- 1 - HC-KAR CNR: KAHC010530272026 NC: 2026:KHC:41822 WP No. 24245 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 24245 OF 2026 (T-RES) BETWEEN: M/S SEW BELLARY HIGHWAYS LIMITED A COMPANY REGISTERED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956, HAVING ITS REGISTERED OFFICE AT 6-3-871, 'SNEHALATA', GREENLANDS ROAD, BEGUMPET, HYDERABAD-500016, TELANGANA STATE, REPRESENTED BY ITS GENERAL MANAGER (FINANCE AND ACCOUNTS), MR.ANANTHANARAYANAN P. V. …PETITIONER (BY SRI. VIKRAM UNNI RAJAGOPAL, ADVOCATE) AND: 1. UNION OF INDIA DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110011, Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010530272026 NC: 2026:KHC:41822 WP No. 24245 of 2026 THROUGH ITS SECRETARY. 2. STATE OF KARNATAKA FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU- 560001, THROUGH ITS SECRETARY. 3. KARNATAKA ROAD DEVELOPMENT CORPORATION LIMITED, SAMPARKA SOUDHA, BUILDING 8, B.E.P. PREMISES (OPPOSITE ORION MALL), DR. RAJKUMAR ROAD, RAJAJINAGAR, BENGALURU-560010, THROUGH ITS MANAGING DIRECTOR. 4. THE COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA) VANIJYA THERIGE KARYALAYA, KALIDASA ROAD, GANDHINAGAR, BENGALURU 560009. 5. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LOCAL GOODS AND SERVICE TAX OFFICE-490, 2ND STAGE, 6TH CROSS RAGHAVENDRA COLONY, ANANTHAPUR ROAD, BELLARY-583101, KARNATAKA. …RESPONDENTS THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO - 3 - HC-KAR CNR: KAHC010530272026 NC: 2026:KHC:41822 WP No. 24245 of 2026 DECLARE THAT RESPONDENT NO.3 IS LIABLE TO PAY GST AMOUNT TO THE PETITIONER ON THE INVOICES RAISED ON ANNUITY BASIS WITH EFFECT FROM 01.01.2023 IN RELATION TO CONCESSION AGREEMENT DATED 16.08.2010 (ANNEXURE-B) B) DIRECT THE RESPONDENT NO.3 TO PAY A SUM RS.15,87,60,000/- (RUPEES FIFTEEN CRORES EIGHTY SEVEN LAKHS SIXTY THOUSAND ONLY) TO THE PETITIONER TOWARDS GST IN RESPECT OF 20TH TO 26TH ANNUITY INVOICES IN TERMS OF THE REPRESENTATIONS DATED 12.06.2026 (ANNEXURE-U) AND 29.06.2026 (ANNEXURE-V), ALONG WITH INTEREST AND PENALTY LEVIED/MAY BE LEVIED BY GST AUTHORITIES C) QUASH NOTICE BEARING NO.ACCT/LGSTO- 490/BLI/ASMT-10/2025-26/1282 DATED 11.06.2026 FOR THE FINANCIAL YEAR 2023-24 (ANNEXURE-S), NOTICE BEARING NO.ACCT/LGSTO-490/BLI/ASMT- 10/2025-26/1281 DATED 11.06.2026 FOR THE FINANCIAL YEAR 2024-25 (ANNEXURE-S1), NOTICE BEARING NO.ACCT/LGSTO-490/BLI/ASMT-10/2025- 26/1280 DATED 11.06.2026 FOR THE FINANCIAL YEAR 2025-26 (ANNEXURE-S2), AND NOTICE BEARING NO.ACCT/LGSTO- 490/BLI/ASMT-10/2025-26/1279 DATED 11.06.2026 FOR THE FINANCIAL YEAR 2026-27 (ANNEXURE-S3) ISSUED BY RESPONDENT NO.5 D) AWARD COSTS OF THE PROCEEDINGS. - 4 - HC-KAR CNR: KAHC010530272026 NC: 2026:KHC:41822 WP No. 24245 of 2026 THIS PETITION, COMING ON FOR ORDER, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER Mr. Vikram Unni Rajagopal, the learned counsel for the petitioner, has filed a memo which reads as under. "The petitioner craves leave of this Hon'ble Court to withdraw the present writ petition with liberty to file a fresh writ petition on the same cause of action. Wherefore it is prayed that this Hon'ble Court may be pleased to permit the petitioner to withdraw the present writ petition with liberty to file a fresh writ petition on the same cause of action, in the interests of justice." The learned counsel submits that the leave to file a fresh petition on the same cause of action is being sought because of certain subsequent events. - 5 - HC-KAR CNR: KAHC010530272026 NC: 2026:KHC:41822 WP No. 24245 of 2026 The memo is accepted and the petition stands disposed of with liberty subject to all just exceptions. Sd/- (B M SHYAM PRASAD) JUDGE RB