- 1 - HC-KAR NC: 2025:KHC:25545 WP No. 19351 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 19351 OF 2025 (T-RES) BETWEEN: M/S. EBISU CONVENTION CENTRE, K NO. 6568 AND 69, CHOKKANAHALLI, JAKKUR POST, YELAHANKA HOBLI, BENGALURU - 560 064. (SOLE PROPRIETORSHIP OF SMT. RAMANJANEYA SHARADAMMA, HOLDING GSTIN: 29AAMPE2376H1ZI) A PROPRIETORSHIP CONCERNED. …PETITIONER (BY SRI. RAGHAVENDRA C.R, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) - 5.9. VTK-2, B-BLOCK, 6TH FLOOR, ROOM NO.601 NEAR NGV, KOARMANAGALA, BANGALORE - 560 047. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (EN-15), SOUTH ZONE, VTK-2, 1ST FLOOR, ROOM NO.101, B-BLOCK, NEAR NATIONAL GRAMS VILLAGE, KORAMANAGALA, BANGALORE - 560 047. …RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO (A) ISSUE A WRIT OF CERTIORARI OR ANY OTHER WRIT OR DIRECTION OR ORDER TO QUASH ORDER-IN-ORIGINAL BEARING NO.DGSTO- 5/DC-5.9/ADJ-238/2024-25 FOR THE PERIOD APR 2020 TO MAR 2021 ISSUED BY THE RESPONDENT NO. 1, IS ENCLOSED AS ANNEXURE A AND ETC., Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:25545 WP No. 19351 of 2025 THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. Petitioner is before this Court seeking for the following reliefs: A) Issue a writ of certiorari or any other writ or direction or order to quash Order-In-Original bearing No.DGSTO-5/DC-5.9/ADJ-238/2024-25 for the period Apr 2020 to Mar 2021 issued by the respondent No.1, is enclosed as Annexure A. B) Issue a writ of certiorari or any other writ or direction or order to quash impugned summary of the order in FORM GSR DRC-07 bearing Reference No.ZD290225097894P for the period Apr 2020 to Mar 2021 issued by the respondent No.1, is enclosed as Annexure A1 for the reasons stated in the grounds C) Issue a writ of certiorari or any other writ or direction or order to quash show cause notice issued in FORM GST DRC-01 bearing no.ADCOM.SZACCT/ENF- 15/Sum No.05/2023-24 under Section 73(5) of the KGST Act, 2017 for the FY 2020 – 21 dated 19.09.2024 issued by the respondent No.2, is enclosed as Annexure B. D) Issue a writ of certiorari or any other writ or direction or order to quash summary of the show cause notice issued in FORM GST DRC-01 bearing no.ADCOM/SZACCT/ENF-15/Sum No.05/2023-24 under Section 73(5) of the KGST Act, 2017 for the FY 2020-21 dated 19.09.2024 issued by the respondent No.2, is enclosed as Annexure B1. 2. What is essentially challenged by the petitioner is the imposition of GST on the quantum of solatium awarded to the petitioner in pursuance of the - 3 - HC-KAR NC: 2025:KHC:25545 WP No. 19351 of 2025 acquisition of the land of the petitioner. This issue is no longer res integra and coordinate Bench of this Court has already considered in (2025) 29 CENTAX 391 (Kar.) has held that GST would not be applicable to the amount awarded to the land users as solatium. 3. In that view of the matter, I pass the following: ORDER i. Writ petition is allowed. ii. Annexures – A, A1, B and B1 are quashed. iii. In view of the aforesaid annexures having quashed, if any coercive steps have been taken by the respondents are directed to reverse the same including any freezing of the bank account of the petitioner. SD/- (SURAJ GOVINDARAJ) JUDGE KAV List No.: 2 Sl No.: 37 CT: BHK