Writ Petition No. 4866 of 2025 · The High Court
Case Details
- 1 - NC: 2025:KHC:11508 WP No. 4866 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 4866 OF 2025 (T-RES) BETWEEN: M/S SHELL INDIA MARKETS PRIVATE LIMITED NTCB PLOT NO.7 BENGALURU HARDWARE PARK MAHADEVAKODIGAHALLI VILLAGE BENGALURU - 562 149 A COMAPNY INCORPORATED UNDER THE COMAPNIES ACT 1956 MR. MOHANAPRIYA RAJU INDIRECT TAX ADVISOR NO.49/4 VIGNESHWARA APARTMENTS WEST MADA STREET, NUNGAMBAKKAN CHENNAI – 600 034. (BY SRI. G. SHIVADASS, SENIOR COUNSEL APEPARING FOR SRI. PRASHANTH SABARISH SHIVADASS, ADVOCATE) AND: …PETITIONER 1. Digitally signed by LEELAVATHI S R Location: High Court of Karnataka THE COMMISSIONER OF CENTRAL TAX (APPEALS-II) TRAFFIC TRANSIT MANAZGEMENT CENTRE BMTC BUILDING, 4TH FLOOR ABOVE BMTC BUS STAND DOMLUR OLD AIRPORT ROAD BANGALORE – 560 071. 2. THE ADDITIONAL COMMISSIONER OF GST AND CENTRAL EXCISE CHENNAI SOUTH COMMISSIONERATE 692 MHU COMPLEX, NANDANAM CHENNAI – 600 035.
Legal Reasoning
(BY SRI. ARAVIND.V. CHAVAN, ADVOCATE) …RESPONDENTS THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER- IN-APPEAL NO. 23/2024-25 GST (COMMR.) A-II DATED 08.01.2025, ENCLOSED AS ANNEXURE-A, ISSUED BY RESPONDENT NO. 1 AND DIRECT RESPONDENT NO. 2 TO ISSUE A SPLIT ORDER FOR EACH PERIOD COVERED BY THE IMPUGNED ORDER. - 2 - NC: 2025:KHC:11508 WP No. 4866 of 2025 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: “a) To issue order(s), directions, writ(s) in the nature of Certiorari quashing the impugned order-in-Appeal No. 23/2024-25 GST (Commr.) A-II dated: 08.01.2025, enclosed as Annexure- A, issued by Respondent No.1 and direct Respondent No.2 to issue a split order for each period covered by the impugned order; b) To issue order(s), directions, writ(s) in the nature of Certiorari quashing the Order-in-Original No. 77/2023 (DGGI) dated: 29.12.2022, enclosed as Annexure- N, issued by the Respondent No.2; c) To issue order(s), directions, writ(s) or any other relief as this Hon’ble Court deems it fit and proper in the facts and circumstances of the case in the interest of justice.” 2. Heard learned counsel for the petitioner and learned counsel for respondent Nos.1 and 2 and perused the material on record. 3. A perusal of the material on record will indicate that pursuant to the proceedings instituted by respondent No.2 against - 3 - NC: 2025:KHC:11508 WP No. 4866 of 2025 the petitioner under Section 73 of the Central Goods and Services Tax Act, 2017 (for short “the CGST Act”), respondent No.2 passed Order-in-Original dated 29.12.2022 in relation to the petitioner for both Shell Karnataka and Shell Tamilnadu. A perusal of the said order will indicate that the same encompasses and includes five financial periods i.e., 2017-18, 2018-19, 2019-20, 2020-21 and 2021-22. Aggrieved by the said Order-in-Original at Annexure-N dated 29.12.2022, the petitioner filed an appeal before the Appellate Authority under Section 107 CGST Act, which also came to be dismissed vide final order dated 31.12.2024 at Annexure-A. Aggrieved by the impugned orders dated 29.12.2022 and 31.12.2024, the petitioner is before this Court by way of the present petition. 4. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned Senior counsel for the petitioner submits that the impugned orders passed by respondent No.2 as well as respondent No.1-Appellate Authority comprise of and encompasses the aforesaid five years commencing from 2017-18, 2018-19, 2019-20, 2020-21 and 2021- 22. In this context, it is submitted that as per the Amnesty Scheme, under Section 128(A) of the CGST Act, which came into force with - 4 - NC: 2025:KHC:11508 WP No. 4866 of 2025 effect from 01.11.2024, the petitioner will be entitled to the benefit of the scheme for the years 2017-18, 2018-19 and 2019-20. It is therefore submitted that since the impugned orders passed by respondent No.2 as well as the order passed by respondent No.1 - Appellate Authority, comprises of five years, out of which the petitioners would be entitled to the benefit of the Amnesty Scheme for a period of three years i.e., 2017-18, 2018-19 and 2019-20, the impugned order dated 31.12.2024 passed by respondent No.1- Appellate Authority may be set aside and the matter be remitted back to the respondent No.1 for reconsideration afresh, in accordance with law, by directing the Appellate Authority to pass five separate orders for five years by modifying the impugned Order-in-Original and directing payment of taxes for each year separately i.e., separate orders for 2017-18, 2018-19 and 2019-20 and by reserving liberty in favour of the petitioner to take recourse to such remedies as available in law in relation to the financial years 2020-21 and 2021-22. 5. Per contra, learned counsel for the respondents
Decision
submits that there is no merit in the writ petition and that the same is liable to be dismissed. - 5 - NC: 2025:KHC:11508 WP No. 4866 of 2025 6. As rightly contended by the learned Senior counsel for the petitioner that the impugned Order-in-Original comprises of and encompasses five years 2017-18, 2018-19, 2019-20, 2020-21 and 2021-22. In this context, it is relevant to state that the Amnesty Scheme passed under Section 128(A) of the CGST Act is for the years 2017-18, 2018-19 and 2019-20. Under these circumstances, in view of the specific submission made on behalf of the petitioner that they would intend to avail the benefit of Amnesty Scheme, I deem it just and appropriate to set aside the impugned order passed by the Appellate Authority and remit the matter back to respondent No.1 - the Appellate Authority for reconsideration of the matter afresh, by issuing certain directions, in accordance with law,. 7. In the result, I pass the following: (i) The petition is allowed. ORDER (ii) The impugned Order-in-Original dated 31.12.2024 at Annexure-A passed by respondent No.1 – Appellate Authority is hereby set aside. - 6 - NC: 2025:KHC:11508 WP No. 4866 of 2025 (iii) The matter is remitted back to respondent No.1 – Appellate Authority for reconsideration afresh, in accordance with law. (iv) The Appellate Authority shall pass five separate / individual orders for each financial year, in relation to the separate / individual financial years 2017-18, 2018-19, 2019-20, 2020-21 and 2021-22 on or before 28.03.2025, in accordance with law. (v) The petitioner is permitted to avail the benefit of Amnesty Scheme for the financial years 2017-18, 2018-19 and 2019-20. (vi) In so far as the financial years 2020-21 and 2021- 22 are concerned, liberty is reserved in favour of the petitioner to take recourse to such remedies as available in law, including approaching this Court, subsequently and no opinion is expressed on the merits / demerits of the rival contentions. BMC Sd/- (S.R.KRISHNA KUMAR) JUDGE