- 1 - NC: 2025:KHC:13406 WP No. 6707 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 6707 OF 2025 (T-RES) BETWEEN: M/S L & T REALTY DEVELOPERS LIMITED, PROJECT OFFICE, SHABARI NAGAR, BELLARY ROAD, BYATARAYANAPURA, BANGALORE - 560092 REPRESENTED BY VISHAL KUMAR AGARWAL, INCORPORATED UNDER THE COMPANIES ACT, 1956 …PETITIONER (BY SRI. RAVI RAGHAVAN & SRI SIDDHARTH BAVLE, ADVOCATES) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, II BLOCK, VTK-II, NEAR NGV, RAJENDRANAGAR, KORAMANGALA, BANGALORE – 560 047. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, ENFORCEMENT - 1, SOUTH ZONE, II BLOCK, VTK-II, NEAR NGV, RAJENDRANAGAR, KORAMANGALA, BANGALORE – 560 047. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, ENFORCEMENT - 24, SOUTH ZONE, II BLOCK, VTK-II, NEAR NGV, RAJENDRANAGAR, KORAMANGALA, BANGALORE – 560 047. 4. THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, ENFORCEMENT, SOUTH ZONE, II BLOCK, VTK-II, NEAR NGV, RAJENDRANAGAR, KORAMANGALA, BANGALORE - 560047. 5. THE COMMISSONER OF COMMERCIAL TAXES KARNATAKA, VANIJYA THERIGE KARYALAYA, GANDHINAGAR, BENGALURU …RESPONDENTS (BY SRI. HEMAKUMAR K., AGA) Digitally signed by NANDINI D Location: High Court of Karnataka - 2 - NC: 2025:KHC:13406 WP No. 6707 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED DEFICIENCY MEMO BEARING NUMBER ZD291124032076N DATED 11.11.2024 PASSED BY RESPONDENT NO.1 AT ANNEXURE-A, REJECTING REFUND CLAIM OF RS.7,42,78,466/- FOR THE PERIOD SEPTEMBER 2022 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, the petitioner seeks the following reliefs: “a) issue a writ in the nature of Certiorari or any other appropriate writ or order or direction under Article 226 of the Constitution quashing the impugned deficiency memo bearing number ZD291124032076N dated 11.11.2024 passed by Respondent No.1 at Annexure-A, rejecting refund claim of Rs.7,42,78,466/- for the period September 2022; b) issue a writ in the nature of Mandamus or any other appropriate writ or order or direction under Article 226 of the Constitution directing the Respondents to forthwith refund the amount of Rs.7,42,78,466/-collected from the Petitioner without following due process of law contained under the KGST Act, along with applicable interest; c) issue a writ in the nature of Mandamus or any other appropriate writ or order or direction under Article 226 of the Constitution directing the Respondent No.1 not to issue further deficiency memo in respect of the refund of Rs.7,42,78,466/- for the period September 2022; - 3 - NC: 2025:KHC:13406 WP No. 6707 of 2025 d) Hold that the amount of Rs.7,42,78,466/ recovered from the Petitioner during investigation prior to issuance of show cause notice, is collected without the authority of law in terms of Article 265 of the Constitution; e) pass such further order(s) and other reliefs as the nature and circumstances of the case may require.” 2. Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that on 04.11.2022 the petitioner filed refund claim, in response to which respondent No.1 issued deficiency memo pursuant to which the petitioner filed second refund claim, to which also respondent No.1 issued identical deficiency memo on 24.01.2023. Subsequently, the petitioner filed a third refund claim on 13.02.2023, to which also respondent No.1 issued identical deficiency memo on 27.02.2023. Thereafter, the petitioner filed fourth refund claim along with clarification on 18.09.2024, to which respondent No.1 yet again issued the impugned deficiency memo at Annexure-A dated 11.11.2024, which is assailed in the present petition. Learned counsel for the petitioner submits that necessary directions may be issued to - 4 - NC: 2025:KHC:13406 WP No. 6707 of 2025 respondent No.1 to consider refund claim bearing in mind the circulars viz., CBIC Circular No.125/44/2019-GST dated 18.11.2019 and CBIC Instruction No.1/2022-23 (GST-Investigation) dated 25.05.2022 and also the following judgments: i. The Union of India Vs. M/s. Bundl Technologies Private Limited – 2022 (3) TMI 625 (Kar) ii. The Intelligence Officer, DGGI Vs. Kesar Color Chem Industries – 2025 (2) TMI 175 (Kar) iii. Suretex Prophylactics (India) Private Limited vs. Union of India – (2023) 8 Centax 19 (Kar) 4. Per contra, learned AGA submits that if reasonable time is granted, respondent No.1 would consider the claim of the petitioner and take appropriate decision/pass appropriate orders, in accordance with law. 5. In view of the aforesaid facts and circumstances, the petition stands disposed of by directing respondent Nos.1 and 2 to consider the refund claim of the petitioner, in accordance with law bearing in mind the circulars viz., CBIC Circular No.125/44/2019- GST dated 18.11.2019 and CBIC Instruction No.1/2022-23 (GST- Investigation) dated 25.05.2022 and judgments in the cases of the Union of India Vs. M/s. Bundl Technologies Private Limited – - 5 - NC: 2025:KHC:13406 WP No. 6707 of 2025 2022 (3) TMI 625 (Kar), The Intelligence Officer, DGGI Vs. Kesar Color Chem Industries – 2025 (2) TMI 175 (Kar) and Suretex Prophylactics (India) Private Limited vs. Union of India – (2023) 8 Centax 19 (Kar), on merits and without insisting upon curing/rectifying the deficiencies and also without raising any dispute, within a period of eight weeks from the date of receipt of a copy of this order. 6. Subject to the aforesaid observations and directions, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 1 Sl No.: 29