TAXES (AUDIT)-5.10,
DGSTO-5,
VTK-2, 'B' BLOCK, 6TH FLOOR,
ROOM NO. 601,
RAJENDRANAGARA,
KORAMANGALA,
BENGALURU 560047.
...RESPONDENTS
(BY SRI.KENCHEGOWDA., AGA)
THIS WP IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO
(A) QUASH THE IMPUGNED ORDER IN APPEAL IN FORM
GST.APL-04 DATED 20.02.2025 IN GST APPEAL
NO.93/24-25 UNDER SECTION 107(11) OF THE
CENTRAL GOODS AND SERVICES TAX ACT, 2017
ALONG WITH FORM GST APL-04 BEARING ORDER NO.
ZD290325092401F DATED 27.03.2025 FOR THE TAX
PERIOD FROM JULY 2017 TO MARCH 2018 PASSED BY
RESPONDENT NO.1 HEREIN AND COLLECTIVELY
ENCLOSED AS ANNEXURE-A COLLY.
- 4 -
HC-KAR
NC: 2026:KHC:32141
WP No. 22970 of 2025
C/W WP No. 23034 of 2025
WP No. 23048 of 2025
IN WP NO. 23048/2025
BETWEEN:
M/S GENSLER DESIGN INDIA PRIVATE LIMITED
A COMPANY UNDER COMPANIES ACT (1), 1956
HAVING ITS REGISTERED
OFFICE AT 1ST AND TERRACE FLOOR,
NO.522/1, BINNAMANGALA,
1ST STAGE, HOYSALA NAGAR,
BENGALURU 560038 AND
REPRESENTED BY ITS
DIRECTOR, MR. SANJAY GULATI.
...PETITIONER
(BY SRI. BHARATH JANARTHANAN., ADVOCATE)
AND:
1.
JOINT COMMISSIONER OF
COMMERCIAL TAXES (APPEALS-5)
80 FEET ROAD, KHB GAMES VILLAGE,
KORAMANGALA, BENGALURU 560047.
2.
DEPUTY COMMISSIONER OF
COMMERCIAL TAXES (AUDIT)-5.10,
DGSTO-5,
VTK-2, 'B' BLOCK, 6TH FLOOR,
ROOM NO. 601,
RAJENDRANAGARA,
KORAMANGALA,
BENGALURU 560047.
...RESPONDENTS
(BY SRI.KENCHEGOWDA., AGA)
- 5 -
HC-KAR
NC: 2026:KHC:32141
WP No. 22970 of 2025
C/W WP No. 23034 of 2025
WP No. 23048 of 2025
THIS WP IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO
(A) ISSUE A WRIT OF CERTIORARI OR ANY OTHER
WRIT, ORDER OR DIRECTION TO QUASH THE
IMPUGNED ORDER-IN-APPEAL IN FORM GST.APL-04
DATED 20.02.2025 IN GST APPEAL NO.543/24-25
UNDER SECTION 107(11) OF THE CENTRAL GOODS
AND SERVICES TAX ACT, 2017 ALONG WITH FORM
GST APL-04 BEARING ORDER NO. ZD290325093170F
DATED 27.03.2025 FOR THE TAX PERIOD FROM APRIL
2018 TO MARCH 2019 PASSED BY RESPONDENT NO.1
HEREIN
AND
COLLECTIVELY
ENCLOSED
AS
ANNEXURE-A COLLY.
THESE PETITIONS, COMING ON FOR ORDERS,
THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM:
HON'BLE MR. JUSTICE B M SHYAM PRASAD
Sri Bharath Janarthanan, the learned counsel for the common petitioner, files a memo for withdrawal of the petition essentially stating [a] that, with the constitution of the GST Appellate Tribunal, the petitioner could avail remedy before such Tribunal, [b] that the petitioner has paid 10% of the disputed tax amount in terms of this Court’s interim order and [c] that this payment must be treated as pre-deposit of HC-KAR NC: 2026:KHC:32141 WP No. 22970 of 2025 C/W WP No. 23034 of 2025 WP No. 23048 of 2025
the disputed tax as contemplated under Section 112(8)(b) of the Central Goods and Services Tax Act, 2017 in the appeal that the petitioner proposes to file.
The memo is accepted and the petitions stand disposed of with liberty to the petitioner to file a statutory appeal with the Tribunal stipulating that the amount deposited in terms of this Court's interim Order shall be considered for the purposes of computing pre-deposit necessary to avail such statutory remedy. (B M SHYAM PRASAD) JUDGE
