- 1 - HC-KAR NC: 2025:KHC:52372 WP No. 15498 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.15498 OF 2021 (T-RES) BETWEEN: M/S. J J GLASTRONICS PVT. LTD., HAVING OFFICE AT NO.26 B, 18TH KM HOSUR ROAD, ELECTRONIC CITY, BENGALURU – 560 100 REP. BY ITS AUTHORISED SIGNATORY MR.ANUJ JHUNJHUNWALA, AGED 46 YEARS, R/AT NO.25, VARTHUR ROAD, NAGAVARA PALYA, CV RAMAN NAGAR, BANGALORE – 560 093. …PETITIONER (BY SRI. G. SHIVADASS, SENIOR COUNSEL FOR SRI. PRASHANTH S., SRI RISHAB J., SMT. DHANYATHA R., & SRI. PRINCESS PREET, 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. 3. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:52372 WP No. 15498 of 2021 LP ESTATE, ITO NEW DELHI – 110 002. 4. COMMISSIONER OF CUSTOMS OFFICE OF THE CHIEF COMMISSIONER OF CUSTOMS, C.R.BUILDINGS, QUEEN’S ROAD, BANGALORE – 560 001. 5. ADDITIONAL/JOINT COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE, 2ND FLOOR, SOUTH WING, BMTC BUS STAND COMPLEX, SHIVAJI NAGAR, BENGALURU – 560 051. 6. DEPUTY COMMISSIONER OF CUSTOMS OFICE OF THE ADDITIONAL COMMISSIONER OF CUSTOMS, INLAND CONTAINER DEPOT, WHITE FIELD BENGALURU – 560 066. …RESPONDENTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE FOR R1, R3, R4, R5 AND 6; SMT. JYOTI M. MARADI, HCGP FOR R2) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTIFICATION DTD 09.10.2018 VIDE ANNX-F AND NOTIFICATION DTD 09.10.2018 VIDE ANNX-G ISSUED BY THE RESPONDENT NO.3 INSERTING RULE 96(10) AS AGAINST PROVISION OF SECTION 16 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-F and Notification No.54/2018-CT dated 09.10.2018 vide Annexure-G - 3 - HC-KAR NC: 2025:KHC:52372 WP No. 15498 of 2021 issued by the Respondent No.3 inserting Rule 96(10) as against provision of Section 16; b. To issue order(s), directions, writ(s) in the nature of mandamus directing the Respondents to treat Assessee importing capital goods under EOU Scheme at par with Assessee availing benefits under EPCG Scheme; c. To issue order(s), directions, writ(s) in the nature of Certiorari quashing the Show Cause Notice No.36/2021-22 bearing DIN No.202107DSS0000000E4BD dated 26.07.2021, enclosed as Annexure-L, issued by the Respondent No.5 on the ground that the same is bad in law; d. To issue order(s), directions, writ(s) in the nature of Certiorari quashing the Letter C.No.VIII/20/02/2020 ICD IGST/302 dated 28.01.2020 and Letter C.No.VIII/20/02/2020 ICD IGST bearing DIN 20210272MR000000EC51 dated 08.02.2021 issued by the Respondent No.6, annexed at Annexure-H and Annexure-K respectively. e. To issue order(s), directions, writ(s) in the nature of Mandamus directing Respondent No.4 to disburse pending IGST refund amounting to Rs.3,92,41,120/- (Rupees Three Crores Ninety-Two Lakhs Forty-One Thousand One Hundred and Twenty Only); f. To issue order(s), directions, writ(s) in the nature of Mandamus holding that no interest is payable on the - 4 - HC-KAR NC: 2025:KHC:52372 WP No. 15498 of 2021 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 and directing the Respondents to allow amendment of Bill of Entry for this purpose; g. 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 GST Return and consider the exports undertaken by the Petitioner as Zero-rated Supply undertaken under Bond or Letter of Undertaking and in effect allow them to claim the refund of the unutilized Input Tax Credit in terms of Section 16(3)(a) of the IGST Act read with Section 54 of the CGST Act and Rule 89 of the CGST Rules by filing an manual application in this regard; h. To issue order(s), directions, writ(s) reinstating the amounts in the credit ledger by way of TR-6 Challan indicating payment of IGST; i. To issue order(s), directions, writ(s) or any other relief as this Hon’ble Court deems it fit and proper in the facts and circumstances of the case in the interest of justice.” 2. Heard learned Senior Counsel for the petitioner and learned counsel for respondent Nos.1, 3, 4, 5 and 6 and learned HCGP for respondent No.2 and perused the material on record. - 5 - HC-KAR NC: 2025:KHC:52372 WP No. 15498 of 2021 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: "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 - 6 - HC-KAR NC: 2025:KHC:52372 WP No. 15498 of 2021 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. 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 - 7 - HC-KAR NC: 2025:KHC:52372 WP No. 15498 of 2021 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 26.07.2021 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