- 1 - HC-KAR NC: 2025:KHC:46509 WP No. 7823 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 7823 OF 2022 (T-RES) BETWEEN: M/S ARUNA BUILDERS HAVING OFFICE AT NO.957/17 ”NAVAKHOTI”, 5TH FLOOR, 41ST CROSS, OPP. ESI HOSPITAL, 3RD BLOCK, RAJAJINAGAR BANGALORE – 560 010 REPRESENTED HEREIN BY ITS PROPRIETOR, MR THIMMEAI GOWDA …PETITIONER (BY SRI. SANDEEP HUILGOL, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF CENTRAL TAXES WEST DIVISION, E RANGE, BANASHANKARI BENGALURU – 560 070 2. PRINCIPAL COMMISSIONER OF CENTRAL TAXES BENGALURU WEST COMMISSIONERATE, 1ST FLOOR, TTMC/BMTC BUS STAND COMPLEX, BANASHANKARI, BENGALURU – 560 070 …RESPONDENTS (BY SRI. UNNIKRISHNAN M., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THE 1ST RESPONDENT TO CONSIDER AND ALLOW THE REPRESENTATION DATED 08.12.2021 MADE BY THE PETITIONER (ANNEXURE-A) FOR GRANT OF REFUND OF THE EXCESS AMOUNT OF SERVICE TAX AND OTHER STATUTORY LEVIES PAID BY IT AND TO CONSEQUENTLY FORTH WITH GRANT REFUND OF RS.52,54,723/- ALONG WITH APPLICABLE INTEREST THEREON FROM THE Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:46509 WP No. 7823 of 2022 RESPECTIVE DATES ON WHICH THIS AGGREGATE AMOUNT WAS PAID BY THE PETITIONER TIL THE DATES ON WHICH THE REFUND IS PAID TO THE PETITIONER. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: “(i) Directing the 1st Respondent to consider and allow the representation dated 08.12.2021 made by the petitioner (Annexure-A) for grant of refund of the excess amount of service tax and other statutory levies paid by it and to consequently forthwith grant of refund of the excess amount of service tax and other statutory levies paid by it and to consequently forthwith grant refund of Rs.52,54,723/- along with applicable interest thereon from the respective dates on which this aggregate amount was paid by the Petitioner till the dates(s) on which the refund is paid to the Petitioner; and (ii) Pass such other or further orders as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case, in the interests of justice and equity.” 2. After arguing the matter for sometime, learned counsel for the petitioner submits that the petition may be disposed of reserving liberty in favour of the petitioner to file an appropriate - 3 - HC-KAR NC: 2025:KHC:46509 WP No. 7823 of 2022 refund application in the prescribed format, which may be directed to be considered by the respondent and to take appropriate decision and pass appropriate orders, in accordance with law. It is submitted that the refund application to be filed by the petitioner may be considered by the respondent on merits, without reference to any period of limitation, since the petitioner has already submitted a representation dated 18.12.2021, which was well within the period of limitation. 3. The said submission is placed on record. 4. Per contra, learned counsel for the respondents submits that if refund application is filed within a period of four weeks from the date of receipt of a copy of this order, the concerned respondents shall consider the same without reference to the period of limitation having regard to the fact that the petitioner has already filed a representation as long back as on 08.12.2021, within the period of limitation. 5. In view of the aforesaid facts and circumstances and the joint submission made by both sides, I deem it just and appropriate to dispose of the petition by reserving liberty in favour of the petitioner to file a refund application, which shall be - 4 - HC-KAR NC: 2025:KHC:46509 WP No. 7823 of 2022 considered by the concerned respondent, in accordance with law. If such an application is filed within a period of four weeks from the date of receipt of a copy of this order, the concerned respondent shall consider the same along with the representation dated 08.12.2021 without reference to period of limitation and take appropriate decision / pass appropriate orders within six weeks from the date of submission of such refund application. 6. Subject to the aforesaid observations and directions, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 20