- 1 - HC-KAR NC: 2025:KHC:23112 WP No. 10270 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF JUNE, 2025 BEFORE THE HON'BLE MR JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.10270 OF 2023 (T-RES) BETWEEN: M/S. SPACE MATRIX DESIGN CONSULTANTS PRIVATE LIMITED COMPANY REGISTERED UNDER COMPANIES ACT OF 1956 NO.1, 27/6 CUNNINGHAM ROAD SANKEY ROAD BENGALURU KARNATAKA-560 052 REP. BY ITS DIRECTOR SMRITI DIXIT D/O GAYAPRASAD DIXIT AGED ABOUT 40 YEARS …PETITIONER (BY SRI. P B HARISH.,ADVOCATE) AND: 1. JOINT COMMISSIONER OF GST, APPEALS-II, BENGALURU OFFICE OF THE COMMISSIONER OF CENTRAL TAX GST APPEALS-II TRAFFIC TRANSIT MANAGEMENT CENTRE BMTC BUILDING, 4TH FLOOR DOMLUR OLD AIRPORT ROAD BENGALURU - 560 071 2. ASSISTANT COMMISSIONER OF CENTRAL TAX ND-3 DIVISION BENGALURU OFFICE OF THE Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:23112 WP No. 10270 of 2023 ASSISTANT COMMISSIONER OF CENTRAL TAX DIVISION ND-3 5TH FLOOR, NO.29/2 BASAVESHWARA BUILDING CRESCENT ROAD BENGALURU - 560 001 …RESPONDENTS (BY SRI.ARAVIND V CHAVAN.,ADVOCATE FOR R-1 & R-2) THIS WP IS FILED UDNER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER IN APPEAL NO 262/2022-23/JC-AII/GST DTD 14/12/2022 (VIDE ANENXURE-A). THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs: i) To issue a Writ of Certiorari to quash the impugned Order-in-Appeal No. 262/2022- 23/JC-AII/GST dated 14.12.2022 (vide Annexure-A) passed by the 1st Respondent as the same is in violation of Natural Justice, without application of mind, without jurisdiction and Arbitrary. ii) To Issue a Writ of Certiorari to quash the impugned Order No.75/2021 ND-3 dated 29.07.2021 (vide Annexure-B) passed by the 2ND Respondent as the same is in violation of Natural Justice, without application of mind, without jurisdiction and Arbitrary. - 3 - HC-KAR NC: 2025:KHC:23112 WP No. 10270 of 2023 iii) To Issue a Writ of Certiorari to quash the Impugned Show Cause Notice No. 29/2021 dated 28.06.2021 (vide Annexure-C) issued by the 2nd Respondent as the same is without jurisdiction and unsustainable in Law. iv) To Issue a Writ of Mandamus to the Respondents directing the Respondents to sanction the refund claimed by the Petitioner vide RFD-01 bearing ARN AA290 621005861D for the period April 2019 to March 2020 vide (Annexure-D). v) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice; vi) To award Costs of and incidental to this application be paid by the Respondents; And for this act of kindness, the Petitioner shall, as in duty bound, ever pray. 2. A memo dated 23.6.2025 signed by the petitioner and the counsel for petitioner has been filed, which reads as under: "The Petitioner submits as follows: 1. The Petitioner has filed the above Writ Petition No. 10270/2023 against order challenging the Order-in-Appeal No. 262/2022-23/JC-AII/GST dated 14 December 2022 passed by the Joint Commissioner of GST, Appeals-II, Bengaluru which confirmed the Order No. 75/2021 ND-3 dated 29 July 2021 passed by Assistant - 4 - HC-KAR NC: 2025:KHC:23112 WP No. 10270 of 2023 Commissioner of Central Tax, ND-3 Division rejecting refund claim filed by the Petitioner under Section 54(3) of the Central Goods and Services Tax Act, 2017 on the grounds of being violative of principles of natural justice on account of being non-speaking and travelling beyond the scope of the Show Cause Notice. The Memorandum of Writ Petition may kindly be read as part of this Application. 2. Petitioner intends to withdraw the writ petition reserving liberty to approach the Goods and Services Tax Appellate Tribunal when the same is formed/constituted. WHEREFORE, the Petitioner prays this Hon'ble Court may be pleased to dismiss the above writ petition as withdrawn in the interest of justice and equity." 3. Accepting the said memo and submission of the counsel for petitioner, the petition is dismissed as withdrawn reserving liberty to the petitioner to approach the jurisdictional Goods and Service Tax Appellate Tribunal as and when the said Tribunal is constituted. 4. Pending I.As., if any, stand disposed of. SD/- (SURAJ GOVINDARAJ) JUDGE GSS List No.: 2 Sl No.: 1