- 1 - HC-KAR CNR: KAHC010485962023 NC: 2026:KHC:36481-DB WP No. 20862 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JULY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE DR. JUSTICE K.MANMADHA RAO WRIT PETITION NO. 20862 OF 2023 (T-RES) BETWEEN: BANGALORE WATER SUPPLY AND SEWERAGE BOARD 1ST FLOOR, CAUVERY BHAVAN, K G ROAD, BENGALURU-560009, REP. BY ITS AUTHORISED SIGNATORY SMT. VEENA R. …PETITIONER (BY MS. VEENA J KAMATH, ADV. FOR SRI. GOVINDRAYA KAMATH K., ADV.) AND: 1. KARNATAKA APPELLATE AUTHORITY FOR ADVANCE RULING 6TH FLOOR, VANIJYA THERIGE KARYALAYA, KALIDASA ROAD, GANDHINAGAR, BENGALURU – 560009. 2. THE AUTHORITY FOR ADVANCE RULINGS IN KARNATAKA GOODS AND SERVICES TAX VANIJYA THERIGE KARYALAYA, KALIDASA ROAD, GANDHINAGAR, BENGALURU – 560009. 3. THE INDIAN HUME PIPE COMPANY LTD., 58/1, BELLARY ROAD, VENKATALA VILLAGE, YELAHANKA, BENGALURU-560064 REPRESENTED BY ITS DIRECTOR. Digitally signed by NANJUNDACHARI Location: High Court of Karnataka - 2 - HC-KAR CNR: KAHC010485962023 NC: 2026:KHC:36481-DB WP No. 20862 of 2023 4. M/S SUEZ INDIA PVT LTD CSI COMPOUND 2ND FLOOR, MISSION ROAD, BENGALURU 560027 REPRESENTED BY ITS DIRECTOR. …RESPONDENTS (BY SMT. JYOTI M MARADI, HCGP FOR R1 SRI R KIRAN, ADV. FOR R3 SRI TUSHAR SHARMA, ADV. FOR SRI RAVI RAGHAVAN, ADV. FOR R4) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ORDER DATED 07.02.2023 BEARING ORDER NO. KAR/AAAR/01/2023 ISSUED BY THE 1ST RESPONDENT AT ANNEXURE-A, ORDER DATED 12.08.2022 BEARING ADVANCE RULING NO. KAR ADRG 23/2022 PASSED BY THE 2ND RESPONDENT AS PER ANNEXURE-A1 AND ORDER DATED 17.02.2023 BEARING ADVANCE RULING NO.KAR ADRG 08/2023 PASSED BY THE 2ND RESPONDENT AS PER ANNEXURE-A2 BY ISSUING A WRIT OF CERTIORARI OR ANY OTHER ORDER IN THE NATURE OF A WRIT OF CERTIORARI AND DECLARE THAT THE PETITIONER IS A LOCAL AUTHORITY IN TERMS OF NOTIFICATION NO.20/2017 CENTRAL TAX (RATE) DATED 22.08.2017 AND NOTIFICATION NO.11/2017 CT (RATE) 11/2017 DATED 28.06.2017 AT ANNEXURE-B1 AND RESPECTIVELY BY ISSUING A WRIT OF MANDAMUS OR ANY OTHER ORDER IN THE NATURE OF A WRIT OF MANDAMUS. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE DR. JUSTICE K.MANMADHA RAO ORAL ORDER (PER: HON'BLE MR. JUSTICE S.G.PANDIT) The petitioner is before this Court under Article 226 of the Constitution of India questioning the order of Advance Ruling Authority dated 12.08.2022 in Advance - 3 - HC-KAR CNR: KAHC010485962023 NC: 2026:KHC:36481-DB WP No. 20862 of 2023 Ruling No.KAR ADRG 23/2022 as well as order dated 07.02.2023 in No.KAR/AAAR/01/2023 of the Karnataka Appellate Authority for Advance Ruling. 2. Heard learned counsel Ms.Veena J. Kamath for Sri.Govindraya Kamath.K., learned counsel for petitioner through video conference, learned High Court Government Pleader Smt.Jyoti M. Maradi for respondent Nos.1 and 2, learned counsel Sri.R.Kiran for respondent No.3 and learned counsel Sri.Tushar Sharma for Sri.Ravi Raghavan, learned counsel for respondent No.4. Perused the entire writ petition papers. 3. Admittedly, the petitioner herein is not a party to the order of Advance Ruling or to the Appellate order. The petitioner is a third party. 4. This Court in W.P.No.192/2022 dated 07.07.2026 has held that the third party has no locus standi to challenge the order passed by the Advance - 4 - HC-KAR CNR: KAHC010485962023 NC: 2026:KHC:36481-DB WP No. 20862 of 2023 Ruling Authority or the Appellate Authority for Advance Ruling, holding that the decision is in personam and binds only the parties to the Advance Ruling proceedings. 5. By respectfully following the decision dated 07.07.2022 in W.P.No.192/2022, the present writ petition stands dismissed. 6. All contentions are left open. Sd/- (S.G.PANDIT) JUDGE Sd/- (DR.K.MANMADHA RAO) JUDGE NC CT:bms: List No.: 1 Sl No.: 29