M/S N Suresh Kumar vs. State Of Karnataka

WA/1142/2025HC KarnatakaGSTCNR KAHC01045748202516 September 2025Bench: S.G.PANDIT,K. V. ARAVIND3 pages

For Respondent: SRI K. HEMAKUMAR, AGA FOR R1; SRI MADANAN PILLAI, CGC FOR R2; SRI B.L. SANJEEV, ADVOCATE FOR R3; SRI ARVIND V CHAVAN, SENIOR STANDING COUNSEL FOR R4 TO R6

AI SummaryRemanded

Facts

The appellant, M/s N. Suresh Kumar, is challenging a judgment dated February 20, 2025, passed by a learned Single Judge in W.P. No. 9522/2021 and connected matters. This appeal is filed under Section 4 of the Karnataka High Court Act, 1961. The judgment under challenge was itself the subject matter of other writ appeals, specifically Writ Appeal No. 979/2025 and Writ Appeal No. 972/2025. These other appeals were disposed of by a separate order dated September 10, 2025. The present Writ Appeal is being disposed of in terms of that earlier order.

Held

The Court held that the present Writ Appeal is to be disposed of in terms of the order passed in Writ Appeal No. 979/2025 c/w Writ Appeal No. 972/2025, which was dated September 10, 2025. The reasoning for this decision is that the judgment under challenge in the present appeal was the subject matter of those earlier disposed of writ appeals. Therefore, the outcome of the present appeal is dictated by the decision in the prior appeals. No specific findings on the merits of the appellant's original petition or the issues raised therein are detailed in this judgment, as it merely refers to the disposal in line with a previous order. The operative direction is to dispose of the appeal in terms of the aforementioned order.

Key Issues

The primary issue before the Court is whether the judgment of the learned Single Judge dated February 20, 2025, in W.P. No. 9522/2021 and connected matters, should be set aside concerning the appellant. The appellant seeks to have the petition allowed as prayed for. The judgment does not explicitly frame specific questions of law or detail the arguments presented by each side. However, the appeal is filed to set aside the previous order and allow the appellant's petition. The respondents are 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. No specific arguments from either the appellant or the respondents are recorded in this judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:36866-DB WA No. 1142 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH 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. 1142 OF 2025 (T-RES) BETWEEN: 1. M/S N. SURESH KUMAR, No.18823, NEAR VISHNU STATUE, 13TH MAIN, V.S. GARDEN, JJR NAGAR, CHAMARAJAPET, BENGALURU-560 018, REP. BY ITS PROPRIETOR, N. SURESH KUMAR, AGED ABOUT 45 YEARS, S/O. NARASIMHA. …APPELLANT (BY SRI N. S. VIJAYANTH BABU, ADVOCATE) AND: 1. STATE OF KARNATAKA, REPRESENTED 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, Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:36866-DB WA No. 1142 of 2025 NEHRU PLACE, NEW DELHI-110 019, REPRESENTED BY ITS SECRETARY. 3. BRUHATH BENGALURU MAHANAGARA PALIKE, N. R. SQUARE, BENGALURU-560 002, REPRESENTED BY ITS COMMISSIONER. 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NORTH BLOCK, NEW DELHI-110 001, REPRESENTED 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, REPRESENTED BY ITS PRINCPAL ADDL. DIRECTOR GENERAL. 6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU WEST COMMISSIONERATE, 1ST FLOOR, BMTC BUILDING, BANASHANKARI, BENGALURU-560 032. …RESPONDENTS (BY SRI K. HEMAKUMAR, AGA FOR R1; SRI MADANAN PILLAI, CGC FOR R2; SRI B.L. SANJEEV, ADVOCATE FOR R3; SRI ARVIND V CHAVAN, SENIOR STANDING COUNSEL FOR R4 TO R6) THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO KINDLY SET ASIDE THE JUDGEMENT DATED 20.02.2025, SO FAR AS THIS APPELLANT IS CONCERNED, PASSED IN WP No.9522/2021 AND ALLOW THE PETITION AS PRAYED FOR, IN THE INTEREST OF JUSTICE AND EQUITY. - 3 - HC-KAR NC: 2025:KHC:36866-DB WA No. 1142 of 2025 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

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.9522/2021 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

VBS 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.