- 1 - HC-KAR NC: 2025:KHC:52372 WP No. 3938 of 2020 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.3938 OF 2020 (T-RES) BETWEEN: BRITISH ENGINS INDIA PRIVATE LTD HAVING OFFICE AT NO. 6A ATTIBELE INDUSTRIAL AREA, ATTIBELE ANEKAL TALUK BENGALURU RURAL - 562 107. REP BY ITS AUTHORISED SIGNATORY GOVINDARAJU S AGE ABOUT 49 YEARS RESIDING AT NO. 4283 63RD CROSS KUMARASWAMY LAYOUT II STAGE BENGALURU - 560 078. …PETITIONER (BY SRI. G. SHIVADASS, SENIOR COUNSEL APPEARING FOR SRI. HARIPRASAD.M.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. 3. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:52372 WP No. 3938 of 2020 DEPARTMENT OF REVENUE CENTRAL REVENUE BUILDING L P ESTATE ITO NEW DELHI - 110 002. 4. OFFICE OF THE CHIEF COMMISSIONER OF CUSTOMS C R BUILDINGS QUEENS ROAD BANGALORE - 560 001. 5. SENIOR INTELLIGENCE OFFICER O/O THE PR ADDITIONAL DIRECTOR GENERAL NO.112, S P ENCLAVE ADJACENT TO KARNATAKA BANK K H ROAD BENGALURU - 560 027. 6. SUPERINTEND IGST OFFICE OF ADDITIONAL COMMISISONER OF CUSTOMS ICD, WHITEFIELD BANGALORE - 560 066. …RESPONDENTS (BY SMT. JYOTI.M.MARADI, HCGP FOR R-2; SRI. AKASH.B. SHETTY, ADVOCATE FOR R-1, R-3, R-4 TO R-6) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO QUASH THE NOTIFICATION DATED 09.10.2018 VIDE ANNX-E AND NOTIFICATION NO.54/2018-CT DATED 09.10.2018 VIDE ANNX-F ISSUED BY THE R-3. THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR - 3 - HC-KAR NC: 2025:KHC:52372 WP No. 3938 of 2020 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-E and Notification No.54/2018-CT dated 09.10.2018 vide Annexure-F issued by the Respondent No.3 b) To issue order(s), directions, writ(s) in the nature of mandamus allowing the refund of IGST paid by the Petitioner. c) 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 Returns and consider the 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 manual and Rule 89 of the CGST Rules by filing an application in this regard; d) To issue a writ of mandamus directing Respondents to allow the Petitioner to avail the recredit of the excess refund paid back after reducing the amount of refund granted in terms of the aforementioned prayer; - 4 - HC-KAR NC: 2025:KHC:52372 WP No. 3938 of 2020 e) To issues order(s), directions, writ(s) or any other relief as this Hon'ble Court deems it fit and proper in the facts and circumstance 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 to 6 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 - HC-KAR NC: 2025:KHC:52372 WP No. 3938 of 2020 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 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 - 6 - HC-KAR NC: 2025:KHC:52372 WP No. 3938 of 2020 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 Limited Vs. Union of India and others – W.P.No.15251/2020 dated 09.12.2025. (ii) 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