M/S. Ganesh Shankar Environmental Solutions Private Limited vs. State Of Karnataka

WA/956/2025HC KarnatakaGSTCNR KAHC01040117202517 September 2025Bench: S.G.PANDIT,K. V. ARAVIND3 pages

For Respondent: SRI. ADITYA VIKRAM BHAT, AGA FOR R1 & R2 SRI S.N. PRASHANTH CHANDRA, ADV. FOR R3 SRI MADANAN PILLAI, CGC FOR R4 SRI ARAVIND V CHAVAN, SR. STANDING COUNSEL FOR R5 TO R7

AI SummaryRemanded

Facts

The appellant, M/s. Ganesh Shankar Environmental Solutions Private Limited, filed a writ appeal challenging a learned Single Judge's order dated February 20, 2025, passed in W.P.No.3387/2021 and connected matters. The present writ appeal is filed under Section 4 of the Karnataka High Court Act, 1961. The judgment notes that this appeal is being disposed of in terms of a previous order dated September 10, 2025, which dealt with Writ Appeal No.979/2025 c/w Writ Appeal No.972/2025. The specific details of the original writ petition, the tax period(s), the order or action under challenge, the authority that passed it, and the amount in dispute are not elaborated in this judgment, as it refers to a prior disposition.

Held

The High Court held that the present writ appeal, WA No. 956 of 2025, stands disposed of in terms of the Court's order dated September 10, 2025, which was passed in Writ Appeal No.979/2025 c/w Writ Appeal No.972/2025. The reasoning is that the current appeal is identical in its procedural context to the previously decided appeals. Therefore, the operative direction is to dispose of this appeal in accordance with the precedent set by the order dated September 10, 2025. The specific findings on the substantive GST issues that were originally before the learned Single Judge are not detailed in this judgment, as the appeal is being disposed of on a procedural basis. No issues were expressly left undecided, as the appeal was resolved by reference to a prior judgment.

Key Issues

The primary issue before the High Court was whether the present writ appeal should be disposed of in line with the Court's earlier order dated September 10, 2025, which addressed Writ Appeal No.979/2025 c/w Writ Appeal No.972/2025. The appellant, M/s. Ganesh Shankar Environmental Solutions Private Limited, sought to set aside the learned Single Judge's order dated February 20, 2025, passed in W.P.No.3387/2021 and connected cases. The respondents are the State of Karnataka, Directorate of Municipal Administration, Bruhath Bengaluru Mahanagara Palike, Union of India, Central Board of Indirect Taxes and Customs, Directorate General of GST (Intelligence), and the Principal Commissioner of Central Tax, Bengaluru North Commissionerate. The judgment does not record specific arguments from either side regarding the substantive GST issues, but rather focuses on the procedural aspect of disposing of this appeal based on a prior ruling.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:37111-DB WA No. 956 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT APPEAL NO. 956 OF 2025 (T-RES) BETWEEN: M/S. GANESH SHANKAR ENVIRONMENTAL SOLUTIONS PRIVATE LIMITED CORPORATE OFFICE AT NO.37, SRIHARI NILAYA, 8TH CROSS, KGE LAYOUT, RMV II-STAGE, BENGALURU-560094 REP. BY ITS MANAGING DIRECTOR GANESH SHANKAR D. …APPELLANT (BY SRI. N S VIJAYANTH BABU, ADV.) AND: 1. STATE OF KARNATAKA REP. BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR VIDHANASOUDHA DR. AMBEDKAR VEEDHI BENGALURU 560 001. 2. DIRECTORATE OF MUNICIPAL ADMINISTRATION 9TH FLOOR AND 10TH FLOOR VISHVESHWARIAH TOWER DR. B.R. AMBEDKARVEEDHI BENGALURU -560001 REPRESENTED BY ITS DIRECTOR. 3. BRUHATH BENGALURU MAHANAGARA PALIKE N R SQUARE BENGALURU- 560 002 REP. BY ITS COMMISSIONER. Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:37111-DB WA No. 956 of 2025 4. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICE, NEHRU PLACE NEW DELHI-110019 REP. BY ITS SECRETARY. 5. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001 REP. BY ITS CHAIRMAN. 6. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL NO.112, S P ENCLAVE, K H ROAD, BENGALURU-560027. 7. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU NORTH COMMISSIONERATE NO.59, HMT BHAVAN, BELLARY ROAD, GANGA NAGAR, BENGALURU-560032. …RESPONDENTS (BY SRI. ADITYA VIKRAM BHAT, AGA FOR R1 & R2 SRI S.N. PRASHANTH CHANDRA, ADV. FOR R3 SRI MADANAN PILLAI, CGC FOR R4 SRI ARAVIND V CHAVAN, SR. STANDING COUNSEL FOR R5 TO R7) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET-ASIDE THE JUDGEMENT DATED 20/02/2025 PASSED IN WP NO.3387/2021 AND CONNECTED CASES AND TO ALLOW THE WP NO.3387/2021 AS PRAYED FOR. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND - 3 - HC-KAR NC: 2025:KHC:37111-DB WA No. 956 of 2025

ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT)

This appeal is filed under Section 4 of the Karnataka High Court Act, 1961. The appellant has challenged the learned Single Judge order dated 20.02.2025 in W.P.No.3387/2021 and connected matters. The said order was the subject matter of Writ Appeal No.979/2025 c/w Writ Appeal No.972/2025, which were disposed of by order dated 10.09.2025. In terms of the said order, the present writ appeal also stands disposed of. (S.G.PANDIT) JUDGE (K. V. ARAVIND) JUDGE

NC CT:bms List No.: 1 Sl No.: 6

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.