- 1 - HC-KAR NC: 2025:KHC:44208 WP No. 28545 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 28545 OF 2025 (T-RES) BETWEEN: M/S UNIVERCELL TELECOMMUNICATIONS (INDIA) PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE COMPANIES ACT, NO.1 AND 2, 3RD MAIN, GROUND FLOOR, SHESHADRIPURAM, BANGALORE – 560 020 REPRESENTED BY ITS DIRECTOR SRI G.S. RAMAMURTHY …PETITIONER (BY SRI. VENKATESH S. ARBATTI, ADVOCATE) AND: 1. THE STATE OF KARNATAKA BY ITS JOINT COMMISSIONER OF COMMERCIAL TAXES, APPEALS - 1, 2ND FLOOR, TTMC, 'B' BLOCK, BMTC BUILDING, SHANTHINAGAR, BENGALURU – 560 027 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT) -1.5, DGSTO-1, 5TH FLOOR, BMTC BUILDING, YESHWANTHPUR, BENGALURU – 560 022 …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ENDORSEMENT DATED 09.07.2025 BEARING NO. ACCT (A)- 1.5/T.2025-26 (ANNEXURE-A) PASSED BY THE RESPONDENT NO.2 AND ETC., Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:44208 WP No. 28545 of 2025 THIS PETITION, COMING ON FOR PRELIMINARY 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 for 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 endorsement dated 09.07.2025 bearing No.ACCT(A)-1.5/T.2025-26 (Annexure-‘A’) passed by the Respondent No.2; b. Issue a writ of certiorari, or any other appropriate writ, or order or direction in the nature of a writ, thereby quashing the Notice under Section 41(2) read with section 38, 39(1) and section 69 of the KVAT Act, 2003 bearing No. ACCT(A)-1.5/T No.130/2025-26 (Annexure-‘B’) passed by the 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.” 2. Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record. 3. Learned counsel for the petitioner submits that during the pendency of the present petition, which is preferred on - 3 - HC-KAR NC: 2025:KHC:44208 WP No. 28545 of 2025 15.09.2025, respondent No.2 has passed an order dated 18.09.2025 confirming the endorsement and notice dated 09.07.2025 and 25.07.2025 at Annexures-A and B respectively, against the petitioner. It is submitted that since the aforesaid order dated 18.09.2025 was passed during the pendency of the present petition, the same may be set aside and the petition be disposed of by reserving liberty in favour of the petitioner to submit a reply to the endorsement dated 09.07.2025 and notice at Annexure-B dated 25.07.2025 and by directing respondent No.2 to consider the claim of the petitioner and proceed further, in accordance with law. 4. In view of the aforesaid facts and circumstances and the submissions made on behalf of the petitioner and the undisputed fact that the present petition was filed on 15.09.2025, subsequent to which respondent No.2 has passed an order dated 18.09.2025 during the pendency of the present petition, without expressing any opinion on the merits/demerits of the rival contentions, I deem it just and appropriate to dispose of this petition reserving liberty in favour of the petitioner to submit replies/responses, pleadings, documents etc., to the endorsement dated 09.07.2025 and notice at Annexure-B dated 25.07.2025 and - 4 - HC-KAR NC: 2025:KHC:44208 WP No. 28545 of 2025 by directing respondent No.2 to consider the same and provide sufficient and reasonable opportunity to the petitioner and hear him and proceed further, in accordance with law. 5. Subject to the aforesaid observations, directions and liberty reserved in favour of the petitioner, the petition stands disposed of. To enable respondent No.2 to comply with this order, the petitioner shall appear before respondent No.2 on 01.12.2025 without awaiting further notice, failing which the present order shall automatically stand recalled without further order or reference to the Bench. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 8