M/S Pooja Packing Industries vs. M/S Jodhani Papers Private Limited

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COMAP/643/2025HC KarnatakaGSTCNR KAHC01082031202515 September 2026Bench: D K SINGH,H.SHANTHI BHUSHAN6 pages
For Respondent: SRI. MAHESH KIRAN SHETTY S., ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - HC-KAR CNR: KAHC010820312025 NC: 2026:KHC:51332-DB COMAP No. 643 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF SEPTEMBER, 2026 PRESENT THE HON'BLE MR. JUSTICE D K SINGH AND THE HON'BLE MR. JUSTICE H.SHANTHI BHUSHAN COMMERCIAL APPEAL NO. 643 OF 2025 BETWEEN: 1. M/S. POOJA PACKING INDUSTRIES, A PROPRIETORSHIP CONCERN, REP. BY ITS PROPRIETOR, MR. RAMAKRISHNA G., OFF. NO.22/6, JETTIPALYA, CHENNENAHALLI POST, KADABAGERE POST, KARIHOBANAHALLI, ANDHRAHALLI MAIN ROAD, MAGADI MAIN ROAD, BENGALURU-562 130. 2. MR. RAMAKRISHNA G., S/O SRI. T. GANGAIAH, AGED ABOUT 58 YEARS, PROPRIETOR, M/S POOJA PACKING INDUSTRIES, R/AT NO.105, AKSHAY LAKSHMI NIVAS, SHIVANI GREENS RESIDENTIAL LAYOUT, RAGHAVENDRA LAYOUT, KADABAGERE, MAGADI MAIN ROAD, DASANAPURA HOBLI, BENGALURU-562 130. …APPELLANTS (BY SRI. PRASANNA V.R., ADVOCATE) Digitally signed by MALA K N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010820312025 NC: 2026:KHC:51332-DB COMAP No. 643 of 2025 AND: M/S. JODHANI PAPERS PRIVATE LIMITED (FORMERLY KNOWN AS M/S. JODHANI PAPER LIMITED), REGD. OFFICE AT PLOT NO.32 AND 33, DODDABALLAPURA INDUSTRIAL AREA, FACTORY CIRCLE, BASHETTIHALLI VILLAGE, VEERAPURA POST, DODDABALLAPURA, BENGALURU RURAL DISTRICT-561 203, REP. BY ITS AUTHORIZED SIGNATORY AND SALES MANAGER MR. MAHADEVAIAH K.. …RESPONDENT (BY SRI. MAHESH KIRAN SHETTY S., ADVOCATE) THIS COMAP IS FILED UNDER SECTION 13(1A) OF COMMERCIAL COURTS ACT, PRAYING TO SET ASIDE THE

JUDGMENT AND DECREE DATED 10.10.2025 IN COM.OS.NO.57/2025 ON THE FILE OF THE LEARNED XI ADDITIONAL DISTRICT AND SESSIONS JUDGE, (DEDICATED COMMERCIAL COURT) BENGALURU RURAL DISTRICT, BENGALURU BY ALLOWING THIS COMMERCIAL APPEAL IN THE INTEREST OF JUSTICE AND EUQITY.

THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE D K SINGH and HON'BLE MR. JUSTICE H.SHANTHI BHUSHAN

ORAL JUDGMENT

(PER: HON'BLE MR. JUSTICE D K SINGH)

The present Commercial Appeal has been filed under Section 13(1)(A) of the Commercial Courts Act, 2015 HC-KAR

CNR: KAHC010820312025 NC: 2026:KHC:51332-DB impugning the judgment and decree dated 10.10.2025, passed by XI Additional District and Sessions Judge, Bengaluru Rural District, Bengaluru in Com.O.S.No. 57/2025 instituted by the respondent praying for a decree for a sum of Rs.17,89,750/- with interest at the rate of 18% per annum from the date of the suit till the date of realisation along with costs and other reliefs.

2.

The Commercial Court vide impugned judgment and decree has decreed the suit and directed the appellant/defendant to pay Rs.17,89,750/- to the respondent/plaintiff with interest at the rate of 18% per annum from the date of the suit till realization of the entire amount.

3.

The plaintiff/respondent had supplied craft papers in November-December 2022 to the appellant/defendant for which the invoices were issued as per Exs.P.2 to P.

7.

The Commercial Court on the basis of the pleadings framed the following issues: HC-KAR

CNR: KAHC010820312025 NC: 2026:KHC:51332-DB Issues 1. “Whether the plaintiff company proves supply of materials under tax invoice No. 3285 dated 07.11.2022, invoice No. 3324 dated 09.11.2022, invoice No. 3988 dated 20.11.2022, invoice No. 4016 dated 22.12.2022, invoice No. 4129 dated 27.12.2022, invoice No. 4167 dated 30.12.2022.?

2.

Whether the plaintiff company further proves that, defendants are liable to pay Rs.17,89,750/- as on the date of institution of the suit?

3.

Whether the plaintiff company further proves that, defendants are liable to pay 18% interest on the amount due till realisation of the same?

4.

Whether the suit relief is properly valued and the court fee paid is sufficient?

5.

Whether the suit relief is within the period of prescribed under law of limitation?

6.

Whether the plaintiff is entitled for the relief sought in the suit?

7.

What order or decree?”

4.

The plaintiff/respondent in order to prove its case, examined sales Manager Sri. Mahadevaiah who adduced 30 documents marked as Exs.P.1 to P.

30.

The appellant/defendant examined Sri. Ramakrishna G., defendant No.2 as DW-1. Both were cross-examined by their respective counsel of the parties. Defendant No. 2 HC-KAR

CNR: KAHC010820312025 NC: 2026:KHC:51332-DB who was examined as DW-1 on behalf of the appellant/defendant categorically admitted the nature of business of the defendant concerned, as well as supply for craft papers by the respondent company for manufacturing of corrugated boards. The GST was paid with the GST number of defendant No. 1, his mobile phone number was also mentioned in Exs.P.2 to P.7 tax invoices which were admitted by DW-1. 5. The Court having considere the admitted facts of supply of the material and invoices, has decreed the suit.

6.

There is no serious challenge to the judgment and decree except for the interest at the rate of 18% per annum. Considering the facts and circumstances of the case, we deem it appropriate to reduce the rate of interest from 18% to 9% per annum. The appellant/defendant has already deposited Rs.11,00,000/- before the executing Court. The plaintiff/respondent shall be entitled to HC-KAR

CNR: KAHC010820312025 NC: 2026:KHC:51332-DB withdraw it. While we affirm the judgment and decree except for the interest which we have reduced from 18% to 9% per annum, we direct the appellant/defendant to pay the balance amount within period of 3 months from today.

7.

Let the modified decree be drawn. No order as to the costs. Commercial Appeal is disposed of. (D K SINGH) JUDGE (H.SHANTHI BHUSHAN) JUDGE

BVK List No.: 1 Sl No.: 9

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.