- 1 - HC-KAR NC: 2025:KHC:25614 WP No. 10262 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.10262 OF 2025 (T-RES) BETWEEN: M/S. P.G. INDUSTRIES AND MACHENERY, A PROPRIETARY CONCERN, REPRESENTED BY ITS PROPRIETOR, VIJIT S/O PRAFULLA, AGED ABOUT 31 YEARS, NO.750/1, VNR LAYOUT, BOMMASANDRA INDL AREA, BANGALORE-560099 GST: 29AUKPA2934M1ZC. …PETITIONER (BY SRI GANAPATI YADAV BHAT, ADVOCATE) AND: THE ASSISTANTCOMMISSIONER OF COMMERCIAL TAXES, LGSTO-26, DGSTO-04 BMTC BUS DEPOT, 80 FEET ROAD KORAMANGALA, BANGALORE-560095. …RESPONDENT (BY SRI K. HEMAKUMAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH ORDER OF ADJUDICATION UNDER SECTION 73(10) R.W.S 73(9) 50 OF THE KGST ACT AND RULE 142 OF THE KGST RULE, DATED 24.04.2024 BEARING ORDER NO.CTO/LGSTO-26/DRC-07/3Bvs2A/78/2024-25 PASSED BY THE RESPONDENT IS ENCLOSED HEREWITH AND MARKED AS ANNEXURE-A AND ETC. THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:25614 WP No. 10262 of 2025 CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs. i. Issue a writ of Certiorari or direction in the nature of a writ or certiorari quashing Order of adjudication under section 73(10) r.w.s 73(9) 50 of the KGST Act and rule 142 of the KGST rule, dated 24.04.2024 bearing order NO.CTO/LGSTO- 26/DRC-07/3Bvs2A/78/2024-25 passed by the Respondent is enclosed herewith and marked as Annexure-A. ii. Issue a writ of Mandamus or in the nature of a writ or Mandamus directing the respondent to refund the amount of Rs.2,05,666.76/- excess payment of tax. iii. And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.” 2. Learned counsel for the petitioner submits that the lis in the above matter is covered by the Judgment of the Co-ordinate 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 1 WP No.30307/2024 DD 19.11.2024 - 3 - HC-KAR NC: 2025:KHC:25614 WP No. 10262 of 2025 passed without issuing a notice and/or providing an opportunity of hearing to the petitioner. 3. In that view of the matter, I pass the following: ORDER i. A certiorari is issued, the impugned order No.CTO/LGSTO-26/DRC-07/3Bvs2A/78/2024- 25 dated 24.4.2024 at Annexure-A passed by respondent 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 petitioner is directed to appear before respondent on 7.8.2025 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 - 4 - HC-KAR NC: 2025:KHC:25614 WP No. 10262 of 2025 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 SR List No.: 2 Sl No.: 3