M/S. Visteon Technical And Services Centre Private Limited vs. Government Of INDIA - Karnataka High Court, 04 November 2025

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:44366 WP No. 13099 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 13099 OF 2024 (T-RES) BETWEEN: M/S. VISTEON TECHNICAL AND SERVICES CENTRE PRIVATE LIMITED (FORMERLY M/S ALLGOEMBEDDED SYSTEMS PRIVATE LIMITED AS REFERENCED IN IMPUGNED ORDER) 6, PSS PLAZA, NAL WIND TUNNEL RD, KAVERI NAGAR, MURUGESH PALYA, BENGALURU, (BANGALORE) URBAN-560017. REP. BY ITS MANAGER INDIRECT TAXATION, SHRI R ASHOK KUMAR, AGED ABOUT 46 YEARS, S/O T RAMU (REGISTERED UNDER THE COMPANIES ACT, 1956 (CIN NO.U35990TN2006PTC0495) …PETITIONER (BY SRI. ARYAMAN GHULATI, ADVOCATE) AND: 1. GOVERNMENT OF INDIA THROUGH ITS SECRETAY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 2. THE JOINT COMMISSIONER OF CENTRAL TAX, OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, BENGALURU-EAST COMMISSIONERATE, 2NDF FLOOR, TTMC/BMTC BUILDING, Digitally signed by HEMALATHA A Location: HIGH COURTOF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:44366 WP No. 13099 of 2024 OLD AIRPORT ROAD, DOMLUR, BENGALURU-560071. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX, LGSTO-46, 174, RAKSHITHA COMPLEX, 9TH CROSS, 1ST STAGE, INDIRA NAGAR, BENGALURU-560038. …RESPONDENTS (BY SRI. CHARAN KUMAR K V, CGC FOR R1; SRI.K.HEMA KUMAR, AGA FOR R3; SRI.AKASH B.SHETTY, ADVOCATE FOR R2) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO i) QUASH THE IMPUGNED

ORDER VIDE ACCT/LGSTO-046/TRAN-1/01/2022-23 DATED 15/02/2023 THAT WAS SIGNED ON 28/02/2023 (ANNEXURE-A) ISSUED BY THE THIRD RESPONDENT AS ILLEGAL, ARBITRARY AND A NON-SPEAKING ORDER IMPOSING DISPROPORTIONATE PENAL LIABILITY ON THE PETITIONER AND ETC.,

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this writ petition, the petitioner seeks the following reliefs: "i) To issue a Writ of Certiorari to quash the impugned order vide ACCT/LGSTO-046/TRAN- 1/01/2022-23 dated 15/02/2023 that was signed on 28/02/2023 (Annexure-A) issued by the third respondent as illegal, arbitrary and a non-speaking order imposing disproportionate penal liability on the petitioner. HC-KAR NC: 2025:KHC:44366 ii) To issue order/s, direction/s, writ/s or any other relief/s as this Hon'ble Court deems fit and proper in facts and circumstances of the case and in the interest of justice.

iii) To award Costs of and incidental to this application be paid by the Respondents."

Heard the learned counsel for the petitioner, learned AGA for No.3 and learned CGC for respondent No.1, learned counsel for respondent No.2 and perused the material on record.

A perusal of the material on record will indicate that an application seeking Cenvat credit in GST Form-1 was filed by the petitioner on 07.11.2022 before the respondent No.3-Assistant Commissioner of Commercial Tax, who forwarded the same to the respondent No.2-Joint Commissioner of Central Tax, for conducting verification and to submit a report. The said report was received by the respondent No.2 on 21.02.2023, pursuant to which, the respondent No.3 proceeded to pass the impugned order accepting the verification report and on the ground that the petitioner did not appear and did not submit any supporting documents in relation to the claim, despite intimation to the petitioner, who is before this court by way of the present petition. HC-KAR NC: 2025:KHC:44366

Learned counsel for the petitioner submits that the if impugned order at Annexure-A dated 15.02.2023 signed on 28.02.2023 and the verification report dated 21.02.2023 issued by the respondent No.2 are set aside and the matter is remitted back to the respondent No.3 for reconsideration afresh, bearing in mind the circular No.182/14/2022-GST dated 10.11.2022, the petitioner would appear before the respondent No.2 and file objections to the verification report and make his submissions before the respondent No.2, who may be directed to submit a verification report thereafter to the respondent No.3, who may be further directed to reconsider the matter afresh and in accordance with law.

In view of the aforesaid facts and submission made by the learned counsel for the petitioner, I deem it just and appropriate to set aside the impugned order at Annexure-A dated 15.02.2023 signed on 28.02.2023 and the verification report dated 21.02.2023 submitted by the respondent No.2 and remit the matter back to the respondent No.3 for reconsideration afresh in accordance with law.

In the result, I pass the following: HC-KAR NC: 2025:KHC:44366 ORDER a) Writ petition is hereby allowed. b) The impugned order at Annexure-A dated 15.02.2023 signed on 28.02.2023, is hereby wet aside. c) The verification report dated 21.02.2023 issued by the respondent No.2 to the respondent No.3 as noticed in the impugned order, is also hereby set aside. d) The petitioner is directed to appear before the respondent No.2 on 08.12.2025. e) The respondent No.2 shall provide sufficient and reasonable opportunity to the petitioner and hear him and pass appropriate orders and issue a fresh verification report in accordance with law, to the respondent No.3. f) Immediately upon the receipt of the fresh verification report, the respondent No.3-Assistant Commissioner of Commercial Tax shall notify the petitioner and provide sufficient and reasonable opportunity to the petitioner and pass appropriate orders afresh in accordance with law bearing in mind the circular No.182/14/2022-GST dated 10.11.2022. HC-KAR NC: 2025:KHC:44366 g) Liberty is reserved in favour of the petitioner to file pleadings, documents etc. before the respondent No.2 as well as respondent No.3, who shall consider the same and proceed further in accordance with law. (S.R.KRISHNA KUMAR) JUDGE

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