- 1 - NC: 2025:KHC:10599 WP No. 4534 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 4534 OF 2025 (T-RES) BETWEEN: 1. M/S. DYNATECH TOOLS AND DEVICES (BENGALURU) PRIVATE LIMITED A COMPANY INCORPORATED UNDER COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT NO.55. IV MAIN, 3RD PHASE, PEENYA INDUSTRIAL AREA, BANGALORE-560058. REPRESENTED ITS DIRECTOR, SHRI. HEMANTH K. V. AGED ABOUT 44 YEARS. …PETITIONER (BY SRI. RAJU H Y.,ADVOCATE) AND: 1. THE UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, NORTH BLOCK, NEW DELHI-110001. 3. THE COMMISSIONER OF CUSTOMS, BENGALURU CITY CUSTOMS COMMISSIONERATE, POST BOX NO.5400, C R BUILDING, QUEENS ROAD, BENGALURU - 560.001. Digitally signed by CHANDANA B M Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:10599 WP No. 4534 of 2025 4. THE DEPUTY COMMISSIONER OF CUSTOMS (IGST REFUND), BENGALURU CITY CUSTOMS COMMISSIONERATE, INLAND CONTAINER DEPOT, WHITEFIELD, BENGALURU-560-066. 5. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-075, DGSTO-6, 1ST FLOOR, KIADB BUILDING, 14TH CROSS, PEENYA 2ND STAGE, BENGALURU-560047. …RESPONDENTS (BY SRI CHETHAN S.P FOR SRI NISHANTH A.V. ADVOCATE FOR R-1; SRI ARAVIND V. CHAVAN, ADVOCATE FOR R-2 TO R-4; SMT.JYOTI M. MARADI, HIGH COURT GOVERNMENT PLEADER FOR R-5) THIS WRIT PETITION IS FILED PRAYING TO DIRECT THE 4TH RESPONDENT TO CONSIDER THE LETTER/ REPRESENTATION REFERENCE NO.DTD/1192/2024-25 DATED 07.08.2024 (ANNEXURE-A) AND SANCTION REFUND OF IGST OF RS.32,41,341/- PAID ON THE GOODS EXPORTED UNDER THE ABOVE SHIPPING BILLS, IN TERMS OF RULE 96 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 R/W SECTION 16 OF INTEGRATED GOODS AND SERVICE TAX ACT, 2017 WITH INTEREST UNDER SECTION 56 OF CGST/KGST ACT,2017. THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR - 3 - NC: 2025:KHC:10599 WP No. 4534 of 2025 ORAL ORDER In this petition, the petitioner has sought for the following reliefs: “Issue a writ or order in the nature of Mandamus directing the respondent No.4 to consider the letter/representation reference No. DTD/119/2024-25 dated 07.08.2024 (ANNEXURE-A) and sanction refund of IGST of Rs.32,41,341/- paid on the goods exported under the above shipping bills, in terms of Rule 96 of Central Goods and Service Tax Act, 2017 r/w Section 16 of Integrated Goods and Service Tax Act, 2017 with interest under Section 56 of CGST/KGST Act, 2017” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. It is the grievance of the petitioner that his letter/ representation dated 07.08.2024 at Annexure-A submitted to the respondents has not been considered so far by them nor any order has been passed on the same. Under these circumstances, the petitioner is before this Court by way of the present petition. - 4 - NC: 2025:KHC:10599 WP No. 4534 of 2025 4. Per contra, learned counsel for the respondents submits that if reasonable time is given, they would consider and pass necessary order on the said representation. 5. In view of the aforesaid facts and circumstances and rival submissions, the respondents are hereby directed to address the grievances of the petitioner and consider its letter/ representation dated 07.08.2024 at Annexure-A and pass appropriate order/take appropriate decision in accordance with law, within a period of two months from the date of receipt of a copy of this order. 6. With the aforesaid directions, the petition stands disposed of. SD/- (S.R.KRISHNA KUMAR) JUDGE MR List No.: 1 Sl No.: 21