- 1 - HC-KAR NC: 2025:KHC:32751 RP No. 485 of 2024 C/W RP No. 174 of 2024 RP No. 488 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA REVIEW PETITION NO. 485 OF 2024 C/W REVIEW PETITION NO. 174 OF 2024 REVIEW PETITION NO. 488 OF 2024 IN RP No. 485/2024 BETWEEN: THE MANAGING DIRECTOR KARNATAKA STATE POLICE HOUSING AND INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, NO.59, RICHMOND ROAD (GEN.K.S.THIMMAIAH ROAD) BENGALURU - 560 025. …PETITIONER (BY SRI DAKSHINA MURTHY R., ADVOCATE) AND: 1. M/S. MYCON CONSTRUCTION LIMITED A COMPANY REGISTERED UNDER COMPANIES ACT, 1956 HAVING ITS OFFICE AT INDUSTRY HOUSE NO.45 RACE COURSE ROAD BENGALURU - 560 001. REPRESENTED BY ITS DIRECTOR Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:32751 RP No. 485 of 2024 C/W RP No. 174 of 2024 RP No. 488 of 2024 ANIL KUMAR MALPANI AGED ABOUT 67 YEARS. 2. STATE OF KARNATAKA DEPARTMENT OF FINANCE 2ND FLOOR, VIDHANA SOUDHA DR. AMBEDKAR VEEDHI BENGALURU – 560 001 (REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY) 3. THE CHIEF ENGINEER KARNATAKA HOUSING BOARD 3RD AND 4TH FLOOR CAUVERY BHAVAN BENGALURU - 560 009. 4. THE COMMISSIONER KARNATAKA SLUM DEVELOPMENT BOARD NO.55, ABHAYA COMPLEX RISALDAR STREET, SHESHADRIPURAM BENGALURU - 560 020. 5. THE EXECUTIVE DIRECTOR KARNATAKA RESIDENTIAL EDUCATIONAL INSTITUTIONS SOCIETY (KRIES) 6TH AND 7TH FLOOR, CUNNINGHAM ROAD BENGALURU – 560 052. 6. THE STATE PROJECT DIRECTOR RASHTRIYA MADHYAMIK SHIKSHA ABHIYAN KARNATAKA, SARVA SHIKSHA ABHIYANA SAMITHI – KARNATAKA NEW PUBLIC OFFICES ANNEX NRUPATHUNGA ROAD, K.R. CIRCLE - 3 - HC-KAR NC: 2025:KHC:32751 RP No. 485 of 2024 C/W RP No. 174 of 2024 RP No. 488 of 2024 BENGALURU - 560 001. 7. THE CHIEF ENGINEER KUWS AND DB NO.5 AND 6 JALA BHAVAN, BTM LAYOUT 1ST PHASE, 1ST STAGE BANNERGHATTA MAIN ROAD BENGALURU - 560 029. 8. THE EXECUTIVE ENGINEER KUWS AND DB DIVISION RAMAKRISHNA ASHRAMA ROAD AMARJYOTHI NAGAR TUMKUR - 560 005. 9. THE CHIEF OFFICER TOWN, MUNICIPAL COUNCIL KUNIGAL, TUMKUR DISTRICT - 572 119. 10. THE EXECUTIVE ENGINEER NWKRTC, CE DIVISION CENTRA OFFICE, HUBBALI - 580 009. 11. THE EXECUTIVE ENGINEER KUWS AND DB DIVISION JALAMANDALI COMPOUND SIR. M. VISHWESHWARAYYA ROAD DHARWAD - 580 001. 12. THE EXECUTIVE ENGINEER KBJNL, NRBC, DIVISION NO.6 CHIKKAHONNAKUNI - 584 111 DEVADURGA TALUK, RAICHUR DISTRICT. - 4 - HC-KAR NC: 2025:KHC:32751 RP No. 485 of 2024 C/W RP No. 174 of 2024 RP No. 488 of 2024 13. THE EXECUTIVE ENGINEER KBJNL, JBC DIVISION-2 BHEEMARAYANAGUDI - 585 287 SHAPUR TALUK, YADGIR DISTRICT. …RESPONDENTS (BY MISS MONISHA SEN ADVOCATE FOR SRI NAVEEN G. S., ADVOCATE FOR R1; SRI M.RAJAKUMAR, AGA FOR R2; SRI SHISHIRA AMARNATH, ADVOCATE FOR R3 AND R5; SRI B.L.SANJEEV, ADVOCATE FOR R10; R7, R9, R11, R12 SERVED AND UNREPRESENTED) THIS REVIEW PETITION FILED UNDER SECTION 114 READ WITH ORDER 47 RULE 1 OF CPC 1908, PRAYING TO THE REVIEW THE ORDER DATED 19.2.2024 PASSED IN W.P. NO. 25439/2023 (GM-RES) AND ETC., IN RP NO. 174/2024 BETWEEN: THE CHIEF ENGINEER TRANSMISSION ZONE KARNATAKA POWER TRANSMISSION CORPORATION LIMITED HASSAN - 573 201. ...PETITIONER (BY SRI VIKRAM UNNI RAJAGOPAL, ADVOCATE) AND: 1. M/S. APOORVA CONSTRUCTION CO., A PARTNERSHIP FIRM REGISTERED UNDER SECTION 58(1) OF THE INDIAN PARTNERSHIP ACT, 1932 HAVING ITS OFFICE AT GROUND FLOOR NO. 68786, 3RD MAIN, JAYANAGAR (EAST) - 5 - HC-KAR NC: 2025:KHC:32751 RP No. 485 of 2024 C/W RP No. 174 of 2024 RP No. 488 of 2024 TUMAKURU - 572 102 REPRESENTED BY ITS PARTNER SRI. PALAKSHAIAH. 