- 1 - HC-KAR NC: 2025:KHC:23780 WP No. 16313 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 16313 OF 2025 (T-RES) BETWEEN: M/S VSM ENTERPRISES NO. 82, KTR COMPLEX, 175, HOSUR MAIN ROAD, MADIWALA, BENGALURU - 560 068, REPRESENTED BY ONE OF ITS PARTNERS SRI. RAMESH KUMAR, RESIDING AT NO. 85/1, 19TH MAIN, 15TH CROSS, VANGALAHALLI, HSR, 1ST SECTOR, BENGALURU (UNDER REGISTERED INDIAN PARTNERSHIP ACT,1882) …PETITIONER (BY SRI. GOWRISHANKAR PRASAD H R.,ADVOCATE) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA TERIGE KARYALAYA, GANDHINAGAR, BENGALURU - 560 009. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-16, DGSTO-4, BMTC BUILDING, KORAMANGALA, BENGALURU - 560 047. 3. THE STATE OF KARNATAKA REPRESENTED THROUGH ITS FINANCE SECRETARY Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:23780 WP No. 16313 of 2025 VIDHANA SOUDHA BENGALURU – 560 001. …RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI, MANDAMUS OR ANY OTHER WRIT OR DIRECTION IN THE NATURE OF A WRIT QUASHING THE IMPUGNED ORDER BEARING NO. ACCT/LGSTO-16/3BVSR1/2017-18/31/2023-24 AND CONSEQUENTIAL SUMMARY ORDER IN FORM GST DRC-07 BEARING REFERENCE NO. ZD291223095117A, BOTH DTD. 29- 12-2023 (ANNEXURE –A AND B ) PASSED BY THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-16, DGSTO- 4, BENGALURU ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. Learned AGA accepts notice for respondents. 2. The petitioner is before this Court seeking for the following reliefs: a) “To issue a WRIT of CERTIORARI, MANDAMUS or any other writ or direction in the nature of a writ quashing the impugned Order bearing No.ACCT/LGSTO-16/3BvsR1/2017-18/31/2023- 24 and consequential summary order in Form GST DRC -07 bearing reference No. ZD291223095117A, both dtd. 29-12-2023 (ANNEXURES - 'A', & 'B) passed by the Assistant Commissioner of Commercial Taxes, LGSTO-16, DGSTO-4, Bengaluru, and b) To pass any such other Writ, Order or Direction as this Hon'ble court might deem fit to be issued - 3 - HC-KAR NC: 2025:KHC:23780 WP No. 16313 of 2025 in the fact and circumstances of the case in the interest of justice and equity.” 3. Learned counsel for the petitioner submits that the lis in the above matter is covered by the Judgment of the Coordinate Bench of this Court passed in M/s Eternity Projects -v- The Deputy Commissioner of Commercial taxes (Audit)-3.2 and others1 and submits that the impugned order has been passed without issuing a notice and or providing an opportunity of hearing to the petitioner. 4. In that view of the matter, I pass the following: ORDER i. The impugned order No.ACCT/LGSTO- 16/3BvsR1/2017-18/31/2023-24 dated 29.12.2023 at Annexure-A passed by respondent No.2 is set aside. ii. The GST registration of the petitioner shall stand restored. iii. The matter is relegated to the status of show cause notice issued to the petitioner and the 1 WP No.30307/2024 DD 19.11.2024 - 4 - HC-KAR NC: 2025:KHC:23780 WP No. 16313 of 2025 petitioner is directed to appear before respondent No.2 on 28.07.2025 at 2.30 p.m. without further notice. iv. Petitioner shall pay a cost of Rs.25,000/- (Rupees Twenty give thousand only) to the Karnataka State Legal Services Authority, within a period of two weeks from today. v. With the above observations, the petition stands disposed. SD/- (SURAJ GOVINDARAJ) JUDGE KTY List No.: 1 Sl No.: 38