- 1 - HC-KAR NC: 2026:KHC:7856 WP No. 3942 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 3942 OF 2026 (T-RES) BETWEEN: SAIBYA HOMES LLP A LIMITED LIABILITY PARTNERSHIP FIRM REPRESENTED BY ITS PARTNER SHRI SHASHAANK SHEKHAR SON OF SHRI MUKESH PRASAD SINGH AGED 38 YEARS, HAVING OFFICE AT NO. 1099/1, HSR LAYOUT, BENGALURU-560102 EMAIL SRIVATSALAW@GMAIL.COM PHONE 91 89714 70774 …PETITIONER (BY SRI. PRADYUMNA HEJIB., ADVOCATE) AND: THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-4.10 DGSTO-4, ROOM NO. 630, TTMC BUILDING 80 FEET ROAD, 6TH BLOCK KORAMANGALA, BENGALURU- 560 095 …RESPONDENT (BY SRI. K.HEMA KUMAR, AGA) Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:7856 WP No. 3942 of 2026 THIS WRIT PETITIION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER WRIT TO QUASH IMPUGNED ADJUDICATION ORDER IN FORM DRC-07 BEARING NO.DCCT (AUDIT)-4.10/GST/DRC-07/T.NO/2025-26 DATED 18.09.2025 PASSED BY THE RESPONDENT ANNEXURE- A., AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER Learned Additional Government Advocate accepts notice for the respondent. 2. The petitioner has called in question the correctness of the order of Adjudication dated 18.09.2025, at Annexure-A. The petitioner has challenged the applicability of GST on transfer of development rights, and has placed reliance on the judgment of the Bombay High Court in the case of Shrinivasa Realcon Pvt.Ltd versus Deputy Commissioner Anti- - 3 - HC-KAR NC: 2026:KHC:7856 WP No. 3942 of 2026 Evasion Branch, CGST & Central Excise, Nagapur, (2025) 29 Centax 298 (Bombay). 3. It is submitted that the Authority has merely refused to record a finding on the observations made in the above referred judgment and its applicability in the present case on the mere ground that, it was passed by a Court outside the jurisdiction. 4. Learned Additional Government Advocate would submit that the authority has referred to the judgment of the Bombay High Court and then passed an order and the appropriate remedy is to file an appeal. 5. Heard learned counsel on both sides. 6. It is noticed that, appeal remedy now is technically not available as the limitation has run out. Perused the order of the Adjudicating Authority. The contention of the petitioner regarding applicability of Goods and Service Tax(GST) on transfer of development rights by placing reliance on the judgment of the Bombay High Court has not been referred to on its merits. Even otherwise, when a judgment on an identical - 4 - HC-KAR NC: 2026:KHC:7856 WP No. 3942 of 2026 issue is placed before the authority as a matter of principle of law the Adjudicating Authority ought to have examined the principle laid down and then decided whether the said principle would be applicable or not. 7. We find that the authority has disengaged with the contention raised by not applying its mind to the principle as has emanated from the judgment of the Bombay High Court as canvassed by the petitioner. 8. Accordingly, on such sole ground, the order at Annexure-A is set aside. The matter is remitted to the Authority to reconsider the issue as well as applicability of the principle laid down by the Bombay High Court in the case of Shrinivasa Realcon Pvt.Ltd supra. 9. Petitioner to pay 10% of the tax demanded. 10. Petitioner to appear before the respondent on 26.02.2026 without further notice. Deposit of 10% of tax to be made within a period of two(2) weeks. - 5 - HC-KAR NC: 2026:KHC:7856 WP No. 3942 of 2026 11. Accordingly, the petition is disposed of. All contentions are kept open. Sd/- (S SUNIL DUTT YADAV) JUDGE HR List No.: 2 Sl No.: 21