Sri T T Venkataramana Reddy vs. Bruhat Bangalore Mahanagara Palike - Karnataka High Court, 13 October 2022

Cause title — parties, addresses and appearances

1 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 13TH DAY OF OCTOBER, 2022 BEFORE THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.3642 OF 2022 (T-RES) BETWEEN: SRI. T.T. VENKATARAMANA REDDY AGED ABOUT 49 YEARS S/O PEDDA GURUVA REDDY #78, PRASHANTHINAGAR EXTENSION BEHIND ISRO LAYOUT BANGALORE – 560 078. …PETITIONER (BY SRI. RAGHAVENDRA C.R.,ADVOCATE) AND: 1. BRUHAT BANGALORE MAHANAGARA PALIKE CORPORATION BUILDING NR SQUARE BANGALORE – 560 002. (REPRESENTED BY THE COMMISSIONER) 2. THE EXECUTIVE ENGINEER STORM WATER DRAIN WEST ZONE, BBMP 9TH FLOOR, JAYANAGAR SHOPPING COMPLEX JAYANAGAR 4TH BLOCK BANGALORE – 560 011. …RESPONDENTS (BY SRI. AMIT ANAND DESHPANDE, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE RESPONDENTS TO REIMBURSE THE GOODS AND SERVICE TAX (GST) AMOUNT OF RS.1,19,53,320/- TO THE PETITIONER AND DIRECT THE RESPONDENTS TO PAY THE INTEREST ON THE TAX GST DUES AT THE RATE OF 18 PERCENT PER ANNUM BEING THE STATUTORY INTEREST RATE CHARGEABLE U/S 50 OF CGST ACT, 2017. 2 THIS W.P. COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:-

ORDER

In this petition, the petitioner has sought for the following reliefs: (A) “Direct, by an appropriate writ in the nature of mandamus or any other writ or direction or order, the respondents to reimburse the Goods and Service Tax (GST) amount of Rs.1,19,53,320/- to the petitioner; (B) Direct the respondents by an appropriate writ in the nature of mandamus or any other with, direction or order, to pay the interest on the tax (GST) dues at the rate of 18% per annum being the statutory interest rate chargeable under Section 50 of CGST Act, 2017; And (C) Grant such other reliefs as this Honourable High Court may think fit including the cost of this writ petition.”

Heard learned counsel for the petitioner and learned counsel for respondent Nos.1 and 2 and perused the material on record.

The material on record discloses that despite the submission of letter dated 10.01.2019 at Annexure – H and letter dated 09.11.2021 at

3 Annexure - J by the petitioner, the respondents have not taken any steps to consider the claim of the petitioner to reimburse the GST amount claimed by the petitioner together with applicable interest and as such, the petitioner is before this Court by way of the present petition.

Per contra, learned counsel for the respondents submit that if reasonable time is granted, the respondents would consider the claim of the petitioner and take appropriate decision / pass appropriate order in accordance with law.

In view of the aforesaid circumstances and submission made at the bar, I deem it appropriate to direct the respondents to address the grievance of the petitioner and consider and pass appropriate order / take appropriate decision on the representations / letters at Annexure – H and J which is dated 10.01.2019 and 09.11.2021

4 bearing in mind the documents produced by the petitioner in the present petition in accordance with law within a period of four weeks from the date of receipt of copy of this order.

The petitioner is permitted to appear before the respondent No.1-BBMP Commissioner on 03.11.2022 on which day the petitioner is reserved liberty to produce the additional documents, pleadings etc., before the BBMP Commissioner who shall consider the same and pass appropriate orders / take appropriate decision within a period of four weeks from 03.11.2022. JUDGE