K O Srinivas vs. State Of Karnataka

WA/1105/2025HC KarnatakaGSTCNR KAHC01045747202517 September 2025Bench: S.G.PANDIT,K. V. ARAVIND3 pages

For Respondent: SRI.ADITYA VIKRAM BHAT, AGA FOR R1 SRI MADANAN PILLAI, CGC FOR R2 SRI S.N. PRASHANTH CHANDRA, ADV. FOR R3 SRI ARAVIND V CHAVAN, SR. STANDING COUNSEL FOR R4 TO R6

AI SummaryRemanded

Facts

The appellant, K O Srinivas, filed a writ appeal challenging a Single Judge's order dated February 20, 2025, in W.P.No.20899/2021. This order was related to GST matters. The current writ appeal was filed under Section 4 of the Karnataka High Court Act, 1961. The judgment notes that the subject matter of this appeal was also considered in Writ Appeal No.979/2025 and Writ Appeal No.972/2025, which were disposed of by a separate order on September 10, 2025. The respondents include the State of Karnataka, Union of India, Bruhath Bengaluru Mahanagara Palike, Central Board of Indirect Taxes and Customs, Directorate General of GST (Intelligence), and the Principal Commissioner of Central Tax, Bengaluru West Commissionerate.

Held

The Court held that the present writ appeal, WA No. 1105 of 2025, stands disposed of in terms of the order passed in connected Writ Appeal No.979/2025 c/w Writ Appeal No.972/2025 on September 10, 2025. The reasoning is that the subject matter of the current appeal was identical to the matters decided in the aforementioned writ appeals. Therefore, the outcome of this appeal would mirror the outcome of those earlier disposed appeals. The Court did not delve into the specific GST issues raised in the original writ petition or the Single Judge's order. The operative direction is that the appeal is disposed of in line with the prior judgment. No specific issues were left undecided, as the appeal was disposed of on a procedural basis.

Key Issues

The primary issue before the Court was whether the present writ appeal should be disposed of in terms of the order passed in connected writ appeals (W.A.No.979/2025 and W.A.No.972/2025) dated September 10, 2025. The appellant sought to set aside the Single Judge's order dated February 20, 2025, and allow the original petition. The respondents, represented by various counsel, were present. The judgment does not explicitly detail the arguments made by each side regarding the substantive GST issues, but rather focuses on the procedural disposition of the appeal based on prior related judgments. The appellant's contention was to allow the appeal as prayed for, implying disagreement with the Single Judge's order. The respondents' stance, by implication of the court's order, was that the appeal should follow the precedent set by the earlier writ appeals.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:37112-DB WA No. 1105 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. 1105 OF 2025 (T-RES) BETWEEN: K O SRINIVAS AGED ABOUT 52 YEARS, S/O K.H.OBALESH (LATE) NO.42, CORPORATION LAYOUT KASTURIBANAGAR PIPELINE BENGALURU-560 026. …APPELLANT (BY SRI. N S VIJAYANTH BABU, ADV.) AND: 1. STATE OF KARNATAKA REP. BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI BENGALURU-560 001. 2. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICES NEHRU PLACE, NEW DELHI-110 019 REP. BY ITS SECRETARY. 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:37112-DB WA No. 1105 of 2025 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001 REP. BY ITS CHAIRMAN. 5. 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-560 027 REP. BY PRINCIPAL ADDL. DIRECTOR GENERAL. 6. PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU WEST COMMISSIONERATE BMTC BUILDING, BANASHANKARI BENGALURU-560 032. …RESPONDENTS (BY SRI.ADITYA VIKRAM BHAT, AGA FOR R1 SRI MADANAN PILLAI, CGC FOR R2 SRI S.N. PRASHANTH CHANDRA, ADV. FOR R3 SRI ARAVIND V CHAVAN, SR. STANDING COUNSEL FOR R4 TO R6) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE JUDGMENT DATED 20.02.2025 AS FAR AS THIS APPELLANT IS CONCERNED PASSED IN WP NO.20899/2021 AND ALLOW THE PETITION AS PRAYED FOR IN THE INTEREST OF JUSTICE AND EQUITY. 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:37112-DB WA No. 1105 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.20899/2021 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.: 7

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.