2. STATE OF KARNATAKA DEPARTMENT OF FINANCE 2ND FLOOR, VIDHANA SOUDHA DR. AMBEDKAR VEEDHI BENGALURU - 560 001 REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY. 3. THE EXECUTIVE DIRECTOR KARNATAKA RESIDENTIAL EDUCATIONAL INSTITUTIONS SOCIETY (KRIES) 6TH AND 7TH FLOOR CUNNINGHAM ROAD BENGALURU - 560 052. 4. THE EXECUTIVE ENGINEER KARNATAKA STATE POLICE HOUSING AND INFRASTRUCTURE DEVELOPMENT CORPORATION NO. 59, RICHMOND ROAD (GEN. K. S. THIMMAIAH ROAD) BENGALURU - 560 025. 5. THE SUPERINTENDENT ENGINEER (TECH) MESCOM, MANGALORE - 575 004. 6. THE EXECUTIVE ENGINEER KSRTC, MYSORE - 570 004. 7. THE EXECUTIVE ENGINEER PUBLIC WORKS DEPARTMENT - 6 - HC-KAR NC: 2025:KHC:32751 RP No. 485 of 2024 C/W RP No. 174 of 2024 RP No. 488 of 2024 CHITRADURGA - 577 501. 8. THE EXECUTIVE ENGINEER KSRTC, TUMKUR - 572 106. ...RESPONDENTS (BY MISS. MONISHA SEN, ADVOCATE FOR SRI NAVEEN G. S., ADVOCATE FOR R1; SRI SHISHIRA AMARNATH, ADVOCATE FOR R3; SRI ANIL KUMAR B., ADVOCATE FOR R5; SRI LAKSHMEESH RAO, ADVOCATE FOR R6; AND R8; R2, R4, AND R7 SERVED AND UNREPRESENTED) THIS REVIEW PETITION FILED UNDER SECTION 114 READ WITH ORDER 47 RULE 1 OF CPC 1908, PRAYING TO REVIEW THE ORDER DATED 19.02.2024 IN W.P. NO.28/2024 (GM-RES) [ANNEXURE-A] AND DISMISS WRIT PETITION BEARING W.P.NO.28/2024 (GM-RES) AS AGAINST THE PETITIONER (ANNEXURE-A). IN RP NO. 488/2024 BETWEEN: THE EXECUTIVE ENGINEER KARNATAKA STATE POLICE HOUSING AND INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED NO.59, RICHMOND ROAD (GEN. K.S. THIMMAIAH ROAD) BENGALURU – 560 025. ...PETITIONER (BY SRI DAKSHINA MURTHY R., ADVOCATE) AND: 1. M/S. APOORVA CONSTRUCTION CO., A PARTNERSHIP FIRM - 7 - HC-KAR NC: 2025:KHC:32751 RP No. 485 of 2024 C/W RP No. 174 of 2024 RP No. 488 of 2024 REGISTERED UNDER SECTION 58(1) OF THE INDIAN PARTNERSHIP ACT, 1932 HAVING ITS OFFICE AT GROUND FLOOR NO. 68786, 3RD MAIN, JAYANAGAR (EAST) TUMAKURU – 572 102 REPRESENTED BY ITS PARTNER SRI. PALAKSHAIAH. 2. STATE OF KARNATAKA DEPARTMENT OF FINANCE 2ND FLOOR, VIDHANA SOUDHA DR. AMBEDKAR VEEDHI BENGALURU – 560 001 REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY. 3. THE EXECUTIVE ENGINEER KARNATAKA RESIDENTIAL EDUCATIONAL INSTITUTIONS SOCIETY (KREIS) 6TH AND 7TH FLOOR, CUNNINGHAM ROAD BENGALURU – 560 052. 4. THE SUPERINTENDENT ENGINEER (TECH) MESCOM, MANGALORE - 575 004. 5. THE CHIEF ENGINEER TRANSMISSION ZONE KPTCL, HASSAN – 573 201. 6. THE EXECUTIVE ENGINEER KSRTC, MYSORE - 570 004. 7. THE EXECUTIVE ENGINEER PUBLIC WORKS DEPARTMENT CHITRADURGA – 577 501. - 8 - HC-KAR NC: 2025:KHC:32751 RP No. 485 of 2024 C/W RP No. 174 of 2024 RP No. 488 of 2024 8. THE EXECUTIVE ENGINEER KSRTC, TUMKUR – 572 106. ...RESPONDENTS (BY MISS MONISHA SEN, ADVOCATE FOR SRI NAVEEN G. S., ADVOCATE FOR R1; SRI M.RAJAKUMAR, AGA FOR R2; SRI SHISHIRA AMARNATH, ADVOCATE FOR R3; SRI VIKRAM UNNI RAJAGOPAL, ADVOCATE FOR R5; SRI LAKSHMEESH RAO, ADVOCATE FOR R6 AND R8; R4 - SERVERD AND UNREPRESENTED) THIS REVIEW PETITION FILED UNDER SECTION 114 READ WITH ORDER 47 RULE 1 OF CPC 1908, PRAYING TO REVIEW THE ORDER DATED 19.2.2024 PASSED IN WP NO. 28/2024 (GM-RES) AND B. DISMISS THE WRIT PETITION NO. 28/2024 (GM-RES). THESE PETITIONS, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER Respondent No.6 in W.P.No.25439/2023, respondent Nos.3 and 5 in W.P.No.28/2024 are before this Court seeking review of the orders passed in the aforesaid writ petitions, which came to be disposed on 19.02.2024. 