- 1 - NC: 2025:KHC:15139 WP NO.897 OF 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 09TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 897 OF 2025 (T-RES) BETWEEN: 1. M/S SEETHA BITUMENS REP. BY ITS PROPRIETRIX SMT. HEDADALU MANJUNATHA GOWDA BHAVYA, C/O. SRI. KADARAPPA, AGED ABOUT 36 YEARS, OFFICE AT NO.663/1/716, CHAITRA MAHAL, 3RD MAIN ROAD, ALANAHALLY LAYOUT, MYSURU - 570 011. 2. M/S SEETHA PROJECTS REP. BY ITS PROPRIETOR, SRI. KADARAPPA S/O LAKSHMIPATAIAH, AGED ABOUT 69 YEARS, OFFICE AT NO.663, CHAITRA MAHAL, 3RD MAIN ROAD, ALANAHALLY LAYOUT, MYSURU - 570011. …PETITIONERS (BY SRI. CHANDRAKANTH R. GOULAY, ADVOCATE) AND: 1. THE DIRECTOR GENERAL OF GOODS AND SERVICES TAX, INTELLIGENCE, ZONAL UNIT, BENGALURU, REP. BY THE SENIOR INTELLIGENCE. 2. SRI. PEDDIBOINA RAVI SHANKAR PROPRIETOR, Digitally signed by ARUNKUMAR M S Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:15139 WP NO.897 OF 2025 M/S SRI. VENKATESHWARA ENTERPRISES, NO.121, MUNIYALLAPPA BUILDING, ANEKAL ROAD, CHANDAPURA CIRCLE, CHANDAPURA, BENGALURU - 560 099. 3. SRI.GUDDGULLA DASTEGIRI BABU PROPRIETOR, M/S SRI. LAKSHIMI CHAITANYA TRADING COMPANY, 3RD BLOCK, CHURCH ROAD 1-145-3, BALA VILLAGE VIA KATIPALLA, MANGALURU - 575 030. …RESPONDENTS (BY SRI. MADHU N. RAO, ADVOCATE FOR R1; V/O DATED 09.04.2025, NOTICE TO R2 & R3 IS DISPENSED WITH) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THE ISSUE OF SUMMONS DATED 02.01.2024 ISSUED BY THE RESPONDENT NO.1 VIDE ANNEXURE-G AS ONE WITHOUT COMPETENCE AND JURISDICTION APART FROM OFFENDING ARTICLES 14 AND 16 OF THE CONSTITUTION OF INDIA AND TO DECLARE ACCORDINGLY; ISSUE A DIRECTIONS TO THE RESPONDENT NO.1 TO CONSIDER LEGALLY SATISFIED THE REQUIREMENT OF PAYMENT OF GST FOR THE GOODS PURCHASED BY TH PETITIONER THE FACT OF WHICH IS EVIDENT FROM BILLS AND BANK STATEMENTS AND TO RECONSIDER THE SAME AND TO PASS APPROPRIATE SUITABLE ORDERS IN THE INTEREST OF JUSTICE AND EQUITY; AND ETC. 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, petitioners seek the following reliefs: "a) Declare the issue of summons dated 02.01.2024 issued by the 1st respondent vide Annexure-G as one without competence and jurisdiction apart from offending Articles - 3 - NC: 2025:KHC:15139 WP NO.897 OF 2025 14 & 15 of the Constitution of India and to declare accordingly; b) Issue a directions to the 1st respondent to consider legally satisfied the requirement of payment of GST for the goods purchased by the petitioner the fact of which is evident from bills and bank statements and reconsider the same and to pass appropriate orders in the interest of justice and equity." 2. Heard learned counsel for petitioners and learned counsel for the respondent No.1 and perused the material on record. 3. For the order proposed, notice to respondents 2 and 3 is dispensed with. 4. Learned counsel for the petitioners submit that, though the petitioners have paid the requisite GST and communicated the same to the respondents and requested them to drop the proceedings, the respondents are continuing the proceedings and as such, the petitioners are before this Court by way of present petition. 5. Per contra, learned counsel for the respondent No.1 submits that, in the event, if the petitioners file the detailed reply in writing along with relevant documents, the respondent No.1 will consider the same and proceed further in accordance with law. - 4 - NC: 2025:KHC:15139 WP NO.897 OF 2025 6. In view of the aforesaid facts and circumstances and submission made by learned counsel for both sides, I deem it just and appropriate to direct the petitioners to participate in the proceedings and submit reply along with relevant documents to the respondent No.1. Accordingly, petitioners are directed to appear before the respondent No.1 on 28.04.2025 without awaiting further notice and participate in the proceedings by submitting a reply along with relevant documents to the respondent No.1, which shall be considered by the respondent No.1 and proceed further in accordance with law, after providing sufficient and reasonable opportunity of hearing to petitioners in accordance with law. 7. Subject to aforesaid direction, writ petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE ARK List No.: 2 Sl No.: 11