- 1 - HC-KAR CNR: KAHC010295502023 NC: 2026:KHC:55396 WP No. 12740 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF OCTOBER, 2026 BEFORE THE HON'BLE MR. JUSTICE H.T. NARENDRA PRASAD WRIT PETITION NO. 12740 OF 2023 (L-PG) BETWEEN: 1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMIN) DGSTO 4 VANIJYA THERIGE KARYALAYA 2 A BLOCK, 4TH FLOOR, 80 FEET ROAD RAJENDRANAGAR, KORAMANGALA BENGALURU-560047. 2. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA 1 P KALINGARAO ROAD, GANDHINAGAR BENGALURU-560009. 3. THE PRINCIPAL SECRETARY TO GOVT FINANCE DEPARTMENT 2ND FLOOR, VIDHANA SOUDHA DR B R AMBEDKAR VEEDHI BENGALURU-560001. …PETITIONERS (BY SRI.M RAJA KUMAR., AGA. FOR PETITIONERS) AND: 1. SRI N RAVIRATHNA NO 330/A, 38TH CROSS 9TH BLOCK, JAYANAGARA BENGALURU-560069. Digitally Signed by NARENDRA PRASAD HAREKOPPA THIMMANNA GOWDA - 2 - HC-KAR CNR: KAHC010295502023 NC: 2026:KHC:55396 WP No. 12740 of 2023 2. THE LABOUR OFFICER & CONTROLLING AUTHORITY UNDER THE PAYMENT OF GRATUITY ACT 1972 AUTHORITY COURT BENGALURU SUB DIVISION 4 KARMIKA BHAVANA BANNERUGHATTA ROAD BENGALURU-560029. …RESPONDENTS (BY SMT. SRIMATHI M L., ADVOCATE FOR R1: R2 SERVED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE RECORDS IN CASE NO.LCB-4/PGA/CR-58/2016-17, ON THE FILE OF THE LABOUR OFFICER AND CONTROLLING AUTHORITY UNDER THE PAYMENT OF GRATUITY ACT, 1972, AUTHORITY COURT, BENGALURU SUB DIVISION-4, KARMIKA BHAVANA, BANNERUGHATTA ROAD, BENGALURU 560029 AS PER ANNEXURE-A AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP HIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE H.T. NARENDRA PRASAD ORAL ORDER Learned Additional Government Advocate appearing for the petitioners submits that the issue in this writ petition is for payment of difference of gratuity during the period the first respondent was working as a daily wages employee, i.e., prior to regularization of his appointment. Digitally Signed by NARENDRA PRASAD HAREKOPPA THIMMANNA GOWDA - 3 - HC-KAR CNR: KAHC010295502023 NC: 2026:KHC:55396 WP No. 12740 of 2023 2. This issue is pending before Apex Court in Civil Appeal No.564/2020. 3. In view of the above, this writ petition stands disposed of. Any order passed by the Apex Court in Civil Appeal No.564/2020 shall be applicable to the petitioners herein as well. Till then, the respondent No. 2 is directed not to seek for implementation of the impugned order. (H.T. NARENDRA PRASAD) JUDGE CM LIST NO.: 1 SL NO.: 58 Digitally Signed by NARENDRA PRASAD HAREKOPPA THIMMANNA GOWDA