BharatTaxGST

Sulthana Taj vs. The Superintendent Of Central Tax

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WP/15909/2025HC KarnatakaGSTCNR KAHC01034369202523 July 2025Bench: SURAJ GOVINDARAJ4 pages
For Petitioner: SRI K. M. SHIVAYOGISWAMY., ADVOCATEFor Respondent: SMT. SHISHIRA AMARANTH AND SRI JEEVAN J. NEERALGI, ADVOCATES

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:28009 WP No. 15909 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.15909 OF 2025 (T-RES) BETWEEN: SULTHANA TAJ W/O. ZAHEER UDDIN AGED 43 YEARS PROP. M/S. A. S. STEEL REGISTERED UNDER THE GST ACT, 2017 NO.27/1-28, 13TH CROSS, RAGHAVENDRA INDUSTRIAL ESTATE TIGALARAPALYA MAIN ROAD PEENYA 2ND STAGE BENGALURU - 560 058. …PETITIONER (BY SRI K. M. SHIVAYOGISWAMY., ADVOCATE) AND: 1. THE SUPERINTENDENT OF CENTRAL TAX BNWD-2 RANGE BENGALURU - NORTH WEST COMMISSIONERATE NORTH WING, 2ND FLOOR, BMTC COMPLEX SHIVAJINAGAR BUS STAND BENGALURU - 560 061. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX BENGALURU-NORTH WEST DIVISION-2 NORTH WING, 2ND FLOOR, BMTC COMPLEX SHIVAJINAGAR BUS STAND BENGALURU - 560 061. …RESPONDENTS (BY SMT. SHISHIRA AMARANTH AND SRI JEEVAN J. NEERALGI, ADVOCATES) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:28009 WP No. 15909 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH IMPUGNED INTIMATION OF BLOCKING OF ITC THROUGH SMS DATED 09/05/2025 ISSUED BY THE 2ND RESPONDENT VIDE ANNEXURE - H AND ETC. THIS WRIT PETITION IS COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER Petitioner is before this court seeking for the following reliefs: (a) Issue a writ of certiorari or directions in the nature of certiorari quashing impugned intimation of Blocking of ITC through SMS dated 09.05.2025 issued by the 2nd respondent vide Annexure-H. (b) Issue writ of certiorari or directions in the nature of certiorari to quash the intimation / notice for reversal of input tax credit issued by the 1st respondent bearing File No.GEXCOM/TECH/GST/660/2025-CGST- RANGE-B-DIV-2-BLR / DIN 20250557YX0000021380 DATED 13.05.2025 Annexure-J. (c) Issue writ of mandamus or directions in the nature of mandamus directing the respondents to unblock the Input Tax credit as per intimation dated 09.05.2025 vide Annexure-H. HC-KAR NC: 2025:KHC:28009 (d) Issue such other writ or orders as deemed fit in the circumstances of the case in the interest of justice and equity.

2.

Both the learned counsel for the petitioner and the learned Additional Government Advocate for respondent -State submits that the lis in the above matter is covered by decision of this court in K-9 ENTERPRISES VS. THE STATE OF KARNATAKA AND ANOTHER1. 3. In that view of the matter, I pass the following: O R D E R (i) The writ petition is allowed. (ii) Certiorari is issued, the order dated 09.05.2025 at Annexure-H, the order dated at 13.05.2025 at Annexure J, are quashed. (iii) A mandamus is issued directing the respondents to unblock the Electronic Credit Ledger of the petitioner at Annexure-H within a period of two weeks from today to enable the petitioner to file his returns.

1 W.A.No.100425/2023 and other connected matters Demand Draft 02.04.2024. HC-KAR NC: 2025:KHC:28009 (iv) Liberty is reserved in favour of the respondents to proceed against the petitioner in accordance with law and in terms of the order of the division bench in W.P.No.100425/2023 and other connected matters. (SURAJ GOVINDARAJ) JUDGE

SS List No.: 1 Sl No.: 37

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.