BharatTaxGST

M/S Amnesty International INDIA Private Private LTD vs. The State Of Karnataka

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WP/7412/2024HC KarnatakaGSTCNR KAHC01014630202404 July 2025Bench: SURAJ GOVINDARAJ7 pages
For Petitioner: SMT. LAKSHMI MENON., ADVOCATEFor Respondent: SMT. JYOTHI.M.MARADI, HCGP

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Heard together (3 matters)

WP No. 4720 of 2024
WP No. 7412 of 2024
WP No. 8325 of 2024

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:24242 WP No. 4720 of 2024 C/W WP No. 7412 of 2024 WP No. 8325 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 4720 OF 2024 (T-RES) C/W WRIT PETITION NO. 7412 OF 2024 (T-RES) WRIT PETITION NO. 8325 OF 2024 (T-RES) IN WP No. 4720/2024 BETWEEN: M/S AMNESTY INTERNATIONAL INDIA PRIVATE LTD., NO.235, 13TH CROSS, INDIRANAGAR 2ND STAGE, BANGALORE, KARNATAKA-560038 REPRESENTED BY MR. AAKAR ANIL PATEL DIRECTOR …PETITIONER (BY SMT. LAKSHMI MENON.,ADVOCATE) AND: 1. THE STATE OF KARNATAKA THROUGH THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA BENGALURU – 560 001. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT)-5.7, ROOM NO.605, 6TH FLOOR, VIVEKANAGAR POST, KORAMANGALA BENGALURU – 560 047 Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:24242 WP No. 4720 of 2024 C/W WP No. 7412 of 2024 WP No. 8325 of 2024 3. JOINT COMMISSIONER OF COMMERCIAL TAXES APPEALS-V, 2ND FLOOR, BMTC BUILDING, SHANTHINAGAR, BANGALORE – 560 027 …RESPONDENTS (BY SMT. JYOTHI.M.MARADI, HCGP) THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATE 18/04/2022 VIDE REF. NO. DCCT-5.7/DGST- 5/AUDIT/29AATCS2830G1ZZ/74(9)/2021-22, PASSED BY R2 FOR THE FINANCIAL YEAR 2017-18 (ANNEXURE-N) AND ETC. IN WP NO. 7412/2024 BETWEEN: M/S AMNESTY INTERNATIONAL INDIA PRIVATE PRIVATE LTD NO. 235, 13TH CROSS, INDIRANAGAR 2ND STAGE, BANGALORE KARNATAKA-560038 REPRESENTED BY MR AAKAR ANIL PATEL, DIRECTOR. ...PETITIONER (BY SMT. LAKSHMI MENON.,ADVOCATE) AND: 1. THE STATE OF KARNATAKA THROUGH THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, VIDAHANA SOUDHA, BENGALURU – 560 001. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-5.7 ROOM NO. 605, 6TH FLOOR, VIVEKANAGAR POST, KORAMANGALA, BENGALURU – 560 047. - 3 - HC-KAR NC: 2025:KHC:24242 WP No. 4720 of 2024 C/W WP No. 7412 of 2024 WP No. 8325 of 2024 3. JOINT COMMISSIONER OF COMMERCIAL TAXES APPEALS-V 2ND FLOOR, BMTC BUILDING, SHANTINAGAR, BENGALURU – 560 027. ...RESPONDENTS (BY SMT. JYOTHI.M.MARADI, HCGP) THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TOA) SET ASIDE THE SCN DATED 21/06/2023 VIDE REF. NO. DCCT- 5.7/DGST-5/AUDIT/ADJUDICATION U/S 74/2023-24 ISSUED BY THE RESPONDENT AUTHORITY NO. 2 FOR FY 2019-20 (ANNEXURE-P) AND ETC. IN WP NO. 8325/2024 BETWEEN: M/S. AMNESTY INTERNATIONAL INDIA PRIVATE LTD., NO.235, 13TH CROSS, INDIRANAGAR, 2ND STAGE, BANGALORE, KARNATAKA - 560 038, REPRESENTED BY MR. AAKAR ANIL PATEL, DIRECTOR. ...PETITIONER (BY SRI. LAKSHMI MENON.,ADVOCATE) AND: 1. THE STATE OF KARNATAKA THROUGH THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU - 560 001. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-5.7, ROOM NO. 605, 6TH FLOOR, VIVEKANAGAR POST, KORAMANGALA, - 4 - HC-KAR NC: 2025:KHC:24242 WP No. 4720 of 2024 C/W WP No. 7412 of 2024 WP No. 8325 of 2024 BENGALURU - 560 047. 3. JOINT COMMISSIONER OF COMMERCIAL TAXES APPEALS-V 2ND FLOOR, BMTC BUILDING, SHANTINAGAR, BENGALURU - 560 027. ...RESPONDENTS (BY SMT. JYOTHI.M.MARADI, HCGP) THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO TO SET ASIDE THE SCN DATED 21/06/2023 VIDE REF. NO. DCCT- 5.7/DGST-5/AUDIT/ADJUDICATION U/S 74/2023-24 FOR THE AY 2018-19 ISSUED BY THE RESPONDENT AUTHORITY NO. 2 (ANNEXURE-P) AND ETC. THESE PETITIONS, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER

1.

In all the above matters, the petitioner is before this Court challenging the order passed under Section 74(9) of the Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the KGST Act’ for short) by virtue of which the petitioner had been directed to make payment of dues along with penalty as indicated therein. The petitioner had sought to challenge the same by way of an appeal filed on HC-KAR NC: 2025:KHC:24242

13.07.

2022 in terms of Annexure – Q. However, the petitioner could not make payment of 10% statutory pre-deposit on account of the bank accounts of the petitioner having been frozen in certain other proceedings under the Prevention of Money Laundering Act. As such, the appeal was not taken up for consideration.

2.

Learned counsel for the petitioner submits that subsequently, the proceedings against the petitioner under the PMLA have been answered in favour of the petitioner and the Bank accounts have now been defrozen. Now the petitioner has the monies to make payment of the statutory pre-deposit. Her submission is that since the appeal had been filed in the year 2022, there would be requirement for a direction to be passed to the respondents to accept the said pre-deposit amount and consider the appeal on merits. HC-KAR NC: 2025:KHC:24242

3.

Learned counsel for the respondents submits that if the pre-deposit is made, the appeal would be considered on merits.

4.

The said submission of learned counsel for respondents answers the grievance of the petitioner. As such, I pass the following: ORDER i) I.A.No.1/2025 is allowed. ii) The petitioner is permitted to make deposit of the statutory pre-deposit of 10% with respondent No.3, who shall thereafter consider the appeal filed by the petitioner and proceed with the same in accordance with law. iii) The petitioner was not capable of making payment of the pre-deposit on account of the freezing of the Bank accounts of the petitioner, the time from the date of freezing of the accounts to the date requesting a copy of the present order, shall be excluded from consideration of the period of limitation as regards the filing of the appeal filed by the petitioner. HC-KAR NC: 2025:KHC:24242 iv) With the above observation, the writ petitions stand disposed of. (SURAJ GOVINDARAJ) JUDGE

KTY List No.: 2 Sl No.: 13

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.