- 1 - HC-KAR NC: 2025:KHC:36160 WP No. 22095 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 22095 OF 2019 (T-RES) BETWEEN: M/S UNIFIELD METALS & MINERALS (P) LTD NO.101, I FLOOR, STEERWEL CHAMBERS, NO.1, KUMARA PARK EAST, RAILWAY PARALLEL ROAD, BENGALURU - 560 001, (REP BY ITS DIRECTOR SHRI R SAMPATH KUMAR) …PETITIONER (BY SMT. NEHA ATUL ALUR, ADVOCATE FOR SRI. ATUL K. ALUR, ADVOCATE) AND: 1. STATE OF KARNATAKA REP BY ITS FINANCE SECRETARY GOVERNMENT OF KARNATAKA, VIDHANA SOUDHA, AMBEDKAR VEEDHI, BENGALURU - 560 001 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-1, I FLOOR, TTMC, BMTC BUILDING, SHANTLHI NAGAR, BENGALURU - 560 027 Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:36160 WP No. 22095 of 2019 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-1,2, VAT DIVISION-1, V FLOOR, BMTC, TTMC BUILDING, YESWANTHPUR, BENGALURU - 560 022 4. THE OFFICIAL LIQUIDATOR HIGH COURT OF KARNATAKA, HIGH COURT BUILDING, AMBEDKAR VEEDHI, BENGALURU - 560 001 …RESPONDENTS (BY SRI. HEMAKUMAR K., AGA) THIS WP IS FILED UNDER ARTICLES 26 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE ORDER PASSED BY THE R-2 AT ANNEXURE-G FOR THE ASSESSMENT YEAR 2009-10 BEARING KVAT APPEAL NO.714 & 715/2014-15 DATED 28.7.2018, UNDER THE KVAT & CST ACT, IN SO FAR AS THE PETITIONER IS CONCERNED AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:36160 WP No. 22095 of 2019 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court, seeking the following prayer: "a) To issue Writ of Certiorari or Writ in the nature of certiorari quashing the order passed by the Respondent-2 at ANNEXURE-G for the assessment year 2009-10 bearing KVAT Appeal No.714 & 715/2014-15 Dated 28/7/2018, under the KVAT & GST Act, in so far as the petitioner is concerned. b) To issue Writ of Mandamus or Writ in the nature of Mandamus directing the Respondent-2 to issue the notice to the official liquidator, before passing any orders for the subsequent periods. c) To issue Writ of Mandamus or Writ in the nature of Mandamus directing the respondent not to pass any further orders until the final order is passed by the Hon'ble High Court. d) To issue Writ of probation or Writ in the nature of probation directing the Respondent-2 not to pass any orders in pursuance of the notice issued by Respondent-2 at Annexure-H & J for the period 2010-11 in so far as the petitioner is concerned. e) To issue any other Writ or directions deemed fit in the facts and circumstances of the case in the interest of justice and equity. 2. Heard Smt. Neha Atul Alur, learned counsel appearing for the petitioner, Sri. Hema Kumar K., learned AGA - 4 - HC-KAR NC: 2025:KHC:36160 WP No. 22095 of 2019 appearing for the respondents and have perused the material on record. 3. Learned counsel appearing for the petitioner submits that the company petition in Company Petition No.256/2018 and connected cases was pending at the time when the subject order was passed by the respondents. The issue concerns the Assessment Year 2009-10 of the VAT regime. 4. Learned counsel contends that the proceedings are drawn ex-parte against the petitioner, which is an admitted fact and would further submit that identical order that is passed by the Co-ordinate Bench in the Company Petition concerning case of L & T Finance be passed in the case at hand, as they are all similarly placed. 5. Learned AGA appearing for the respondents would admit the fact that the proceedings are drawn ex-parte, but seeks a direction that the petitioner should appear before - 5 - HC-KAR NC: 2025:KHC:36160 WP No. 22095 of 2019 the Authorities with all the necessary documents, as the assessment that is in question is of the year 2009-10. 6. Learned counsel appearing for the petitioner would accept the fact that the petitioner would appear on a particular date fixed by this Court with all the necessary documents. 7. In that light, I deem it appropriate to pass the following: ORDER (i) The petition is allowed-in-part. (ii) The order dated 28.07.2018 at Annexure-G is hereby quashed. (iii) The matter is remitted back to the hands of the respondents to consider the issue afresh. (iv) The petitioner shall appear before the respondent authority on 03.10.2025 at 2:30 p.m. with all the necessary documents. - 6 - HC-KAR NC: 2025:KHC:36160 WP No. 22095 of 2019 (v) In the event the petitioner would not appear and furnish necessary documents, the order that is now quashed will get revived. Ordered accordingly. Sd/- (M.NAGAPRASANNA) JUDGE SJK List No.: 1 Sl No.: 36