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M/S Trimurti Polychem PVT LTD. vs. State Of Karnataka

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WP/17536/2025HC KarnatakaGSTCNR KAHC01037452202516 July 2025Bench: SURAJ GOVINDARAJ5 pages
For Petitioner: SMT. NEHA ALUR, ADVOCATEFor Respondent: SMT. JYOTI M., MARADI, HCGP

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:26487 WP No. 17536 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.17536 OF 2025 (T-RES) BETWEEN: M/S. TRIMURTI POLYCHEM PVT. LTD., 418/35, 33RD CROSS, 7TH B MAIN, 4TH BLOCK, JAYANAGAR, BENGALURU-560 011. (REPRESENTED BY ITS ACCOUNTS & FINANCE MANAGER MS. BHARATHI .S) …PETITIONER (BY SMT. NEHA ALUR, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE, GOVERNMENT OF KARNATAKA, AMBEDKAR VEEDHI, BENGALURU-560001. 2. THE COMMISIOSNER OF COMMERCIAL TAXES, BMTC, TTMC, 80TH FEET ROAD, SONY CIRCE, KORAMANGALA, BENGALURU-560095. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, AUDIT 3.7. VANIJYA THERIGE KARYALAYA, BMTC BUS DEPOT, K.H. ROAD, SHANTINAGAR, BENGALURU-560 027. …RESPONDENTS (BY SMT. JYOTI M., MARADI, HCGP) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:26487 WP No. 17536 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT OF CERTIORARI OR WRIT IN THE NATURE OF CERTIORARI QUASHING THE ADJUDICATION ORDER AND DEMAND IN DRC-07 ISSUED BY THE RESP-3 BEARING ORDER NO.ACCT(A)-3.7/DRC07/2024-25 DATED 30/08/2024 AT ANNEXURE-J FOR THE ASSESSMENT YEAR 2019-20 INSOFAR 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.

Learned HCGP is directed to accept notice for respondents.

2.

The petitioner is before this Court seeking for the following reliefs. a. Issue writ of Certiorari or Writ in the nature of Certiorari quashing the Adjudication order and demand in DRC-07 issued by the Resp-3 bearing order No.ACCT(A)-3.7/DRC07/2024-25 dated 30/08/2024 at ANNEXURE-J for the assessment year 2019-20 insofar as the petitioner is concerned.

b. Issue Writ of mandamus or Writ in the nature of mandamus directing the Respondent-3 to considered the letter issued by ONGC Petro Additions Limited, Gujarat at Annexure-K for the assessment year 2019-20 in so for as the petitioner is concerned.

c. Issue writ of mandamus or Writ in the nature of mandamus directing the Respondent-3 to allow the ITC claim by the Petitioner as per GSTR-3B for the HC-KAR NC: 2025:KHC:26487 assessment year 2019-20 in so for as the petitioner is concerned.

d. Issue any other Writ or direction deemed fit in the facts and circumstances the case in the Interest of Justice and equity including the cost of this Writ Petition.”

3.

The contention of the petitioner is that the petitioner could not upload the necessary document and file the necessary Forms on account of their computer system being hacked by unknown person, as regards which FIR in Crime No.1097 of 2023 has been lodged with the South CEN Police Station under Section 65 of the Information Technology ACT, 2008. 4. The contention of the learned counsel for the petitioner is that now that the computer systems are operational and if opportunity is provided the petitioner would file the necessary Forms and supply the necessary documents.

5.

Considering that the petitioner could not upload the necessary Forms on account of their systems being compromised and all the data being available on HC-KAR NC: 2025:KHC:26487 those compromised systems and as such no other system could be used for such uploading, I am of the considered opinion that the hardship which had been faced by the petitioner is genuine, moreso when an FIR in Crime No.1097 of 2023 has been registered with the Cyber Police.

6.

In that view of the matter, I pass the following; ORDER i. The writ petition is allowed. ii. A certiorari is issued, Adjudication order and demand in DRC-07 issued by Respondent No.3 bearing order No.ACCT(A)-3.7/DRC07/2024-25 dated 30.08.2024 at Annexure-J, is hereby set aside. iii. Respondents are directed to permit the petitioner to upload the necessary Forms and documents by opening the portal, the portal shall be opened within period of 4 days from HC-KAR NC: 2025:KHC:26487 the date of receipt of a copy of this order, to enable the petitioner to do so, who is granted one week time thereafter. iv. If no documents or Forms uploaded within that time the above order shall stand rescinde, enabling the respondent to proceed with the matter. (SURAJ GOVINDARAJ) JUDGE

SR List No.: 1 Sl No.: 50

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.