- 1 - HC-KAR NC: 2025:KHC:52372 WP No. 23839 of 2023 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.23839 OF 2023 (T-RES) BETWEEN: M/S ABB GLOBAL INDUSTRIES AND SERVICES PRIVATE LIMITED HAVING OFFICE AT: PLOT NO.33-34-36, BRIGADE SOUTHFIELD, DODDANEKUNDI II PHASE, INDUSTRIAL AREA HOODI VILLAGE, KRISHNARAJAPURAM HOBLI, BENGALURU 560 048. COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 REPRESENTED BY MR. PRANESH T N DIRECTOR, TAXATION, PLOT NO.4A, 5 AND 6 2nd PHASE, PEENYA INDUSTRIAL AREA BENGALURU - 560 058. …PETITIONER (BY SRI. G. SHIVADASS, SENIOR COUNSEL APPEARING FOR SRI. PRASHANTH SABARISH SHIVADASS, & SRI. RISHAB.J, & SRI. 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. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:52372 WP No. 23839 of 2023 3. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL REVENUE BUILDINGS, L P ESTATE , ITO, NEW DELHI - 110 002. REPRESENTED BY UNDER SECRETARY. 4. COMMISSIONER OF CENTRAL TAX (APPEALS ) GST COMMISSIONERATE , BENGALURU APPEALS -1 4th FLOOR, TRAFFIC AND TRANSIT MANAGEMENT CENTRE BMTC BUS STAND, HAL AIRPORT ROAD, DOMMALURU , BENGALURU – 560 071. …RESPONDENTS (BY SMT. JYOTI M.MARADI, HCGP FOR R-2; SRI. JEEVAN.J.NEERALGI, ADVOCATE FOR R-1, R-3 & R-4) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO QUASH THE NOTIFICATION NO. 53/2018-CT DATED 09/10/2018 ENCLOSED AS ANNEXURE-G AND NOTIFICATION NO.54/2018-CT DATED 09/10/2018, ENCLOSED AS ANNEXURE-H ISSUED BY THE R3 INSERTING RULE 96(10) AS AGAINST PROVISION OF SECTION 16 AND ETC. THIS PETITION, COMING ON FOR FINAL 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. To issue order(s), directions, writ(s) in the nature of Certiorari quashing the Notification No.53/2018-CT dated 09.10.2018, enclosed as Annexure-G and Notification No.54/2018-CT dated 09.10.2018, enclosed as Annexure-H issued by the Respondent No. 3 inserting Rule 96(10) as against provision of Section 16; - 3 - HC-KAR NC: 2025:KHC:52372 WP No. 23839 of 2023 b. To issue order(s), directions, writ(s) in the nature of mandamus directing the Respondents to allow the refund of IGST paid by the Petitioner; c. To issue order(s), directions, writ(s) in the nature of Certiorari quashing the Order-in-Appeal No. 485/ADC- AI/GST/2023 dated: 28.08.2023, enclosed as Annexure-A, issued by the Respondent No.4 on the ground that the same is bad in law; d. To issues order(s), directions, writ(s) directing the Respondent No.4 to refund of integrated tax of Rs.29,57,43,039/- claimed under the category of ‘ Export of Services with payment of Tax; e. To issue order(s), directions, writ(s) in the nature of Mandamus holding that no interest is payable on the amount of IGST paid to comply with Explanation to Rule 96(10), f. 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 exports 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 and Rule 89 of the CGST Rules by filing an manual application in this regard; - 4 - HC-KAR NC: 2025:KHC:52372 WP No. 23839 of 2023 g. 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 and 4 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. As rightly contended by the learned counsel for the petitioner the present petition is directly and squarely covered by - 5 - HC-KAR NC: 2025:KHC:52372 WP No. 23839 of 2023 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 and at any rate within a period of three months from the date of receipt of a copy of this order.” - 6 - HC-KAR NC: 2025:KHC:52372 WP No. 23839 of 2023 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) The impugned Order-in-Appeal at Annexure – A dated 28.08.2023 issued by respondent No.4 and all further proceedings pursuant thereto are hereby quashed. (iii) Respondent authorities are directed to refund IGST amounting to Rs.29,57,43,039/- 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