- 1 - NC: 2025:KHC:13472 WP No. 9128 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 9128 OF 2025 (T-RES) BETWEEN: M/S RAMKY INFRASTRUCTURE LTD., A COMPANY INCORPORATED UNDER COMPANIES ACT, 1956 (REPRESENTED BY SURABHULA VENKATESWARLU – ASST. GENERAL MANAGER) RAMKY HOUSE, SITE NO.25-30, RAGHAVENDRA NAGAR, HENNUR RING ROAD, KALYAN NAGAR(POST), BENGALURU – 560 043. …PETITIONER (BY SRI. VENKATANARAYANA G. M., ADVOCATE) AND: 1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMN), VAT DGSTO-5, B-BLOCK, 5TH FLOOR, KORAMANGALA, VIVEK NAGAR-POST, NEAR NATIONAL GAME VILLAGE, BENGALURU - 560 047. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-5.7, DGSTO-05, ROOM NO. 508, VTK-2 B, 5TH FLOOR, KORAMANGALA, VIVEK NAGAR-POST, NEAR NATIONAL GAME VILLAGE, BENGALURU – 560 047. 3. THE COMMISSIONER, COMMERCIAL TAXES VANIJYA TERIGE KARYALAYA, GANDHINAGAR, KALIDASA ROAD, BENGALURU – 560 009. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:13472 WP No. 9128 of 2025 4. STATE OF KARNATAKA THROUGH PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT (COMMERCIAL TAX), BENGALURU, KARNATAKA. …RESPONDENTS (BY SRI. ARAVIND CHAVAN, ADVOCATE FOR R1 TO R3 SRI. HEMA KUMAR K., AGA FOR R4) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTION DECLARING THE IMPUGNED REVISION NOTICE VIDE REF. NO. JCCT(A)/DGSTO-5/VATSMR/CR-01/2024-25 DATED 09.12.2024 (ANNEXURE-A) ISSUED BY THE 1ST RESPONDENT AS BEING VOID, ARBITRARY, ILLEGAL, WITHOUT JURISDICTION, VIOLATIVE OF THE PRINCIPLES OF NATURAL JUSTICE APART FROM BEING VIOLATIVE OF ARTICLES 14, 19(1)(g) AND 265 OF THE CONSTITUTION OF INDIA, AND TO CONSEQUENTLY SET ASIDE THE SAME 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 of Mandamus or any other appropriate, order, or direction declaring the impugned revision Notice vide ref No. JCCT(A)/DGSTO-5/VATSMR/CR- 01 /2024-25 dated 09.12.2024 (Annexure A)issued by the 1st Respondent as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same b. Issue a writ of Mandamus or any other appropriate order, or direction declaring the impugned Clarification bearing - 3 - NC: 2025:KHC:13472 WP No. 9128 of 2025 Order No KSA.CR-04/2019-20 dated 15.07.2019 (Annexure H) issued by the 3rd Respondent as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same c. Pass any other or further orders as this Hon'ble Court may deem fit and proper in the interest of justice.” 2. Heard learned counsel for the petitioner, learned counsel for respondent Nos.1 to 3 and learned counsel for respondent No.4 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 apart from the fact that the impugned notice at Annexure-A has been issued by respondent No.1 to the petitioner on 09.12.2024 seeking to revise the order dated 18.12.2020, which is hopelessly barred by limitation and also without jurisdiction or authority of law. In view of the maximum period of four years prescribed under Section 17(3)A of the KVAT Act, 2003, the petitioner has submitted a detailed reply at Annexure-B dated 10.02.2025, despite which respondent No.1 is - 4 - NC: 2025:KHC:13472 WP No. 9128 of 2025 proceeding further in the matter and as such, the petitioner is before this Court by way of the present petition. 4. Per contra, learned AGA submits that pursuant to the reply at Annexure-B dated 10.02.2025, respondent No.1 has provided personal hearing to the petitioner and consequently, the present petition may be disposed of directing respondent No.1 to conclude the proceedings, in accordance with law, within a stipulated time frame. 5. In view of the aforesaid facts and circumstances and the specific submission made on behalf of the respondents, without expressing any opinion on the merits/demerits of the rival contentions, I deem it just and appropriate to dispose of this petition by directing respondent No.1 to provide sufficient and reasonable opportunity to the petitioner and consider his reply as well as other pleadings, documents etc., to be submitted by the petitioner and conclude the proceedings on all issues including limitation, jurisdiction etc., and pass appropriate orders, as expeditiously as possible. The petitioner is directed to appear before respondent No.1 on 21.04.2025 at 11:00 a.m. Liberty is reserved in favour of the petitioner to file additional pleadings, - 5 - NC: 2025:KHC:13472 WP No. 9128 of 2025 documents etc., to respondent No.1, who shall consider the same and take appropriate decision/pass appropriate order, in accordance with law. Respondent No.1 shall pass appropriate orders on all aspects of the matter including limitation, jurisdiction etc., within a period of four weeks from 21.04.2025. 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.: 31