BharatTaxGST

M/S Tech Connect Retail Private Limited vs. Union Of INDIA

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WP/22652/2025HC KarnatakaGSTCNR KAHC01048940202527 October 2025Bench: S.R.KRISHNA KUMAR5 pages
For Petitioner: SRI. G.SHIVADASS, SENIOR COUNSEL APPEARING FOR SRI. ARIHANT TABES, AND SRI. AJAY.J.N AND SRI. RISHAB.J, ADVOCATESFor Respondent: SRI. JEEVAN.J.NEERALGI, ADVOCATE FOR R-1 TO R-4 & R-8 SMT. JYOTI.M.MARADI, HCGP FOR R-5 TO R-7

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:42655 WP No. 22652 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 22652 OF 2025 (T-RES) BETWEEN: M/S TECH CONNECT RETAIL PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 (NOW COMPANIES ACT, 2013). HAVING ADDRESS AT: 1ST FLOOR, CABIN - 04, SURVEY NO. 126/9, UNIT 101, PRESTIGE NUGGET, INFANTRY ROAD, BENGALURU URBAN, BENGALURU - 560 001 REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. RAJEEV KUMAR DHAWAN AGED 61 YEARS. …PETITIONER (BY SRI. G.SHIVADASS, SENIOR COUNSEL APPEARING FOR SRI. ARIHANT TABES, AND SRI. AJAY.J.N AND SRI. RISHAB.J, ADVOCATES) AND: 1. UNION OF INDIA THROUGH MINISTRY THE SECRETARY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110 001. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, EAST DIVISION - 1, OFFICE OF THE BENGALURU EAST COMMISSIONERATE BMTC BUILDING OLD AIRPORT ROAD, DOMLUR, BENGALURU - 560 071. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:42655 WP No. 22652 of 2025 3. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, OFFICE OF BENGALURU EAST COMMISSIONERATE BMTC BUILDING,OLD AIRPORT ROAD, DOMLUR BENGALURU - 560 071. 4. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, RANGE DND2, NORTH DIVISION 2, OFFICE OF THE BENGALURU NORTH COMMISSIONERATE NO. 59, HMT BHAWAN, GROUND FLOOR, BELLARY ROAD BENGALURU - 560 001. 5. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX, LGSTO-16, DIVISION - DGSTO-4, VTK 2, A BLOCK, 1ST FLOOR, KORAMANGALA, BENGALURU - 560 047 6. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO - LTU, DIVISION LARGE TAXPAYER UNIT VANIJYA THERIGE KARYALAYA, GANDHI NAGAR BENGALURU - 560 009. 7. THE COMMISSIONER OF COMMERCIAL TAXES, VANIJYA THERIGE KARLAYA, GANDHI NAGAR, BENGALURU - 560 009. 8. THE GOODS AND SERVICE TAX NETWORK WORLDMARK 1, AEROCITY, INDIRA GANDHI INTERNATIONAL AUTHORITY, NEW DELHI 110 037 …RESPONDENTS (BY SRI. JEEVAN.J.NEERALGI, ADVOCATE FOR R-1 TO R-4 & R-8 SMT. JYOTI.M.MARADI, HCGP FOR R-5 TO R-7) THIS W.P IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO-(A) DIRECTION OF LIKE NATURE, TO DIRECT THE RESPONDENTS TO ISSUE AN ORDER IN PMT-03 AND RE-CREDIT THE AMOUNT OF INR 82,42,051/-IN THE ELECTRONIC CASH LEDGER OF THE PETITIONER MAINTAINED ON THE GST COMMON PORTAL ALONGWITH APPLICABLE INTEREST. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:42655 WP No. 22652 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks for the following reliefs: “(a) Issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other writ, order or direction of like nature, to direct the Respondents to issue an order in PMT-03 and re-credit the amount of INR 82,42,051/- in the Electronic Cash Ledger of the Petitioner Maintained on the GST Common Portal along with applicable interest. (b) Alternatively, issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other writ, order or direction of like nature, to direct the Respondents to refund the amount of INR 82,42,051/- in cash to the Petitioner along with applicable interest; (c) Grant interim and ad-interim reliefs in terms of prayer (a) and (b) above;

2.

Heard learned Senior Counsel for the petitioner and learned counsel for respondent Nos.1 to 4 and 8 and learned HCGP for respondent Nos.5 to 7 and perused the material on record. HC-KAR NC: 2025:KHC:42655

3.

A perusal of the material on record will indicate that the petitioner filed a refund application on 21.02.2019 before respondents for the tax period 2018-19 seeking refund of tax collected and deposited before the respondent on a common portal of the Center and State back to the Electronic Cash Ledger of the petitioner. In this context, my attention is invited to the Refund Sanction Order at Annexure-M in relation to another tax period i.e., for the month of April 2025 in order to point out that respondent No.4 directed refund of the amount, collected and deposited by the petitioner and as such, the petitioner submits that the petition may be disposed of directing respondent No.4 to refund the amount sought for by the petitioner in the refund application in a sum of Rs.82,42,051/- within a stipulated time frame.

4.

Per contra, learned counsel for the respondents 1 to 4 and 8 – Central Authorities submits that respondent No.4 would take necessary steps to grant refund in favour of the petitioner within a reasonable time and in accordance with law.

5.

Under these circumstances, I am of the considered opinion that petition deserves to be disposed of directing respondent No.4 to take necessary steps to grant / give refund of HC-KAR NC: 2025:KHC:42655 Rs.82,42,051/- as sought for by the petitioner in the refund application together with applicable interest in terms of Section 54 of CGST/KGST Act, 2017, within a period of two weeks from the date of receipt of copy of this order.

6.

Subject to the aforesaid directions, petition stands disposed of. (S.R.KRISHNA KUMAR) JUDGE

MDS/SRL List No.: 3 Sl No.: 1

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.