Cause title — parties, addresses and appearances
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HC-KAR
NC: 2025:KHC:20354
WP No. 23405 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 13TH DAY OF JUNE, 2025
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 23405 OF 2023 (T-RES)
BETWEEN:
1.
DBL NIDAGATTA MYSORE HIGHWAYS PVT LTD.,
A COMPANY INCORPORATED UNDER THE
COMPANIES ACT 2013
HAVING ITS REGISTERED OFFICE AT
77, 5TH STAGE,
BEHIND RMP QUARTERS,
KUVEMPUNAGAR,
MYSURU-570023
REPRESENTED BY ITS
AUTHORIZED SIGNATORY,
KOMAL GAYAKWAD.
…PETITIONER
(BY SRI. BHARAT B. RAICHANDANI, ADVOCATE)
AND:
1.
UNION OF INDIA
THROUGH THE SECRETARY,
DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
NORTH BLOCK,
NEW DELHI-110001.
2.
STATE OF KARNATAKA
THROUGH THE SECRETARY,
Digitally
signed by
VANAMALA
N
Location:
High Court
of
Karnataka
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HC-KAR
NC: 2025:KHC:20354
WP No. 23405 of 2023
COMMERCIAL TAX DEPARTMENT,
COMMERCIAL TAX OFFICE-1,
FIRST MAIN ROAD,
GANDHINAGAR,
BANGALORE-560009
3.
ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES
LOCAL GOODS AND SERVICE
TAXES-206, NO.119,
AVANI ARCADE, A BLOCK,
VIJAYANAGARA 3RD STAGE,
MYSURU-570030
4.
THE JOINT COMMISSIONER OF
COMMERCIAL TAXES (APPEALS)
LOCAL GOODS AND SERVICES TAX,
MYSURU-570030
5.
ADDITIONAL COMMISSIONER OF CGST
OFFICE OF THE PRINCIPAL COMMISSIONER OF
CENTRAL TAX GST COMMISSIONERATE,
MYSURU
S1 AND S2, VINAYA MARGA,
SIDDHARTHA NAGAR,
MYSURU-570011
6.
THE COMMISSIONER OF CENTRAL TAX (APPEALS)
CENTRAL TAX,
S1 AND S2, GST COMMISSIONERATE,
2ND FLOOR, VINAY MARGA,
SIDHARTH NAGAR, MYSURU-570011
7.
STATE BANK OF INDIA
THROUGH THE MANAGER,
GROUND FLOOR, LHO BUILDING,
HOSHANGABAD ROAD,
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HC-KAR
NC: 2025:KHC:20354
WP No. 23405 of 2023
(IFSC CODE S8IN0001920)
BHOPAL M P 462001
…RESPONDENTS
(BY SRI. SHANTHI BHUSHAN, DSGI FOR R1;
SRI. HEMAKUMAR, AGA FOR R2 TO R4;
SRI. JEEVAN J. NEERALGI, ADVOCATE FOR R5
AND R6;
SRI. VIGNESH S. SHETTY, ADVOCATE FOR R7)
THIS WP IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO QUASH
AND THE SET ASIDE IMPUGNED NOTICE DATED
05/10/2023 BEARING NO.ACCT/LGSTO-206/MYS/CTI-
1/ /2023-24 (ANNEXURE-A) ISSUED BY R3; ISSUE
DIRECTION
UNDER
ARTICLE
226
OF
THE
CONSTITUTION OF INDIA QUASHING AND SETTING
ASIDE IMPUGNED ENDORSEMENT DTD 18.08.2023
ACCT/LGSTO-206/MYS/CT3/ / 2023-24 (ANNEXURE-J),
AS
AMENDED
VIDE
IMPUGNED
NOTICE
DATED
26/09/2023 BEARING NO.ACCT/LGSTO-206/MYSCTI/
/2023-24 (ANNEXURE-M) ISSUED BY R3.
THIS PETITION, COMING ON FOR ORDERS, THIS
DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM:
HON'BLE MR JUSTICE B M SHYAM PRASAD
ORAL ORDER
The petitioner is aggrieved by the notice dated 05.10.2023 issued in Form GST DRC-13 under Rule 145(1) of the Karnataka Goods and Services Tax Rule 2017 calling upon it to pay a sum of Rs.2,91,98,895/-, and it is stated that this amount is towards the interest on the amount in demand. HC-KAR NC: 2025:KHC:20354 WP No. 23405 of 2023
It is undisputed that the petitioner has availed appellate remedy and that the petitioner would be entitled to stay of the proceedings if there is a 10% deposit. The appeal is admitted. Crucially, it is not disputed that the petitioner has deposited the entire demand in a sum of Rs.14,72,85,748/-, subject to the outcome of the appeal. These are overwhelming circumstances and the impugned notice dated 05.10.2023 by the third respondent will have to yield subject to the final decision in the pending appeal.
The petition is allowed accordingly. (B M SHYAM PRASAD) JUDGE
RB
