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M/S Sadiya Constructions vs. The State Of Karnataka

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WP/27569/2025HC KarnatakaGSTCNR KAHC01059271202505 January 2026Bench: S SUNIL DUTT YADAV3 pages
For Petitioner: SRI. K M SHIVAYOGISWAMY., ADVOCATEFor Respondent: SRI. HEMAKUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:163 WP No. 27569 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 27569 OF 2025 (T-RES) BETWEEN: 1. M/S SADIYA CONSTRUCTIONS A PROPRIETORSHIP CONCERN, REGISTERED UNDER CGST ACT, VIVEKANANDA BADAVANE, MADHUGIRI RURAL, MADHUGIRI TUMKURU - 572 132 REPRESENTED BY ITS PRO: SADIQ SAB AGED 52 YEARS … PETITIONER (BY SRI. K M SHIVAYOGISWAMY., ADVOCATE) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU - 560 001 2. COMMERCIAL TAX OFFICER GOODS AND SERVICE TAX Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:163 WP No. 27569 of 2025 SUB OFFICE 172, BEHIND SHANKAR MUTT CORDIAL SCHOOL ROAD, RAGHAVENDRA COLONY, MADHUGIRI - 572 132 … RESPONDENTS (BY SRI. HEMAKUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTIONS IN THE NATURE OF CERTIORARI TO QUASH THE IMPUGNED ORDER PASSED BY THE 2ND RESPONDENT BEARING NO.CTO.SGSTO-172/MGIRI/RECT/25- 26 DATED 25.06.2025 IN SO FAR AS IT PERTAINS TO DENIAL OF INPUT TAX CREDIT AMOUNTING TO RS.2,36,130/- IN RELATION TO THE TAX PERIOD 2019-20. VIDE ANNEXURE-H AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

ORAL ORDER The present petition has been filed calling in question the correctness of the order dated 25.06.2025 insofar as it pertains to denial of input tax credit amounting to Rs.2,36,130 for the period 2019-20. 2. It is noticed that as against the order at Annexure-H, there is an appeal under Section 107 of the Karnataka Goods and Services Tax Act, 2017. Though HC-KAR NC: 2026:KHC:163 WP No. 27569 of 2025 certain contentions have been advanced, noticing the findings at para 16 of the impugned order, as the contention raised has been decided on merits, it would be appropriate to relegate the petitioner to avail of the statutory appellate remedy.

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Accordingly, the petition is disposed of. If the appeal is filed within four weeks from today, the same to be taken on record without raising any objection as regards limitation, taking note that the writ petition was filed within a reasonable time after passing of the impugned order. All contentions are kept open. (S SUNIL DUTT YADAV) JUDGE VP

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.