BharatTaxGST

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

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WP/17480/2025HC KarnatakaGSTCNR KAHC01038071202502 July 2025Bench: SURAJ GOVINDARAJ5 pages
For Petitioner: SMT. NEHA ATUL ALUR, ADVOCATEFor Respondent: SMT. JYOTI.M.MARADI, HCGP

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:23771 WP No. 17480 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 17480 OF 2025 (T-RES) BETWEEN: M/S LAWRAGA METALS PRIVATE LIMITED NO. 146, 19TH CROSS, 20TH MAIN, GROUND FLOOR, JP NAGAR 5TH PHASE, BENGALURU – 560 078. (REPRESENTED BY ITS DIRECTOR SIR. GHANSHYMA AGARWAL) …..PETITIONER (BY SMT. NEHA ATUL ALUR, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS FINANCE SECRETARY GOVERNMENT OF KARNATAKA, VIDHANA SOUDHA, AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-25, DGSTO-04, TTMC BUILDING, BMTC 6TH FLOOR, 80 FEET ROAD, KORAMANGALA, BENGALURU – 560 095. …RESPONDENTS (BY SMT. JYOTI.M.MARADI, HCGP) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:23771 WP No. 17480 of 2025 THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR WRIT IN THwE 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 14/2024-25 (86-A), DT 16/4/2025 PASSED BY THE RESPONDENT-2 IN SO FAR AS THE PETITIONER IS CONCERNED. 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-D VIDE ORDER NO 13/2024-25 (86-A), DT 10/03/2025 PASSED BY THE RESPONDENT-2 IN SO FAR AS THE PETITIONER IS CONCERNED AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER

1.

Smt. Jyothi M. Maradi, learned counsel accepts notice for respondent No.1. 2. The petitioner is before this Court seeking for the following reliefs: i. “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:14/2024-25 (86-A), dt: 16/4/2025 passed by the Respondent-2 in so far as the petitioner is concerned.

ii. Issue a Writ of Certiorari or Writ in the nature of Certiorari quashing the order passed u/s 86A R/w HC-KAR NC: 2025:KHC:23771 16 of the KGST/CGST Act, blocking credit ledger of the Petitioner at ANNEXURE-D vide order No: 13/2024-25 (86-A), dt: 10/03/2025 passed by the Respondent-2 in so far as the petitioner is concerned.

iii. 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-E vide order No:02/2024-25 (86-A), dt: 4/01/2025 passed by the Respondent-2 in so far as the petitioner is concerned.

iv. Issue 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 F, in so for as the petitioner is concerned.

v. 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 for as the petitioner is concerned.

vi. Issue any other directions as this Hon'ble Court deems fit to pass in the facts and circumstances of the case in the interest of justice and equity including the cost of the Writ Petition.”

3.

Both the learned counsel for the petitioner and the learned AGA for the respondents-State submits that lis in the present matter is covered by the order of the Division Bench of this Court in the case of K-9- HC-KAR NC: 2025:KHC:23771 ENTERPRISES Vs. THE STATE OF KARNATAKA AND ANOTHER.1

4.

In that view of the matter, I pass the following: ORDER i) The writ petition is allowed. ii) Certiorari is issued, the order dated 16.04.2025 at Annexure-C, the order dated 10.03.2025 at Annexure-D and the order dated 04.01.2025 at Annexure-E, are quashed. iii) A mandamus is issued directing the respondents to unblock the Electronic Credit Ledger of the petitioner at Annexure-F within a period of two weeks’ from today to enable the petitioner to file returns. iv) Liberty is reserved in favour of the respondents to proceed against the petitioner in accordance with law and in terms of the order of the 1 W.A.NO.100425/2023 and other connected matters DD 02.04.2024. HC-KAR NC: 2025:KHC:23771 Division Bench in WA.100425/2023 and other connected matters. (SURAJ GOVINDARAJ) JUDGE

KTY List No.: 1 Sl No.: 43

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.