- 1 - NC: 2025:KHC:17450 WP No. 10676 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 10676 OF 2025 (T-RES) BETWEEN: M/S. VIRTUSA CONSULTING SERVICES PVT. LTD., SURVEY NO-22/P 21, 25, 20/IP, 20/2P/20/3P,20/2,20/3 DEVARABEENANAHALLI VILLAGE, VARTHUR HOBLI, BENGALURU EAST TALUK - 560 037, REPRESENTED BY SRI. SAURABH CHOKHRA, SENIOR MANAGER - FINANCE RESIDING AT NO. 503, SAI'S SURAKSHA, MAYURI NAGAR, HYDERBAD - 500 049 …PETITIONER (BY SRI. GOWRISHANKAR PRASAD H.R, ADVOCATE) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES., VANIJYA TERIGE KARYALFYA, GANDHINAGAR, BENGALURU - 560 009. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES, 6TH FLOOR, TTMC BUILDING, BMTC DEPOT, 80 FEET ROAD, KORAMANGALA, BANGALORE - 560 095. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-15, 6TH FLOOR, Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:17450 WP No. 10676 of 2025 TTMC BUILDING, BMTC DEPOT, 80 FEET ROAD, KORAMANGALA, BANGALORE - 560 095. …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE AUTHORITY I.E., R-3, TO INITIATE ACTION IMMEDIATELY AND TO DISPOSE THE PENDING REFUND APPLICATIONS DATED 19.03.2014, 25.03.2015, 29.01.2019 (ANNX-A, B AND C RESPECTIVELY) MENTIONED SUPRA IN ACCORDANCE WITH LAW. 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 1. In this petition, the petitioner seeks the following reliefs; "A. To issue a WRIT of MANDAMUS directing the authority i.e., Respondent No. 3, to initiate action immediately and to dispose the pending Refund applications dated 19-03-2014, 25-03-2015, 29-01-2019 (ANNEXURES - 'A','B' & 'C' respectively) mentioned supra in accordance with law, and B. To pass any such other Writ, Order or Direction as this Hon'ble court might deem fit to be issued in the fact and circumstances of the case in the interest of justice and equity." - 3 - NC: 2025:KHC:17450 WP No. 10676 of 2025 2. The limited grievance of the petitioner in the present petition is that the refund applications vide Annexures - A, B and C dated 19.03.2014, 25.03.2015 and 29.01.2019 respectively, submitted by the petitioner have not been considered by respondent No.2, to whom the necessary directions have to be issued, in accordance with law. 3. Submission is placed on record. 4. Since, refund applications vide Annexures - A, B and C dated 19.03.2014, 25.03.2015 and 29.01.2019 respectively, submitted by the petitioner having not been considered by respondent No.2 even till today, the petition stands disposed of directing respondent No.2 to consider and take appropriate decision / pass appropriate orders, in accordance with law, on the refund applications, within a period of six weeks from today. Sd/- (S.R.KRISHNA KUMAR) JUDGE GH List No.: 1 Sl No.: 14 CT: BHK