- 1 - HC-KAR NC: 2025:KHC:49359 WP No. 13719 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 13719 OF 2025 (T-RES) BETWEEN: 1. XURMO TECHNOLOGIES PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT PLOT NO. 23 AND 24 SILVER TECH PARK EPIP 1ST STAGE KIADB WHITEFIELD BANGALORE - 560 006. REPRESENTED BY ITS DIRECTOR SRI. RAVINDRAN SRINIVASAN …PETITIONER (BY SRI. VENKATESH S ARBATTI, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY PRINCIPAL SECRETARY M.S.BUILDING DR. AMBEDKAR VEEDHI BANGALORE – 560 001. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES Digitally signed by SREEDHARAN BANGALORE SUSHMA LAKSHMI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49359 WP No. 13719 of 2025 L.G.S.T. OFFICE - 36 INDIRANAGAR 100 FEET ROAD BENGALURU – 560 038. …RESPONDENTS (BY SRI. K HEMAKUMAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, OR ORDER OR DIRECTION IN THE NATURE OF A WRIT, THEREBY QUASHING THE ORDER DTD. 29.08.2024 (ANNX-F) PASSED BY R-2 AND ISSUE A WRIT OF MANDAMUS, OR ANY OTHER APPROPRIATE WRIT, OR ORDER OR DIRECTION IN THE NATURE OF A WRIT THEREBY DIRECTING RESPONDENT NO.2 TO CONSIDER THE REPLY/ REPRESENTATION DATED 15.07.2024 (FILED ON 18.07.2024) (ANNEXURE-E) FOR REFUND OF AMOUNT OF Rs.58,680.50 AND ETC., THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR - 3 - HC-KAR NC: 2025:KHC:49359 WP No. 13719 of 2025 ORAL ORDER In this petition, the petitioner seeks the following reliefs:- a. Issue a writ of certiorari, or any other appropriate writ, or order or direction in the nature of a writ, thereby quashing the Order dated 29.08.2024 (Annexure F) passed by Respondent No.2; b. Issue a writ of mandamus, or any other appropriate writ, or order or direction in the nature of a writ, thereby directing Respondent No.2 to consider the Reply / Representation dated 15.07.2024 (filed on 18.07.2024) (Annexure E) for refund of amount of Rs.58,680.50 ( Rupees Fifty Eight Thousand Six Hundred and Eighty point Fifty Paise Only); Issue a writ of certiorari, or any other appropriate writ, or order or direction in the nature of a writ, thereby quashing the Order dated 29.08.2024 (Annexure F) passed by Respondent No.2; c. Award the costs of this Petition; and d. Grant any other appropriate relief as are deemed necessary in the circumstances of the case in the interest of justice and equity. - 4 - HC-KAR NC: 2025:KHC:49359 WP No. 13719 of 2025 2. A perusal of the impugned order will indicate that in pursuance of proceedings initiated by the respondent under Section 73 of the CGST/KGST Act, the petitioner contested the proceedings not only opposing the demand made against it, but also claiming refund from the respondents. By the impugned Order 29.08.2024, the respondent No.2 confirmed the demand made in the show cause notice and also rejected the refund sought for by the petitioner, who is before this Court by way of the present petition. 3. A perusal of the impugned order will indicate that though several contentions have been urged by the petitioner, who had furnished reply and documents, the same were not considered by the respondent No.2 before passing the impugned order confirming the demand as against the petitioner. 4. Under these circumstances, I deem it is appropriate to set aside the impugned order insofar as it relates to confirming the demand made against the petitioner and remit the matter back to the respondent No.2 for reconsideration afresh in accordance with law. - 5 - HC-KAR NC: 2025:KHC:49359 WP No. 13719 of 2025 5. In the result, I proceed to pass the following:- ORDER i) The Writ Petition is allowed. ii) The impugned order dated 29.08.2024 in No.ACCT/LGSTO-36/DRC-07/2024-25 passed by the Assistant Commissioner of Commercial Taxes, Bengaluru / respondent No.2, insofar as it relates to confirming the demand made against the petitioner, is set aside. iii) The matter is remitted back to the respondent No.2 for reconsideration afresh in accordance with law. iv) Insofar as the rejection of the refund request made by the petitioner is concerned, the petitioner is permitted to remit the amount towards IGST with the respondents and thereafter, seek a refund. v) The respondents are directed to grant/sanction refund of the amounts erroneously paid by the petitioner to the respondents, as expeditiously as possible and in accordance with law. - 6 - HC-KAR NC: 2025:KHC:49359 WP No. 13719 of 2025 vi) The petitioner shall appear before the respondent No.2 on 18.12.2025, without awaiting further notice from the respondent No.2. Sd/- (S.R.KRISHNA KUMAR) JUDGE Bss List No.: 2 Sl No.: 70