- 1 - HC-KAR NC: 2025:KHC:52372 WP No. 6565 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.6565 OF 2021 (T-RES) BETWEEN: M/S. KUM INTERNTIONAL HAVING OFFICE AT SY NO.439/2 9TH K M BADANAGUPPE VILLAGE, MYSORE ROAD, CHAMARAJANAGARA – 571 313 REPRESENTED BY ITS AUTHORISED SIGNATORY, MR A SRIGIRI, AGED ABOUT 45 YEARS, R/AT BILIGIRI, B R HILLS ROAD, CHAMARAJANAGARA – 571 313. …PETITIONER (BY SRI. G. SHIVADASS, SENIOR COUNSEL APPEARING FOR SRI. PRASHANTH.S, & SRI. RISHAB.J, SMT. SHRADHA RAJGIRI, & SMT. DHANYATHA.R SRI. PRINCESS PREETH, ADVOCATES) AND: 1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NO.137, NORTH BLOCK, NEW DELHI-110 001. 2. THE STATE OF KARNATAKA THROUGH THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU-560 001. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:52372 WP No. 6565 of 2021 3. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, LP ESTATE ITO, NEW DELHI-110 002. 4. OFFICE OF THE CHIEF COMMISSIONER OF CUSTOMS C R BUILDINGS, QUEENS ROAD, BANGALORE - 560 001. …RESPONDENTS (BY SMT. JYOTI.M.MARADI, HCGP FOR R-2; SRI. AKASH B. SHETTY, ADVOCATE FOR R-1, R-3 & R-4) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO QUASH THE NOTIFICATION DTD.9.10.2018 VIDE ANNEXURE-G AND NOTIFICATION DTD.9.10.2018 VIDE ANNEXURE-H ISSUED BY THE R-3 AND ETC. THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “a. To issue order(s), directions, writ(s) in the nature of Certiorari quashing the Notification No.53/2018-CT dated 09.10.2018 vide Annexure-G and Notification No.54/2018- CT dated 09.10.2018 vide Annexure-H issued by the Respondent No.3. - 3 - HC-KAR NC: 2025:KHC:52372 WP No. 6565 of 2021 b. To issue order(s), directions, writ(s) in the nature of mandamus allowing the pending refund of IGST paid by the Petitioner. c. To issue order(s), directions, writ(s) in the nature of mandamus holding that no interest is payable on the amount of IGST paid to comply with Explanation to Rule 96(10) inserted by Notification No. 16/2020 CT dated 23.03.2020, if paid by the Petitioner; d. In the alternative and without prejudice to prayer (a), to issue a writ of mandamus directing Respondents to allow the Petitioner to amend the Shipping Bills, invoices and the G Returns and consider the exports undertaken by Petitioner as Zero-rated Supply undertaken under Bond Letter of Undertaking and in effect allow them to claim refund of the unutilized Input Tax Credit in terms of Section 16(3)(4) of the GST Act read with Section 54 of the CGST Act and Rule 89 of the CGST Rules by filing an manual application in this regard; e. To issues order(s), directions, writ(s) or any other relief as circumstance of the case in the interest of justice. f. To issue order(s), directions, writ(s) setting aside the Show Cause Notice dated 15.06.2021, enclosed as Annexure-L, issued by the Respondent No. 5 on the ground that the same is bad in law;” - 4 - HC-KAR NC: 2025:KHC:52372 WP No. 6565 of 2021 2. Heard learned Senior Counsel for the petitioner and learned counsel for the respondent Nos.1, 3 and 4 and learned HCGP for respondent No.2 and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner invited my attention to the order of this Court in the case of M/s Hikal Limited Vs. Union of India and others – W.P.No.15251/2020 dated 09.12.2025, in order to contend that the present petition deserves to be allowed and disposed of in terms of the said order. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 5. As rightly contended by the learned counsel for the petitioner the present petition is directly and squarely covered by the decision of a Co-ordinate Bench of this Court in the case of M/s Hikal Limited Vs. Union of India and others – W.P.No.15251/2020 dated 09.12.2025, the operative portion of which reads as under: - 5 - HC-KAR NC: 2025:KHC:52372 WP No. 6565 of 2021 "11. In view of the aforesaid facts and circumstances and striking down of Rule 96(10) of the CGST Act and the judgments of the Kerala High Court and other High Courts including Bombay High Court in the petitioner’s own case coupled with the fact that respondents themselves have omitted Rule 96(10) vide Notification dated 08.10.2024, I am of the considered opinion that the impugned Show Cause Notice and all further proceedings pursuant thereto deserves to be quashed. 12. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned Show Cause Notice at Annexure – R dated 07.10.2020 issued by respondent No.5 and all further proceedings pursuant thereto are hereby quashed. (iii) Respondent authorities are directed to refund IGST amounting to Rs.75,55,123/- along with applicable interest back to the petitioner as expeditiously as possible and at any rate within a period of three months from the date of receipt of a copy of this order.” 6. The aforesaid order is applicable to the facts and circumstances of the instant case and consequently, the present petition also deserves to be disposed of in terms of the judgment of this Court in M/s Hikal Limited’s case supra. - 6 - HC-KAR NC: 2025:KHC:52372 WP No. 6565 of 2021 7. In the result, I pass the following: ORDER (i) The petition is allowed and disposed of in terms of the decision of this Court in the case of M/s Hikal Limited Vs. Union of India and others – W.P.No.15251/2020 dated 09.12.2025. (ii) The impugned Show Cause Notice at Annexure –L dated 15.06.2021 issued by respondent No.5 and all further proceedings pursuant thereto are hereby quashed. (iii) Respondent authorities are directed to refund the amount, if any, payable to the petitioner along with applicable interest back to the petitioner as expeditiously as possible and at any rate within a period of three months from the date of receipt of a copy of this order. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV