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M/S Lawraga Metals Private Limited vs. State Of Karnataka

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WP/18410/2025HC KarnatakaGSTCNR KAHC01039239202509 July 2025Bench: SURAJ GOVINDARAJ4 pages
For Petitioner: SRI. NEHA ALUR., ADVOCATEFor Respondent: SMT. JYOTHI M. MARADI, HCGP

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:25098 WP No. 18410 of 2025 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. 18410 OF 2025 (T-RES) BETWEEN: M/S LAWRAGA METALS PRIVATE LIMITED NO 146, 19TH CROSS, 20TH MAIN, GROUND FLOOR, J P NAGAR, 5TH PHASE, BENGALURU - 560078 (REPRESENTED BY ITS DIRECTOR SIR, GHANSHYMA AGARWAL) …PETITIONER (BY SRI. NEHA ALUR.,ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS FINANCE SECRETARY, GOVERNMENT OF KARNATAKA, VIDHANA SOUDHA, AMBEDKAR VEEDHI BENGALURU - 560001 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 3.3 DGSTO - 03,TTMC B BLOCK, BMTC BUILDING, 2ND FLOOR, SHANTHINAGAR, BENGALURU - 560027 …RESPONDENTS (BY SMT. JYOTHI M. MARADI, HCGP) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR WRIT IN THE NATURE OF CERTIORARI QUASHING THE ORDER PASSD U/S 86A R/W 16 OF THE KGST/CTGST ACT, BLOCKING CREDIT LEDGER OF THE PETITIONER AT ANNX-C VIDE Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:25098 WP No. 18410 of 2025 ORDER NO. 61/2024-2025 DTD. 19.08.2024 PASSED BY THE R-2 IN SO FAR AS THE PETITIONER IS CONCERNED AND ETC. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER

1.

Learned HCGP accepts notice for respondent

2.

The petitioner is before this Court seeking for the following reliefs: a. Issue a writ of certiorari or writ in the nature of Certiorari quashing the order passed u/s 86A r/w 16 of the KGST/CGST Act, blocking credit ledger of the petitioner at Annexure-C vide Order No.61/2024-2025 dated 19.08.2024 passed by the Respondent-2 in so far as the petitioner is concerned.

b. Issue a writ of mandamus or writ in the nature of mandamus, directing the resp-2 to withdraw the negative blocking of the Electronic credit ledger of the petitioner as per Annexure-D, in so far as the petitioner is concerned.

c. Issue writ of Mandamus or writ in the nature of mandamus, directing the resp-2 to permit to file the returns for the period 2025 without payment of tax, in so far as the petitioner is concerned.

d. Issue any other directions as this Hon’ble Court deems fit to pass in the facts and circumstances of the case in the justice and equity including the cost of writ petition. HC-KAR NC: 2025:KHC:25098

3.

Both the counsels submit that the lis in the above matter is covered by the decision of a Coordinate Bench of this court dated 18.09.2024 passed in W.P. No. 23974 of 2024, [M/s Lawraga Metal Private Limited -v- State of Karnataka and others] which in turn has referred to the decision of the Division Bench of this Court in W.A. No. 104425 of 2023 [K-9 Enterprises -v- State of Karnataka].

4.

In that view of the matter, there being no pre- decisional hearing granted to the petitioner in the present matter also, I pass the following: ORDER i. The Petition is allowed. ii. The impugned order at Annexure-C is quashed. iii. The respondents are directed to unblock the electronic credit ledger of the petitioner within one week from the date of receipt of copy of this order. HC-KAR NC: 2025:KHC:25098 iv. Liberty is reserved to the respondents to proceed against the petitioner in accordance with the law laid down by the Division Bench of this Court in WA No. 10425 of 2023 and other connected matters. (SURAJ GOVINDARAJ) JUDGE

LN List No.: 1 Sl No.: 77

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.