M/S Gammon Engineers And Contractors Private Limit vs. Union Of INDIA - Karnataka High Court, 21 July 2025

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:27894 WP No. 22396 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 22396 OF 2019 (T-RES) BETWEEN: 1. M/S GAMMON ENGINEERS AND CONTRACTORS PRIVATE LIMIT A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956, AND HAVING ITS REGISTERED OFFICE AT, GAMMON HOUSE, VEER SAVARKAR MARG, P.O.BOX NO.9129, PRABHADEVI, MUMBAI 400 025 AND ITS BRANCH OFFICE AT, NO.1, 12TH FLOOR, BRIGADE TOWERS, BRIGADE ROAD, BANGALORE 560 025 REPRESENTED BY ITS SENIOR MANAGER INDIRECT TAXATION, MR. KAMAL B PUROHIT …PETITIONER (BY SRI. JOSHUA H SAMUEL, ADVOCATE) AND: 1. UNION OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE ROOM NO.46, NORTH BLOCK NEW DELHI - 110 001 Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:27894 WP No. 22396 of 2019 2. THE DEPUTY COMMISSIONER OF CENTRAL TAX GST COMMISSIONERATE, BANGALORE EAST. TTMC, BMTC BUS STAND, HAL AIRPORT ROAD, DOMLUR, BANGALORE - 560 071. 3. THE ASST. COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE BANGALORE EAST, T&TMC, BMTC BUS STAND, HAL AIRPORT ROAD, DOMLUR BANGALORE - 560 071. 4. SUPERINTENDENT OF CENTRAL TAX BED - 1 RANGE, ED-1 DIVISION, GST EAST COMMISSIONERATE, TTMC, BMTC BUS STAND HAL AIRPORT ROAD, DOMLUR, BANGALORE 560 071 5. ICICI BANK LIMITRED HAVING ITS BRANCH OFFICE AT: ICICI CENTRE, NO.163 HT PAREKH MARG, BACK BAY RECLAMATION, CHURCH GATE MUMBAI - 400 020. BY ITS MANAGER …RESPONDENTS (BY SRI. JEEVAN J NEERALAGI, ADVOCATE FOR R1 TO R4; SRI. JAI M PATIL, ADVOCATE FOR R5(VK FILED) ) THIS W.P. IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED COMMUNICATION DTD22.2.2019 VIDE ANNEXURE- C. CONSEQUENTLY DIRECT THE R-1 TO 4 TO CONSIDER THE - 3 - HC-KAR NC: 2025:KHC:27894 WP No. 22396 of 2019 RECOMMENDATIONS OF THE GST COUNCIL'S IN ITS 31ST MEETING, WITH REGARD TO SECTION 50, OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 PRODUCED AT ANNEXURE-F. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER

The petitioner is before this Court seeking for the following reliefs:

i. “Issue a Writ, Order or Direction in the nature of a Certiorarified Mandamus, quashing the impugned communication dated 22.02.2019, bearing No: C.NO.IV/16/251/2018-19 BED-1, Vide ANNEXURE:C

ii. Consequently Issue a Writ, Order or Direction in the nature of a Writ of Mandamus directing the Respondent Nos. 1 to 4, to consider the recommendations of the GST Council's in its 31st Meeting, with regard to Section 50, of The Central Goods and Services Tax Act, 2017, produced at Annexure F.

iii. Pass any other Writ or Order or Direction as this Hon'ble Court deems fit under the facts and circumstances, in the interest of justice and equity

A memo dated 21.07.2025 signed by the learned counsel for the petitioner has been filed, which reads as under: HC-KAR NC: 2025:KHC:27894 WP No. 22396 of 2019

“The Petitioner submits that, in view of there being subsequent events which have occurred between the parties, the Petitioner prays before this Hon’ble Court be pleased to permit them withdraw the above Writ Petition, with a liberty to file a fresh Petition if need arises. It is most respectfully prayed that this Hon’ble Court be pleased to take the same on record, and pass orders accordingly, in the interest of justice and equity.”

Accepting the said memo and the submission of the learned counsel for the petitioner, the petition stands dismissed as withdrawn.

In view of dismissal of the petition, all pending applications stand disposed of. (SURAJ GOVINDARAJ) JUDGE

KTY List No.: 2 Sl No.: 9