- 1 - NC: 2025:KHC:17250 WP No. 12828 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 12828 OF 2025 (T-RES) BETWEEN: M/S. YOKOGAWA INDIA LIMITED NO.96, ELECTRONIC CITY COMPLEX HOSUR ROAD, ELECTRONIC CITY BANGALORE - 560 100 REPRESENTED BY NAVAL KISHORE BAJAJ INCORPRATED UNDER THE COMPANIES ACT, 1956. …PETITIONER (BY SRI. RAVI RAGHAVAN AND MS. KAVYASRI S.J., ADV.) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX (SOUTH DIVISION - 08), BENGALURU SOUTH COMMISSIONERATE, 7TH FLOOR, C - WING, KENDRIYA SADAN, KORAMANGALA, BENGALURU - 560 034. 2. THE COMMISSIONER OF CENTRAL TAX, BENGALURU SOUTH COMMISSIONERATE, 7TH FLOOR, C - WING, KENDRIYA SADAN, KORAMANGALA, BENGALURU - 560 034. …RESPONDENTS (BY SRI.JEEVAN J NEERALGI, ADV.) Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:17250 WP No. 12828 of 2025 THIS PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED ORDER NO.376/24-25-AC-SD8 DATED 31.01.2025 ISSUED TO THE PETITIONER BY RESPONDENT NO.1 ENCLOSED AT ANNEXURE-A CONFIRMING THE INTEREST AND EQUIVALENT PENALTY OF RS.1,79,77,261/- ON THE DEMAND ALREADY DISCHARGED BY THE PETITIONER UNDER THE PROVISIONS OF SECTION 74 OF THE CGST ACT, 2017 AND ANY FURTHER PROCEEDING ARISING OUT OF THE SAID ISSUE 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 for the following reliefs: a) Issue a writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ or order or direction under Article 226 of the Constitution of India ordering to quash the impugned Order No.376/2024-25-AC-SD8 issued to the Petitioner by Respondent No.1 enclosed at Annexure-A confirming the interest and equivalent penalty of Rs.1,79,77,261/- on the demand already discharged by the Petitioner under the provisions of Section 74 of the CGST Act, 2017 and any further proceeding arising out of the said issue; - 3 - NC: 2025:KHC:17250 WP No. 12828 of 2025 b) hold that the interest under Section 50 of the CGST Act, 2017 for the period 2017-18 and 2018-19 respectively, on the alleged belated payment of Rs.1,79,77,261/- is not payable as demanded under Annexure-A; c) hold that penalty in terms of Section 74 read with Section 122(2)(b) of the CGST Act, 2017 is not imposable as determined under Annexure-A; d) alternatively, extend the benefit of the provisions of Section 128A of CGST Act, 2017 by holding that the impugned order is deemed to be passed under Section 73 of the CGST Act, 2017; and e) pass such further order and other reliefs as the nature and circumstances of the case may require. 2. Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record. - 4 - NC: 2025:KHC:17250 WP No. 12828 of 2025 3. After arguing the matter for sometime, learned counsel for the petitioner submits that the petitioner intends to avail the benefit of Amnesty Scheme as contemplated under Section 128(A) of the Central Goods and Service Act, 2013 (for short “the CGST Act”) and as such, the impugned orders purported to have been passed under Section 74(9) of the CGST Act may be set aside and the matter may be remitted back to respondent No.2 for reconsideration afresh, in accordance with law, by treating the proceedings as proceedings under Section 73 of the CGST Act and pass appropriate order under Section 73(9) of the CGST Act and by directing respondent No.2 to grant the benefit of Amnesty Scheme, in favour of the petitioner, who would file such an application before respondent No.2. 4. The aforesaid submission is placed on record. 5. In view of the aforesaid facts and circumstances and the submission made by learned counsel for the petitioner that the petitioner intends to avail the benefit of Amnesty Scheme under Section 128(A) of the CGST Act, I - 5 - NC: 2025:KHC:17250 WP No. 12828 of 2025 deem it just and appropriate to set aside the impugned orders at Annexure-A and remit the matter back to respondent No.2 for reconsideration afresh, in accordance with law by issuing certain directions. 6. In the result, I pass the following: ORDER i. The petition is allowed. ii. The impugned orders at Annexure-A dated 31.01.2025 passed by respondent No.1 is hereby set aside. iii. The matter is remitted back to respondent No.2 for reconsideration afresh, in accordance with law. iv. The petitioner shall appear before respondent No.2 on 05.05.2025, without awaiting further notice from respondent No.2. v. Respondent No.2 shall pass appropriate orders by treating the proceedings under Section 73 of the CGST Act and pass appropriate orders - 6 - NC: 2025:KHC:17250 WP No. 12828 of 2025 under Section 73(9) of the CGST Act, within one week from 05.05.2025. vi. The petitioner is also entitled to file an application to avail the benefit of Amnesty Scheme and if such an application is filed before respondent No2, respondent No.2 shall grant petitioner the benefit of Amnesty Scheme, as contemplated under Section 128(A) of the CGST Act, in accordance with law. vii. All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the same. Sd/- (S.R.KRISHNA KUMAR) JUDGE MPK CT:bms List No.: 2 Sl No.: 19