Heard together (4 matters)
WP No. 28471 of 2023
WP No. 23004 of 2023
WP No. 23235 of 2023
WP NO. 28605/2023
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
- 1 -
HC-KAR
NC: 2025:KHC:48964
WP No. 28471 of 2023
C/W WP No. 23004 of 2023
WP No. 23235 of 2023
AND 1 OTHER
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 25TH DAY OF NOVEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 28471 OF 2023 (T-RES)
C/W
WRIT PETITION NO. 23004 OF 2023 (T-RES)
C/W
WRIT PETITION NO. 23235 OF 2023 (T-RES)
C/W
WRIT PETITION NO. 28605 OF 2023 (T-RES)
IN WP No. 28471/2023
BETWEEN:
M/S SHIVA PACKAGING
REGISTERED UNDER PARTNERSHIP ACT, 1932
KHATA NO.2, SY.NO.8, MEGHALAHALLI ROAD,
BEDERBOMMENAHALLI, BHEEMASAMUDHRA,
CHITRADURGA KARNATAKA - 577520
REPRESENTED BY ITS PARTNER
MR. THIRUMALESHA,
…PETITIONER
(BY SRI. GAUTAM SHREEDHAR BHARADWAJ, ADVOCATE)
AND:
1.
UNION OF INDIA
REPRESENTED BY THE SECRETARY,
MINISTRY OF FINANCE,
(DEPARTMENT OF REVENUE)
ROOM NO.48C, NORTH BLOCK,
NEW DELHI - 110 001.
2.
GST COUNCIL,
REPRESENTED BY ITS SECRETARY,
5TH FLOOR, TOWER II,
JEEVAN BHARTI BUILDING,
JANPATH ROAD, CONNAUGHT PLACE,
NEW DELHI - 110 001.
…RESPONDENTS
(BY SRI. B. PRAMOD, ADVOCATE FOR R-1
SRI. JEEVAN.J.NEERALGI, ADVOCATE FOR R-2)
Digitally
signed by
MADHURI S
Location:
High Court of
Karnataka
- 2 -
HC-KAR
NC: 2025:KHC:48964
WP No. 28471 of 2023
C/W WP No. 23004 of 2023
WP No. 23235 of 2023
AND 1 OTHER
THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE
CONSTITUTION OF INDIA PRAYING TO QUASH NOTIFICATION NO.2/2023
DTD
31.03.2023
AND
NOTIFICATION
NO.3/2023
DTD
26.07.2023
PUBLISHED BY R1 PRODUCED HEREIN AND ANNEXED AS ANNEXURE-A
AND B RESPECTIVELY.
IN WP NO. 23004/2023
BETWEEN:
M/S DHARIWAL INDUSTRIES PRIVATE LIMITED
REGISTERED UNDER COMPANIES ACT, 1956
NO.2,3 AND 4, SINGASANDRA VILLAGE,
HOSUR ROAD,
BANGALORE – 560 068.
REP BY ITS AUTHORIZED SIGNATORY,
MR PRASHANT SAMPATLAL BAFNA
...PETITIONER
(BY SRI. PRASHANT.F.GOUDAR, ADVOCATE)
AND:
1.
UNION OF INDIA
REP BY ITS SECRETARY,
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE),
ROOM NO.48C, NORTH BLOCK,
NEW DELHI - 110 001.
2.
GST COUNCIL
REP BY ITS SECRETARY,
5TH FLOOR, TOWER II,
JEEVAN BHARTI BUILDING,
JANPATH ROAD,
CONNAUGHT PLACE,
NEW DELHI-110 001.
...RESPONDENTS
(BY SRI. B. PRAMOD, ADVOCATE FOR R-1
SRI. JEEVAN.J.NEERALGI, ADVOCATE FOR R-2)
THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE
CONSTITUTION OF INDIA PRAYING TO QUASH NOTIFICATION NO.2/2023
DTD
31.03.2023
AND
NOTIFICATION
NO.3/2023
DTD
26.07.2023
- 3 -
HC-KAR
NC: 2025:KHC:48964
WP No. 28471 of 2023
C/W WP No. 23004 of 2023
WP No. 23235 of 2023
AND 1 OTHER
PUBLISHED BY R1 PRODUCED HEREIN AND ANNEXED AS ANNX-A AND
B RESPECTIVELY.
IN WP NO. 23235/2023
BETWEEN:
M/S DAMODAR JAGANNATH MALPANI
SURVEY NO 14, PLOT NO 99
ANTHASRANRAHALLI INDUSSTRIAL AREA
LINGAPURA TUMAKURU – 572 106
REP BY ITS PARTYNER
MR GIRISH.
...PETITIONER
(BY SRI. GAUTAM SHREEDHAR BHARADWAJ, ADVOCATE)
AND:
1.
UNION OF INDIA
REP BY THE SECRETARY
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
ROOM NO 48C, NORTH BLOCK
NEW DELHI 110 001.
2.
GST COUNCIL
REP BY ITS SECRETARY
5TH FLOOR TOWER II
JEEVAN BHARTI BUILDING
JANAMPATH ROAD
CONNAUGHT PLACE
NEW DLEHI - 110 001.
