BharatTaxGST

M/S Bagmane Developers PVT LTD vs. Union Of INDIA

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WP/9430/2020HC KarnatakaGSTCNR KAHC01017689202009 July 2025Bench: SURAJ GOVINDARAJ5 pages
For Petitioner: SRI. RAGHAVENDRA C R., ADVOCATEFor Respondent: SRI.AMIT DESHPANDE ., ADVOCATE FOR R-3 TO R-5; (MA FIELD FOR R-4 & R-5 ONLY

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:24903 WP No. 9430 of 2020 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 9430 OF 2020 (T-RES) BETWEEN: M/S BAGMANE DEVELOPERS PVT LTD LAKE VIEW "A" BLOCK 8TH FLOOR, BHAGAMANE TECH PARK, C V RAMAN NAGAR, BENGALURU-560 093 (REP. BY MR RAJA BAGMANE, MANAGING DIRECTOR S/O MR B C CHANDRE GOWDA AGED ABOUT 61 YEARS) …PETITIONER (BY SRI. RAGHAVENDRA C R.,ADVOCATE) AND: 1. UNION OF INDIA MINISTRY OF FINANCE, REPRESENTED BY SECRETARY, NORTH BLOCK, NEW DELHI-110 001 2. STATE OF KARNATAKA REPRESENTED BY SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU -560 001 3. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001 Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:24903 WP No. 9430 of 2020 REP. BY ITS CHAIRMAN 4. JOINT COMMISSIONER OF CENTRAL TAX GST EAST COMMISSIONERATE, 4TH FLOOR, BMTC/TTMC BUILDING, OLD AIRPORT ROAD, DOMLUR, BENGALURU-560 071 5. PRINCIPAL COMMISSIONER OF CENTRAL TAX GST EAST COMMISSIONERATE, 4TH FLOOR, BMTC/TTMC BUILDING, OLD AIRPORT ROAD, DOMLUR, BENGALURU-560 071 …RESPONDENTS (BY SRI.AMIT DESHPANDE .,ADVOCATE FOR R-3 TO R-5; (MA FIELD FOR R-4 & R-5 ONLY) SRI.B.S.VENKATANARAYANA., ASG FOR R-1; SMT.JYOTHI MARADI., AGA FOR R-2) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE APPROPRIATE WRIT OR DIRECTION DECLARING THE PROVISIONS OF SECTION 17(5)(C) AND (D) OF CGST ACT, VIDE ANNX-A AS UNCONSTITUTIONAL FOR THE REASONS STATED IN THE GROUNDS ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ - 3 - HC-KAR NC: 2025:KHC:24903 WP No. 9430 of 2020

ORAL ORDER

1.

The petitioner is before this Court seeking for the following reliefs; a) Issue a writ of declaration or any other appropriate writ or direction declaring the provisions of section 17(5)(c) & (d) of CGST Act, enclosed as Annexure A as unconstitutional for the reasons stated in the grounds.

b) In the alternative, this Court may to "read the said wordings contained in Section 17(5)© & (d) of CGST Act, enclosed as Annexure A so as to allow use of input tax register tax credit on goods and services used in construction in business to business cases (B2B cases) and deny input tax credit only in cases of business- to-consumer ("B2C" cases) which leads to termination of tax chain;

c) Issue a writ of declaration or any other appropriate writ or direction declaring the provisions of section 16(4) of CGST Act, enclosed as Annexure B as unconstitutional for the reasons stated in the grounds;

d) In the alternative, this Court may to "read down" the said wordings contained in Section 16(4) of CGST Act, enclosed as Annexure B so as to interpret the time limit for taking input tax credit as procedural and directory in nature HC-KAR NC: 2025:KHC:24903 e) Issue a writ of declaration or certiorari any other appropriate writ or direction declaring the provisions of Rule 61(5) of CGST Rules, enclosed as Annexure- C as unconstitutional for the reasons stated in the grounds,

f) Issue a writ of declaration or any other appropriate writ or direction declaring the provisions of section 50 of CGST Act, enclosed as Annexure D, as being unenforceable as the machinery provisions are not prescribed;

g) Issue a writ of declaration or any other appropriate writ or direction declaring the provisions of section 164(3) of CGST Act, enclosed as Annexure E, as unconstitutional for the reasons stated in the grounds;

h) Issue a writ or direction in the nature of a writ of certiorari or any other writ or direction to quash impugned show cause notice bearing C. No. IV/16/145/2019-20 AEDS 1064/2020. dated 06.03.2020, enclosed as Annexure F issued by the Respondent No. 4, for the reasons stated in the grounds;

And i) Grant such other consequential reliefs as this Honbl'e High Court may think it refund of amounts paid, if any and the cost writ petition. HC-KAR NC: 2025:KHC:24903

2.

A memo dated 17.6.2025 signed by learned counsel for petitioner has been filed, which reads as under: "The advocate for the petitioner in Writ Petition No.9430/2020 (T-TAR) humbly prays this Hon'ble Court to allow us to withdraw the above matter as not pressed."

3.

Accepting the said memo and submission of learned counsel for the petitioner, the petition is dismissed as withdrawn. (SURAJ GOVINDARAJ) JUDGE

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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.