M/S Damodar Jagannath Malpani vs. Union Of INDIA
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The petitioners, M/s Shiva Packaging, M/s Dhariwal Industries Private Limited, M/s Damodar Jagannath Malpani, and M/s Sivam Industries, filed writ petitions before the High Court of Karnataka. They sought to quash Notification No. 2/2023 dated 31.03.2023 and Notification No. 3/2023 dated 26.07.2023, both published by the Union of India (Respondent No. 1). The petitions were heard together. The core of the dispute revolved around the legality and validity of these notifications issued by the revenue authorities.
Held
The High Court allowed the writ petitions. It followed its own prior judgment 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. In that preceding case, the coordinate bench had quashed the same notifications that were impugned in the present petitions. The reasoning for quashing the notifications in the VKG Packers case, which the current court adopted, is not explicitly detailed in this excerpt, but the operative part of that order was that the writ petitions were allowed and the impugned notifications were quashed. The court also noted that the quashment would not prevent the legislature from legislating on the issue. The operative direction in the present case was to allow the petitions and quash the specified notifications.
Key Issues
1. Whether Notification No. 2/2023 dated 31.03.2023 and Notification No. 3/2023 dated 26.07.2023, published by the Union of India, are legal, valid, and correct? The petitioner's contention was that these notifications were illegal and invalid, and therefore, they sought their quashment. The respondents, Union of India and GST Council, were represented by counsel, but their specific arguments are not detailed in the provided text. The judgment relies on a previous decision by a coordinate bench of the same High Court.
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Heard together (4 matters)
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
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.”
Heard learned counsel for the petitioners and learned counsel for the respondents and perused the material on record.
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.
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.
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.
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.