Cause title — parties, addresses and appearances
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HC-KAR
CNR: KAHC010485962023
NC: 2026:KHC:36481-DB
WP No. 20862 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 16TH DAY OF JULY, 2026
PRESENT
THE HON'BLE MR. JUSTICE S.G.PANDIT
AND
THE HON'BLE DR. JUSTICE K.MANMADHA RAO
WRIT PETITION NO. 20862 OF 2023 (T-RES)
BETWEEN:
BANGALORE WATER SUPPLY
AND SEWERAGE BOARD
1ST FLOOR, CAUVERY BHAVAN,
K G ROAD, BENGALURU-560009,
REP. BY ITS AUTHORISED SIGNATORY
SMT. VEENA R.
…PETITIONER
(BY MS. VEENA J KAMATH, ADV. FOR
SRI. GOVINDRAYA KAMATH K., ADV.)
AND:
1.
KARNATAKA APPELLATE AUTHORITY
FOR ADVANCE RULING
6TH FLOOR, VANIJYA THERIGE KARYALAYA,
KALIDASA ROAD, GANDHINAGAR,
BENGALURU – 560009.
2.
THE AUTHORITY FOR ADVANCE RULINGS
IN KARNATAKA
GOODS AND SERVICES TAX
VANIJYA THERIGE KARYALAYA,
KALIDASA ROAD, GANDHINAGAR,
BENGALURU – 560009.
3.
THE INDIAN HUME PIPE COMPANY LTD.,
58/1, BELLARY ROAD,
VENKATALA VILLAGE,
YELAHANKA, BENGALURU-560064
REPRESENTED BY ITS DIRECTOR.
Digitally signed by
NANJUNDACHARI
Location: High
Court of
Karnataka
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HC-KAR
CNR: KAHC010485962023
NC: 2026:KHC:36481-DB
WP No. 20862 of 2023
4.
M/S SUEZ INDIA PVT LTD
CSI COMPOUND 2ND FLOOR,
MISSION ROAD, BENGALURU 560027
REPRESENTED BY ITS DIRECTOR.
…RESPONDENTS
(BY SMT. JYOTI M MARADI, HCGP FOR R1
SRI R KIRAN, ADV. FOR R3
SRI TUSHAR SHARMA, ADV. FOR
SRI RAVI RAGHAVAN, ADV. FOR R4)
THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ORDER
DATED
07.02.2023
BEARING
ORDER
NO.
KAR/AAAR/01/2023
ISSUED BY THE 1ST RESPONDENT AT ANNEXURE-A, ORDER DATED
12.08.2022 BEARING ADVANCE RULING NO. KAR ADRG 23/2022
PASSED BY THE 2ND RESPONDENT AS PER ANNEXURE-A1 AND
ORDER DATED 17.02.2023 BEARING ADVANCE RULING NO.KAR
ADRG 08/2023 PASSED BY THE 2ND RESPONDENT AS PER
ANNEXURE-A2 BY ISSUING A WRIT OF CERTIORARI OR ANY OTHER
ORDER IN THE NATURE OF A WRIT OF CERTIORARI AND DECLARE
THAT THE PETITIONER IS A LOCAL AUTHORITY IN TERMS OF
NOTIFICATION NO.20/2017 CENTRAL TAX (RATE) DATED 22.08.2017
AND NOTIFICATION NO.11/2017 CT (RATE) 11/2017 DATED
28.06.2017 AT ANNEXURE-B1 AND RESPECTIVELY BY ISSUING A
WRIT OF MANDAMUS OR ANY OTHER ORDER IN THE NATURE OF A
WRIT OF MANDAMUS.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN
‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM:
HON'BLE MR. JUSTICE S.G.PANDIT
AND
HON'BLE DR. JUSTICE K.MANMADHA RAO
ORAL ORDER (PER: HON'BLE MR. JUSTICE S.G.PANDIT)
The petitioner is before this Court under Article 226 of the Constitution of India questioning the order of Advance Ruling Authority dated 12.08.2022 in Advance HC-KAR
CNR: KAHC010485962023 NC: 2026:KHC:36481-DB Ruling No.KAR ADRG 23/2022 as well as order dated 07.02.2023 in No.KAR/AAAR/01/2023 of the Karnataka Appellate Authority for Advance Ruling.
2.Heard learned counsel Ms.Veena J. Kamath for Sri.Govindraya Kamath.K., learned counsel for petitioner through video conference, learned High Court Government Pleader Smt.Jyoti M. Maradi for respondent Nos.1 and 2, learned counsel Sri.R.Kiran for respondent No.3 and learned counsel Sri.Tushar Sharma for Sri.Ravi Raghavan, learned counsel for respondent No.
4.Perused the entire writ petition papers.
3.Admittedly, the petitioner herein is not a party to the order of Advance Ruling or to the Appellate order. The petitioner is a third party.
4.This Court in W.P.No.192/2022 dated 07.07.2026 has held that the third party has no locus standi to challenge the order passed by the Advance HC-KAR
CNR: KAHC010485962023 NC: 2026:KHC:36481-DB Ruling Authority or the Appellate Authority for Advance Ruling, holding that the decision is in personam and binds only the parties to the Advance Ruling proceedings.
5.By respectfully following the decision dated 07.07.2022 in W.P.No.192/2022, the present writ petition stands dismissed.
6.All contentions are left open. (S.G.PANDIT) JUDGE (DR.K.MANMADHA RAO) JUDGE NC CT:bms: List No.: 1 Sl No.: 29
