- 1 - NC: 2025:KHC:17231 WP No. 12236 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 12236 OF 2025 (T-RES) BETWEEN: M/S DELUXE ENTERTAINMENT DISTRIBUTION INDIA PRIVATE LIMITED (INCORPORATED UNDER THE COMPANIES ACT, 2013) GLOBAL TECHNOLOGY PARK TOWER - C 4TH FLOOR, MARATHALLI OUTER RING ROAD VARTHUR HOBLI BENGALURU 560 103 DEVARABEESABAHALLI VILLAGE VARTHUR HOBLI REPRESENTED BY ITS DIRECTOR RAJNEESH TANDON …PETITIONER (BY SRI.VIKRAM HUILGOL, SENIOR ADVOCATE FOR SRI.A MAHESH CHOWDHARY, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF SERVICE TAX BENGALURU EAST COMMISSIONER TTMC, BMTC BUS STAND HAL ROAD DOMALURU BANGALORE - 560 071 2. COMMISSIONER OF CENTRAL TAX TTMC, BMTC BUS STAND HAL ROAD DOMALURU BANGALORE – 560 071 3. DEPUTY COMMISSIONER OF CENTRAL TAX TTMC, BMTC BUS STAND HAL ROAD, DOMALURU BANGALORE – 560 071 …RESPONDENTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:17231 WP No. 12236 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF MANDAMUS OR ANY DIRECTION TO THE RESPONDENT TO REFUND THE CENVAT CREDIT AMOUNT OF RS. 97,16,735/- VIDE ANNEXURE-A TO A5 ALONG WITH INTEREST FOR THE PERIODS APRIL 2012 TO SEPTEMBER 2012; OCTOBER TO DECEMBER 2012; JANUARY TO MARCH 2013; APRIL TO JUNE 2013; JULY TO SEPTEMBER 2013; AND OCTOBER TO DECEMBER 2013 TO THE PETITIONER AND ETC. THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner has sought for the following reliefs: a. To issue a Writ of Mandamus or any direction to the Respondent to refund the CENVAT Credit amount of Rs.97,16,735/- vide Annexure A to A5 along with interest for the periods April 2012 to September 2012; October to December 2012; January to March 2013; April to June 2013; July to September 2013; and October to December 2013 to the Petitioner. b. In the alternative, to issue a Writ of Mandamus or any direction to consider the refund application dated 30.09.2012 submitted on 25.06.2013, 29.10.2013 submitted on 31.10.2013, 23.01.2014 submitted on 24.01.2014, 10.04.2014 submitted on 11.04.2014, 27.06.2014 submitted on 30.06.2014, 16.09.2014 submitted on 28.09.2014 filed under Rule 5 of the CENVAT Credit Rules, 2004 seeking for refund for the periods April 2012 to September 2012; October to December 2012; January to March 2013; April to June 2013; July to September 2013; and October - 3 - NC: 2025:KHC:17231 WP No. 12236 of 2025 to December 2013 vide Annexure A to A5 respectively made by the Petitioner. c. Grant such other relief as circumstances and contingencies may permit, in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. It is the grievance of the petitioner that his representations/applications dated 30.09.2012, 29.10.2013, 23.01.2014, 10.04.2014, 27.06.2014 and 16.09.2014 at Annexures – A1 to A5 respectively submitted to the respondents have not been considered so far by the respondents nor any order has been passed on the same. Under these circumstances, the petitioner is before this Court by way of present petition. 4. Per contra, learned counsel for the respondents submits that if reasonable time is given, the respondents would consider and pass necessary order on the said representations/applications. 5. In view of the aforesaid facts and circumstances and rival submissions, the respondents are hereby directed to address the grievances of the petitioner and consider his - 4 - NC: 2025:KHC:17231 WP No. 12236 of 2025 representations/applications dated 30.09.2012, 29.10.2013, 23.01.2014, 10.04.2014, 27.06.2014 and 16.09.2014 at Annexures – A1 to A5 respectively submitted to the respondents and pass appropriate orders in accordance with law, within a period of six weeks from the date of receipt of a copy of this order. 6. With the aforesaid directions, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 112