Wipro Limited vs. State Of Karnataka - Karnataka High Court, 21 November 2025

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:48285 WP No. 13532 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 13532 OF 2021 (T-RES) BETWEEN: WIPRO LIMITED DODDAKANNELLI SARJAPURUA ROAD BANGALORE - 560 035 REPRESENTED BY ITS VICE PRESIDENT - TAXATION SRI BALASUBRAMANIAN K …PETITIONER (BY SRI. VENKATESH.S.ARBATTI, ADVOCATE) AND: 1. STATE OF KARNATAKA BY ITS SECRETARY COMMERCIAL TAX DEPARTMENT M S BUILDING BANGALORE - 560 001. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAX SOUTH DIVISION -8, 6TH FLOOR, ‘A’ WING KENDRIYA SADAN, KORAMANGALA BANGALORE – 560 034. …RESPONDENTS (BY SMT. JYOTI.M.MARADI, HCGP) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE SHOW CAUSE NOTICE VIDE ANNEXURE-E ORDER IN ORIGINAL DATED 29.04.2021 (SIGNED ON 30.04.2021) PASSED BY R2 HAS APPROACHED THIS HONBLE COURT IN RELATION TO THE REJECTION OF THE PART OF THE REFUND CLAIM TO AN EXTEND OF RS.6,56,36,955 (RUPEES SIX CRORES FIFTY SIX LAKHS THIRTY SIX THOUSAND NINE HUNDRED FIFTY FIVE). THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by MADHURI S Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48285 WP No. 13532 of 2021 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks for the following reliefs:-

“ a) Issue a writ of certiorari, or any other appropriate writ, or order or direction in the nature of a writ, thereby quashing the Show Cause Notice vide Annexure-E Order in Original No.Nil/2021- GSTR in Form No.GST RFD 06 dated; 29.04.2021 (signed on 30.04.2021) passed buy Respondent No.2 has approached this Hon’ble court in relation to the rejection of the par to the refund claim to an extend of Rs.6,56,36,955 (Rupees Six Crores Fifty Six Lakhs Thirty Six Thousand Nine Hundred Fifty Five);

b) Grant another appropriate relief as are deemed necessary in the circumstances of the case including the costs of this petition in the interest of justice and equity.”

Heard the learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record.

A perusal of the material on record will indicate that the petitioner filed its Return of Turnovers for tax periods 2019-20. The 2nd respondent issued show cause notice dated 16.04.2021, pursuant to which, the petitioner filed its reply dated 29.04.2021. HC-KAR NC: 2025:KHC:48285 The 2nd respondent without considering the reply filed by the petitioner and not providing sufficient opportunity of personal hearing, proceeded to pass the impugned order at Annexure-E dated 30.04.2021, aggrieved by which, petitioner is before this Court by way of the present petition.

Learned counsel for the petitioner submits that the petitioner had filed its reply to the show cause notice dated 16.04.2021 and the 2nd respondent without considering the said reply and without granting an opportunity of personal hearing has passed the impugned order and the same deserves to be quashed and the matter be remitted back to the 2nd respondent for reconsideration afresh in accordance with law by providing an opportunity to the petitioner to submit reply to the show cause notice / produce necessary documents and thereafter to pass appropriate orders.

Per contra, learned HCGP for the respondents would support the impugned order and submits that there is no merit in the petition and the same is liable to be dismissed, especially when the petitioner did not exercise his due diligence in participating in the impugned proceedings. HC-KAR NC: 2025:KHC:48285

A perusal of the material on record including the impugned order will indicate that it is an undisputed fact that the petitioner filed its reply to the show cause notice and the impugned order has been passed without granting an opportunity to the petitioner to produce necessary documents. Under these circumstances, by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner, I deem it just and appropriate to set aside the impugned order and remit the matter back to the respondents for reconsideration afresh in accordance with law by issuing certain directions.

In the result, I pass the following: ORDER (i) Petition is hereby allowed. (ii) The impugned order at Annexure-E dated 30.04.2021 passed by the 2nd respondent is hereby set aside. (iii) The matter is remitted back to the 2nd respondent for reconsideration afresh in accordance with law. (iv) The petitioner shall appear before the 2nd respondent on 15.12.2025, on which date, he shall submit his reply to the show cause notice along with relevant documents. HC-KAR NC: 2025:KHC:48285 (v) Upon the petitioner submitting reply along with relevant documents to the aforesaid show cause notice on 15.12.2025, the 2nd respondent shall afford sufficient and reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. (vi) In the event, the petitioner does not appear before the 3rd respondent on 15.12.2025 as stated supra, the present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE

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