BharatTaxGST

M/S Virtusa Consulting Services Private Limited vs. Union Of INDIA

Original PDF →
WP/25763/2023HC KarnatakaGSTCNR KAHC01059919202328 October 2025Bench: S.R.KRISHNA KUMAR7 pages
For Petitioner: SMT. ANANYA KAPOOR, FOR SRI. ANKUR PAI DHUNGAT, ADVOCATESFor Respondent: SRI. GOREPPA, CGC FOR R1; SMT. JYOTI M. MARADI, HCGP FOR R2 TO R4

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:43143 WP No. 25763 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 25763 OF 2023 (T-RES) BETWEEN: M/S VIRTUSA CONSULTING SERVICES PRIVATE LIMITED DEVARABESANAHALLI VILLAGE, VARTHUR HOBLI, EAST TALUK, 03rd FLOOR, BUILDING 1A, UNIT 301-E, 301A –E, 301 B-E, RMZ ECO WORLD, SEZ SARJAPUR, MARATHALLI OUTER RING ROAD, BENGALURU, KARANATAKA – 560 103 GSTIN: 29AACCV6797L2ZB A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956, AND REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. SAURABH CHOKHRA, S/O PAWAN KUMAR CHOKHRA, AGED ABOUT 31 YEARS, OCC: SERVICE / TAX MANAGER, R/AT: 503, SAI’S SURAKSHA MAYURI NAGAR, MIYUR HYDERABAD – 500 049 …PETITIONER (BY SMT. ANANYA KAPOOR, FOR SRI. ANKUR PAI DHUNGAT, ADVOCATES) AND: 1. UNION OF INDIA MINISTRY OF FINANCE, GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI – 110 001 THROUGH THE SECRETARY, Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:43143 WP No. 25763 of 2023 2. THE STATE OF KARNATAKA FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA VIDHANA SOUDHA, BENGALURU – 560 001 THROUGH THE PRINCIPAL SECRETARY 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) -3, SHANTHI NAGAR, BENGLAURU – 560 027 4. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO -091, JAYANAGAR, BENGALURU – 560 001 …RESPONDENTS (BY SRI. GOREPPA, CGC FOR R1; SMT. JYOTI M. MARADI, HCGP FOR R2 TO R4) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ANNEXURE-H - IMPUGNED APPELLATE ORDER DATED 22/02/2023 PASSED BY THE R3 UNDER SECTION 107(11) OF THE KARNATAKA GOODS AND SERVICES TAXES ACT, 2017 READ WITH KARNATAKA GOODS AND SERVICES TAXES ACT, 2017 IN GST.AP.43/2022-23 AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks for the following reliefs:- “i. Issue a writ of certiorari or any other writ as the Hon’ble High Court may deem fit and quash the following: ANNEXURE ‘H’ Impugned appellate order dated 22.02.2023 passed by the Respondent No.3 under Section 107(11) of the HC-KAR NC: 2025:KHC:43143 Karnataka Goods and Services Taxes Act, 2017 read with Central Goods and Services Taxes Act, 2017 bearing GST A.P.43/2022-23. ANNEXURE ‘F’ Impugned rejection order dated 28.06.2022 in Form GST-RFD-06 passed by the Respondent No.4 under Section 54 of the Karnataka Goods and Services Taxes Act, 2017 read with Central Goods and Services Taxes Act, 2017. ANNEXURE ‘D’ Impugned show cause notice dated 16.05.2022 in Form GST-RFD-08 issued by Respondent No.4. ii. To issue the writ of mandamus or any other appropriate writ in the nature of mandamus writ, order or direction directing the respondents to disburse the refund of IGST of Rs.30,01,314/- along with applicable interest. iii. To issue any other order(s), direction(s), writ(s) or any other relief(s) as this Hon’ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice;” HC-KAR NC: 2025:KHC:43143

2.

Heard learned counsel for the petitioner, learned CGC for respondent No.1 and learned HCGP for respondent Nos.2 to 4 and perused the material on record.

3.

A perusal of the material on record will indicate that aggrieved by the order dated 28.06.2022 passed by respondent No.4, petitioner approached respondent No.3 – appellate authority by way of an appeal, which was also dismissed vide final order dated 22.02.2023. Aggrieved by the impugned orders at Annexure- H dated 22.02.2023 passed by respondent No.3, Annexure-F dated 28.06.2022 and impugned show cause notice dated 16.05.2022, the petitioner is before this Court by way of the present petition.

4.

In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner has invited my attention to the impugned order at Annexure-H dated 22.02.2023 in order to contend that the various contentions urged by the petitioner have not been considered by the appellate authority, which has proceeded to dismiss the appeal by passing laconic, cryptic, unreasoned, non speaking order with absolutely no application of mind. HC-KAR NC: 2025:KHC:43143

5.

In this context, it is pertinent to note that the said order of the appellate authority reads as under: “Hearing Proceedings

The authorised representative Sri. Bharath Kumar, CA, appeared for hearing on 28-11-2022 at 3.00 PM and reiterated the grounds of appeal and requested to consider the same. The statement of authorised representative was taken on record and case will be disposed on merit of the case and available documents submitted.

4.

Heard the arguments of the pvt. Ltd., company perused the connected records, documents furnished and the grounds of appeal. The reasons adduced by the ACCT for rejection of refund claimed by the appellant are valid reasons and based on the Circulars issued in this regard. The ACCT has rightly observed that the uploaded documents and actual refund request is difference ACCT has restricted the turnover considering the figure available in the GST portal. The ACCT has rightly rejected the claim.

5.

Under the prevailing circumstances the action of the ACCT in rejecting the claim of refund due to non- compliance with the procedure and conditions stipulated in the relevant Circulars is found to be legally correct. Accordingly, I proceed to make the following HC-KAR NC: 2025:KHC:43143 ORDER

This appeal is hereby dismissed.”

6.

The aforesaid order is clearly laconic, cryptic, unreasoned, non speaking order with absolutely no application of mind which deserves to be quashed and the matter be remitted back for reconsideration afresh in accordance with law.

7.

In the result, I pass the following: ORDER

i)

The appeal is hereby allowed. ii) Impugned orders at Annexure-H dated 22.02.2023 passed by respondent No.3 under Section 107(11) of the KGST/CGST, 2017 is hereby set aside. iii) Matter is remitted back to the stage of petitioner submitting reply to Show Cause Notice dated 16.05.2022 at Annexure-D and to proceed further in accordance with law. HC-KAR NC: 2025:KHC:43143 iv) The petitioner is directed to appear before respondent No.4 on 17.11.2025 without awaiting further notice from respondent No.4. v) Liberty is reserved in favour of the petitioner to file its reply, pleadings, documents, etc., before respondent No.4, who shall consider the same and pass appropriate orders in accordance with law within a period of three months from the date of receipt of copy of this order. vi) All rival contentions are kept open and no opinion is expressed on the same. (S.R.KRISHNA KUMAR) JUDGE

MDS List No.: 2 Sl No.: 25

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.