...RESPONDENTS
(BY SRI. B.PRAMOD, ADVOCATE FOR R-1
SRI. JEEVAN J. NEERALGI , ADVOCATE FOR R-2)
THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE
CONSTITUTION OF INDIA PRAYING TO QUASH NOTIFICATION NO. 2/
2023 DTD 31/03/2023 AND NOTIFICATION NO. 2/2023 DTD 26/07/2023
PUBLISHED BY R-1 PRODUCED HEREIN AND ANNEXED AS ANNEXURE-A
AND B RESPECTIVELY.
- 4 -
HC-KAR
NC: 2025:KHC:48964
WP No. 28471 of 2023
C/W WP No. 23004 of 2023
WP No. 23235 of 2023
AND 1 OTHER
IN WP NO. 28605/2023
BETWEEN:
M/S SIVAM INDUSTRIES
REGISTERED UNDER PARTNERSHIP ACT 1932
HAVING ITS OFFICE AT SHED
NO.2, KHATA NO.2, SY NO.8,
BEDERBOMMENAHALLI, BHEEMASAMUDHRA,
CHITRADURGA – 577 520
REPRESENTED BY ITS PARTNER
MR. PRAMOD KUMAR.
...PETITIONER
(BY SRI. GAUTAM SHREEDHAR BHARADWAJ, ADVOCATE)
AND:
1.
UNION OF INDIA
REPRESENTED BY THE SECRETARY,
MINISTRY OF FINANCE,
(DEPARTMENT OF REVENUE)
ROOM NO.48C, NORTH BLOCK,
NEW DELHI - 110 001.
2.
GST COUNCIL,
REPRESENTED BY ITS SECRETARY,
5TH FLOOR, TOWER II,
JEEVAN BHARTI BUILDING,
JANPATH ROAD, CONNAUGHT PLACE,
NEW DELHI - 110 001.
...RESPONDENTS
(BY SRI. JEEVAN.J.NEERALGI, ADVOCATE)
THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE
CONSTITUTION OF INDIA PRAYING TO QUASH NOTIFICATION NO.2/2023
DTD
31.03.2023
AND
NOTIFICATION
NO.3/2023
DTD
26.07.2023
PUBLISHED BY R1 PRODUCED HEREIN AND ANNEXED AS ANNEXURE-A
AND B RESPECTIVELY.
THESE PETITIONS ARE COMING ON FOR PRELIMINARY HEARING
IN ‘B’ GROUP THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
- 5 -
HC-KAR
NC: 2025:KHC:48964
WP No. 28471 of 2023
C/W WP No. 23004 of 2023
WP No. 23235 of 2023
AND 1 OTHER
CORAM:
HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER In W.P.No.28471/2023, petitioner seeks for the following reliefs:-
“ A) To issue a writ of certiorari to quash No.1 produced herein and annexed as Annexure-‘A’ and ‘B’ respectively.
B) Grant such other relief to meet the ends of Justice and equity.”
In W.P.No.23004/2023, petitioner seeks for the following reliefs:-
“ A) To issue a writ of certiorari to quash No.1 produced herein and annexed as Annexure-‘A’ and ‘B’ respectively.
B) Grant such other relief to meet the ends of Justice and equity.”
In W.P.No.23235/2023, petitioner seeks for the following reliefs:-
“ A) To issue a writ of certiorari to quash - 6 -
HC-KAR NC: 2025:KHC:48964 AND 1 OTHER
No.1 produced herein and annexed as Annexure-‘A’ and ‘B’ respectively.
B) Grant such other relief to meet the ends of Justice and equity.”
In W.P.No.28605/2023, petitioner seeks for the following reliefs:-
“ A) To issue a writ of certiorari to quash No.1 produced herein and annexed as Annexure-‘A’ and ‘B’ respectively.
B) Grant such other relief to meet the ends of Justice and equity.”
2.Heard learned counsel for the petitioners and learned counsel for the respondents and perused the material on record.
3.As can be seen from the aforesaid reliefs sought for by the petitioner, the legality, validity and correctness of Notification No.2/2023 dated 31.03.2023 and Notification No.3/2023 dated 26.07.2023 published by the 1st respondent have been assailed in the present petitions.
4.In the case of M/s.VKG Packers & others vs.Union of India & others – W.P.No.100239/2024 & connected matters, the HC-KAR NC: 2025:KHC:48964 AND 1 OTHER
co-ordinate Bench of this Court passed the order dated 19.09.2025 quashing the very same Notification by holding as under:- 11. For the aforesaid reasons, the following:
O R D E R
(i) Writ petitions are allowed.
(ii) Notifications dated 31-03-2023 and 26-07-2023 impugned in the writ petitions stand quashed.
(iii) The quashment of these notifications will not, however, come in the way of the legislature legislating upon the said issue.
5.In the result, I pass the following: ORDER (i) Petitions are allowed in terms of the aforesaid judgment passed in the case of M/s.VKG Packers & others vs.Union of India & others – W.P.No.100239/2024 & connected matters – Dated 19.09.2025. (ii) The impugned Notification No.2/2023 dated 31.03.2023 and Notification No.3/2023 dated 26.07.2023 published by the 1st respondent are hereby quashed. (S.R.KRISHNA KUMAR) JUDGE Srl.
