Writ Petition No. 15860 of 2024 · The High Court
Case Details
- 1 - NC: 2025:KHC:14542 WP No. 15860 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 15860 OF 2024 (T-RES) BETWEEN: M/S TLG INDIA PRIVATE LIMITED HAVING OFFICE AT VIRGO BUILDING WING B, BAGMANE CONSTELLATION BUSINESS PARK, 4TH , 6TH , 8TH FLOOR, FERNS CITY ROAD, NEAR OUTER RING ROAD, DODDANEKUNDI, BENGALURU URBAN, BENGALURU – 560 037. COMPANY REGISTERED UNDER COMPANIES ACT, 1956 REPRESENTED BY UMESH LAHU PATIL, TEAM LEADER TAXATION F/201, LODHA VIHAR, MANPADA ROAD, BHOPAR, DOMBIVALI EAST, MAHARASHTRA – 421 203 (BY SRI. PRASHANTH SABARISH SHIVADASS, ADVOCATE) …PETITIONER Digitally signed by CHANDANA B M Location: High Court of Karnataka AND: 1. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NO. 137, NORTH BLOCK, NEW DELHI 110 001. 2. THE STATE OF KARNATAKA THROUGH THE PRINCIPAL SECRETARY FINANCE DEPARTMENT VIDHANA SOUDHA, BENGALURU – 560 001. - 2 - NC: 2025:KHC:14542 WP No. 15860 of 2024 3. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH THE DIRECTOR MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL REVENUE BUILDINGS, L.P. ESTATE, ITO NEW DELHI – 110 002. 4. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-4.5, DGSTO - 04 VANIJYA THERIGE KARYALAYA-2 KORAMANGALA, BENGALURU – 560 047. …RESPONDENTS
Legal Reasoning
(BY SMT. JYOTHI.M.MARADI, HCGP FOR R-2 & R-4 SMT. SWATI PANDURANGA, ADVOCATE FOR R-1 SRI. JEEVAN NEERALAGI, ADVOCATE FOR R-3) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO -A. QUASHING THE ORDER F. NO. DCCT (A)-4.5/ DGSTO- 4/ ADJUDICATION/ NO. 136/ 2023-24 DATED 29.04.2024, ENCLOSED AS ANNEXURE-A PASSED BY THE RESPONDENT NO.4 ON THE GROUND OF THE SAME BEING WITHOUT JURISDICTION AND PASSED IN VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “ a. To issue order(s), directions, writ(s) in the nature of Certiorari quashing the Order F.No. DCCT(A)- 4.5/ DGSTO-4 /Adjudication/No.136/2023-24 dated: 29.04.2024, enclosed as Annexure-A passed by the Respondent No.4 on the ground of the same being without jurisdiction and passed in violation of principles of natural justice. - 3 - NC: 2025:KHC:14542 WP No. 15860 of 2024 b. To issue order(s), directions, writ(s) in the nature of Certiorari quashing the Notification NO. 56/2023-CT dated: 28.12.2023, enclosed as Annexure- W issued by the Respondent No.3 as being issued in violation of the provisions of the CGST Act; c. To issue order(s), directions, writ(s) in the nature of mandamus holding that the petitioner is not liable to pay tax on the import of services under reverse charge mechanism in the State of Karnataka given that no services were received in the state of Karnataka. d. To issue order(s), directions, writ(s) in the nature of mandamus holding that no interest is liable to be paid on the serviced supplied as GST has been discharged in accordance with Section 13 of the CGST Act; e. To issue order(s), directions, writ(s) in the nature of mandamus holding that there was no requirement to match ITC IN gstr-2A and GSTR-3B for the Financial Year 2018-2019; f. To issue order(s), directions, writ(s) in the nature of mandamus holding that no GST is payable on the unbilled revenue; g. To issue order(s), directions, writ(s) in the nature of mandamus holding that no GST is payable on the issuance of credit notes as the same have been issued in compliance with the provisions of Section 34j of the CGST Act; - 4 - NC: 2025:KHC:14542 WP No. 15860 of 2024 h. To issue order(s), directions, writ(s) in the nature of mandamus holding that ITC in respect of supplies made to self is not liable to be reversed; i. To issue order(s), directions, writ(s) in the nature of mandamus holding that no interest and penalty is payable by the petitioner under the impugned
Decision
Order F.No. DCCT (A)-4.5/DGSTO- 4/ADJUDICATION/nO.136/2023-24 dated: 29.04.2024 enclosed at Annexure-A; J. To issue order(s), directions, writ(s) or any other relief as this Hon’ble Court deems 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 HCGP for the respondents and perused the material on record. 3. Learned counsel for the petitioner submits that pursuant to the Audit report dated 11.12.2023, Intimation dated 14.12.2023 and show cause notice dated 21.12.2023, the respondents proceeded to pass the impugned order dated 29.04.2024 confirming the demand made in the show cause notice. It is the grievance of the petitioner that though the detailed reply vide Annexure-P dated 15.01.2024 was submitted by the petitioner, who also made elaborate submissions during the course of personal hearing, were not considered by the respondents, who - 5 - NC: 2025:KHC:14542 WP No. 15860 of 2024 proceeded to pass the impugned order, which deserves to be set aside and the matter be remitted back to the respondents for reconsideration afresh. 4. Learned HCGP for the respondents submit that there is no merit in the petition and that the same is liable to be dismissed. 5. A perusal of the reply dated 15.01.2024 will indicate that several submissions / contentions have been made by the petitioner which have not been considered by the respondents, during the course of passing the impugned order and as such, the same deserves to be set aside and the matter be remitted back to the concerned respondents for reconsideration afresh in accordance with law. 6. In the result, I pass the following:- ORDER (i) Petition is hereby allowed. (ii) The impugned order at Annexure-A dated 29.04.2024 passed by the 4th respondent is hereby set aside. (iii) The matter is remitted back to the concerned respondents for reconsideration afresh in accordance with law. - 6 - NC: 2025:KHC:14542 WP No. 15860 of 2024 (iv) Petitioner is directed to appear before the respondent on 28.04.2025 without awaiting notice from the Court. (v) It is made clear that if the petitioner does not appear on the aforesaid date, the present order shall stand recalled / revived without reference to the Bench. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.