- 1 - NC: 2025:KHC:10774 WP No. 5568 of 2024 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. 5568 OF 2024 (T-RES) BETWEEN: M/S. PARK SQUARE INFRA TECH NO.621, 21ST ‘A’ MAIN, 2ND SECTOR, HSR LAYOUT, 2ND SECTOR, HSR LAYOUT, BENGALURU – 560 102. A PARTNERSHIP FIRM, FORMED UNDER PARTNERSHIP ACT-1932, REPRESENTED BY ITS PARTNER, G. VASUDEVA. …PETITIONER (BY SRI. D.R.KAPAL GANTI, ADVOCATE) AND: 1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-4, SHANTHINAGARA, BENGALURU – 560 027. 2. THE COMMERCIAL TAX OFFICER, (AUDIT)-4.5, DVO-4, BENGALURU – 560 047. 3. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU – 560 001. …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER PASSED BY THE R-1 AUTHORITY U/S 69(1) R/W SEC 41(2) Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:10774 WP No. 5568 of 2024 AND 62(6) OF KVAT ACT, 2003. DATED:29.12.2023 BEARING CAS ORDER NOs 360263107.01 AND 397263109.01 VIDE ANNEXURE-M DIRECT THE R-1 AUTHORITY TO CONSIDER THE RECTIFICATION APPLICATION FILED BY THE PETITIONER DATED:24.11.2020 AND 17.03.2021 VIDE ANNEXURE-G1 TO G4 AND PASS APPROPRIATE ORDER. 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: “(i) Issue a Writ of Certiorari, or in the like nature of writ, quashing the impugned order passed by the 1st respondent authority under section 69(1) R/W. Section 41(2) and 62(6) of KVAT ACT, 2003. Dated 29.12.2023 bearing CAS order No's 360263107.01 and 397263109.01 vide ANNEXURE -M in the interest of justice; (ii) Issue a Writ of Mandamus or in the like nature of writ, directing the 1st respondent authority to consider the rectification application filed by the petitioner dated 24.11.2020 and 17.03.2021 vide ANNEXURE-G to G3 and pass appropriate order. (iii) Issue a Writ of Prohibition or any other writ of like nature, directing the 2nd respondent not to proceed with coercive steps by way of any recovery proceedings of whatsoever in nature, against the petitioner in respect of Assessment Year's 2013-14 and 2014-15 under the impugned order and demand notice vide ANNEXURE-A to - 3 - NC: 2025:KHC:10774 WP No. 5568 of 2024 ANNEXURE-D, till disposal of rectification applications 24.11.2020 and 17.03.2021. (iv) Pass such other or further orders as this Hon'ble Court may deems fit in the facts and circumstances of the case, in the interests of justice and equity.” 2. Heard learned counsel for the petitioner and learned HCGP for the respondent and perused the material on record. 3. Though several contentions have been urged by the petitioner in support of its claims, having regard to the availability of equally efficacious and alternative remedy by way of an appeal under Section 63 of the Karnataka Value Added Tax Act, 2003 (for short “the KVAT Act”) before the Karnataka Appellate Tribunal, Bengaluru, without expressing any opinion on the merits/demerits of the rival contentions, I deem it just and appropriate to dispose of this petition, reserving liberty in favour of the petitioner to file appropriate appeal before the Karnataka Appellate Tribunal, under Section 63 of the KVAT Act. If such an appeal is preferred by the petitioner before the Karnataka Appellate Tribunal within a period of six weeks from today, the petitioner would be entitled to the benefit of Section 14 of the Limitation Act. Further, the interim order granted in the present petition shall continue for a period of six weeks from today. - 4 - NC: 2025:KHC:10774 WP No. 5568 of 2024 4. Subject to the aforesaid observations, directions and liberty reserved in favour of the petitioner, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 1 Sl No.: 73 CT:SK