- 1 - NC: 2025:KHC:14084 WP No. 21018 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 21018 OF 2024 (T-RES) BETWEEN: M/S SHREYASH RETAIL PRIVATE LIMITED KHYKHA ALCOVE, NO. 10, 1A MAIN, S.T. BED LAYOUT, IV BLOCK, KORAMANGALA, BENGALURU URBAN - 560034 COMPANY REGISTERED UNDER COMPANIES ACT OF 1956 REPRESENTED BY AUTHORISED SIGNATORY, MR.MD SHAHID PARWEZ S/O MD FAROOQUE, AGED ABOUT 42 YEARS, R/A PLOT NO. 20, 1ST FLOOR, SUITE NO.1, OKHLA INDUSTRIAL AREA, PHASE-3, NEW DELHI 110 020. …PETITIONER (BY SMT. DISHA GURSAHANEY FOR SRI. P.B. HARISH, ADVOCATE) AND: 1. JOINT COMMISSIONER (APPEALS-4) MTC BUILDING, SHANTHI NAGAR, BENGALURU 560 027. 2. COMMERCIAL TAX OFFICER (AUDIT)-4.3, DIVISIONAL GOODS AND SERVICE TAX OFFICE (DGSTO)-4, 5TH FLOOR, TTMC BUILDING, KORAMANGALA, BENGALURU – 560 095. 3. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LVO-015, RAJENDRA NAGAR, KORAMANGALA, BENGALURU 560 047. …RESPONDENTS (BY SMT. JYOTHI.M.MARADI, HCGP) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:14084 WP No. 21018 of 2024 THIS W.P IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER VAT AP 05/23-24 (AY 2017-18) CAS ORDER NO. 329440673 APP DTD 22ND MAY 2024 PASSED BY THE R-1 (ANNX-A) AND AS ILLEGAL ARBITRARY AND WITHOUT JURISDICTION. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs: “i) To issue a Writ of Certiorari or any other appropriate writ or direction quashing Order VAT.AP.05/23-24 (A.Y. 2017-18) CAS Order No.329440673 APP dated 22nd May 2024 passed by the 1st respondent (Annexure-A) and as illegal, arbitrary and without jurisdiction. ii) To award Costs of and incidental to this application be paid by the Respondents; iii) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon’ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice.” 2. After arguing the matter for sometime, learned counsel for the petitioner submits that the petition may be disposed of reserving liberty in favour of the petitioner to file statutory appeal - 3 - NC: 2025:KHC:14084 WP No. 21018 of 2024 before the Karnataka Appellate Tribunal, which may be directed to dispose of in accordance with law. 3. The aforesaid submission is placed on record. 4. In view of the aforesaid submission, petition is disposed of reserving liberty in favour of the petitioner to file appropriate statutory appeal before the Karnataka Appellate Tribunal, Bengaluru. If such an appeal is filed within a period of four weeks from today, the petitioner would be entitled to the benefit of Section 14 of the Limitation Act. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 1 Sl No.: 47