- 1 - NC: 2025:KHC:11668 WP No. 35470 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 35470 OF 2024 (T-RES) BETWEEN: M/S. GODREJ & BOYCE MANUFACTURING CO. LTD., A COMPANY INCORPORATED UNDER COMPANIES ACT, 1913, HAVING OFFICE AT NO.28, 1ST MAIN, CRESCENT ROAD, HIGH GROUNDS, BENGALURU - 560 001. REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR. ABHINAV GUPTA, BRANCH ACCOUNTANT, AGED ABOUT 35 YEARS. …PETITIONER (BY SRI. RAJU H Y., ADVOCATE) AND: 1. THE STATE OF KARNATAKA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE, VIDHANA SOUDHA, AMBEDKAR VEEDI, BENGALURU - 560 001. 2. THE COMMISSIONER OF COMMERCIAL TAXES, Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:11668 WP No. 35470 of 2024 VANIJYA THERIGE KARYALAYA, KALIDASA MARG, GANDHI NAGAR, BENGALURU - 56009. 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMIN), DIVISION GST OFFICE-1, TTMC-BMTC BUILDING, YESHWANTHPUR, BENGALURU - 56022. 4. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT)-1.2, DIVISION GST OFFICE-1, 3RD FLOOR, TTMC-BMTC BUILDING, YESHWANTHPUR, BENGALURU - 56022. 5. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-20, DIVISION GST OFFICE-1, NO.19/3, 2ND FLOOR, CUNNINGHAM ROAD, BENGALURU - 560 052. …RESPONDENTS (BY SMT.JYOTHI M MARADI, HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ENDORSEMENT NO.ACCT(AUDIT)-1.2/DGSTO- 1/II/84/2024-25 DATED 15.11.2024 ISSUED BY THE R-4 (ANNEXURE - A); DIRECT THE R-4 AND 5 TO SANCTION REFUND OF UNUTILIZED VAT TDS AN AMOUNT OF RS. 1,39,49,706/- (RUPEES ONE CRORE THIRTY NINE LAKHS FORTY NINE THOUSAND SEVEN HUNDRED SIX ONLY). THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - NC: 2025:KHC:11668 WP No. 35470 of 2024 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER Learned counsel for the petitioner has filed a memo seeking to withdraw the petition, which reads as follows: "MEMO FOR WITHDRAWAL The Petitioner respectfully submits that in respect of the works contract executed to the Government/Government Authorities during the VAT regime, the Petitioner has received the VAT Deduction Certificate issued in FORM- VAT-156 for an amount of Rs.1,39,49,706/-. Since the Petitioner couldn't able to utilize the said FORM-VAT-156 to discharge his VAT liability for "any tax period" in terms of section 9A(10) of KVAT Act, 2003, the Petitioner vide letter dated 11.09.2024 requested the 4th Respondent to consider the said FORM-VAT-156 for an amount of Rs.1,39,49,706/- as "excess payment" of tax for the period April-2017 to June-2017 and to rectify the order passed for the period April-2017 to June-2017 and to issue FORM-VAT-185 for the said excess payment of VAT of Rs.1,39,49,706/-. It is submitted that Petitioner has already availed the Karasamadhan Scheme benefit for the said assessment period April, 2017 to June, 2017, the 4th Respondent vide Endorsement No. ACCT (Audit)-1.2/DGSTO- 1/1.184/2024-25 dated 15.11.2024 rejected the said request of rectification. Being aggrieved by the said endorsement, the Petitioner is before this Hon'ble Court. - 4 - NC: 2025:KHC:11668 WP No. 35470 of 2024 The Petitioner submits that since under the Karasamadhan Scheme there is a restriction to rectify the assessment order passed for the period April-2017 to June-2017, the Petitioner desires to opt for other alternative remedy to claim the refund of said unutilized VAT TDS of Rs.1,39,49,706/-. It is therefore, Petitioner prays that this Hon'ble Court may please to permit the petitioner to withdraw the present writ petition by reserving the right of the Petitioner to claim the refund of said unutilized VAT TDS of Rs.1,39,49,706/- with the appropriate authority, in the interest of justice." 2. In terms of above memo, writ petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE SMJ List No.: 1 Sl No.: 16