2. Heard Sri Dakshina Murthy R., learned counsel for petitioner in R.P.Nos.485/2024 and 488/2024, Sri Vikram Unni - 9 - HC-KAR NC: 2025:KHC:32751 RP No. 485 of 2024 C/W RP No. 174 of 2024 RP No. 488 of 2024 Rajagopal, learned counsel for petitioner in R.P.No.174/2024 and respondent No.5 in R.P.No.488/2024, Ms. Monisha Sen, learned counsel for Sri Naveen G.S., learned counsel for respondent No.1 in all petitions, Sri M. Rajakumar, learned AGA for respondent No.2 in R.P.Nos.485/2024 and 488/2024, Sri Shishira Amarnath, learned counsel for respondent Nos.3 and 5 in R.P.No.485/2024, respondent No.3 in R.P.Nos.174/2024 and 488/2024, Sri B.L.Sanjeev, learned counsel for respondent No.10 in R.P.No.485/2024, Sri Lakshmeesh Rao, learned counsel for respondent Nos.6 and 8 in R.P.Nos.174/2024 and 488/2024. 3. These review petitioners are seeking to review the orders passed in the aforesaid writ petitions on a solitary ground that no notice is issued to them and that the issue in the lis stood covered by the judgments rendered by the co- ordinate benches of this Court in W.P.No.9721/2019 and connected matters, disposed on 11.04.2023 and W.P.No.104908/2023, disposed on 29.08.2023. 4. Learned counsel for the review petitioners would submit that they have some submissions to make, - 10 - HC-KAR NC: 2025:KHC:32751 RP No. 485 of 2024 C/W RP No. 174 of 2024 RP No. 488 of 2024 notwithstanding the issue standing answered by the judgments rendered by the co-ordinate benches of this Court in the aforesaid writ petitions. 5. This Court on the say of the petitioners and the learned Additional Government Advocate, on the date of disposal of the writ petitions i.e., 19.02.2024, had followed the judgments rendered by the coordinate benches of this Court and closed the proceedings, which was concerning the refund of GST. The law is declared. It is un-understandable, that how it can be fragmentally differentiated by each of the respondents. Nonetheless, to afford an opportunity to the review petitioners, the review petitions are allowed. 6. The orders impugned, all dated 19.02.2024, passed in the aforesaid writ petitions, stand recalled. Office to list W.P.Nos.25439/2023 and 28/2024 on 02.09.2025. It is made clear that no further adjournment on the said date would be granted. - 11 - HC-KAR NC: 2025:KHC:32751 RP No. 485 of 2024 C/W RP No. 174 of 2024 RP No. 488 of 2024 Miss. Monisha Sen, learned counsel for respondent in the respective petitions is directed to place on record the contracts that are necessary for the perusal of this Court at the time of disposal of the writ petitions. Learned counsel for writ petitioners are directed to serve complete sets of writ petitions papers upon the review petitioners, forthwith. Ordered accordingly. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 2 Sl No.: 5 CT:SS