- 1 - HC-KAR NC: 2026:KHC:23253 WP No. 23869 of 2024 C/W WP No. 16733 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA WRIT PETITION NO. 23869 OF 2024 (GM-KEB) C/W WRIT PETITION NO. 16733 OF 2023 (GM-KEB) IN WP NO. 23869/2024 (GM-KEB) BETWEEN: WIPRO LIMITED A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1913, HAVING ITS REGISTERED OFFICE AT: WIPRO CORPORATE OFFICE, DODDAKANNELLI, SARJAPUR, BENGALURU - 560 035. REPRESENTED BY ITS AUTHORIZED REPRESENTATIVE, MR. JATINDER SINGH …PETITIONER (BY SMT. ABHIJNA G SOMASHEKARA FOR; SRI. LOMESH KIRAN N.,ADVOCATE) AND: 1. BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED (BESCOM) A COMPANY WHOLLY OWNED BY THE GOVERNMENT OF KARNATAKA, HAVING ITS CORPORATE OFFICE AT: BESCOM, K.R.CIRCLE, Digitally signed by MAHALAKSHMI B M Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23253 WP No. 23869 of 2024 C/W WP No. 16733 of 2023 BENGALURU - 560 001. REPRESENTED BY ITS MANAGING DIRECTOR. 2. ASSISTANT EXECUTIVE ENGINEER O AND M (BESCOM) S13, 1ST MAIN, ACES LAYOUT, SINGASANDRA, HOSUR MAIN ROAD, BANGALORE - 560 068. 3. LSI INDIA RESEARCH AND DEVELOPMENT PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956, HAVING ITS REGISTERED OFFICE AT: S1, WIPRO, ELECTRONIC CITY SPECIAL ECONOMIC ZONE, DODDATHOGUR VILLAGE, BEGUR HOBLI, ELECTRONIC CITY, BENGALURU - 560 100. REPRESENTED BY ITS AUTHORIZED REPRESENTATIVE. …RESPONDENTS (BY SRI. H V DEVARAJAU.,ADVOCATE FOR R1 AND R2; V/O/DTD 10/01/25 - SERVICE OF NOTICE IN R/O R3 - ACCEPTED) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO I) QUASH THE IMPUGNED ORDER DATED JULY 7, 2023 (ANNX-A) HAVING BEARING NO. ISSUED BY R1 AND 2 AND ETC. IN WP NO. 16733/2023 (GM-KEB) BETWEEN: LSI INDIA RESEARCH AND DEVELOPMENT PVT LTD., ST, WIPRO ELECTRONIC CITY SPECIAL ECONOMIC ZONE, - 3 - HC-KAR NC: 2026:KHC:23253 WP No. 23869 of 2024 C/W WP No. 16733 of 2023 DODDATHOGUR VILLAGE, BEGUR HOBLI, ELECTRONIC CITY, BANGALORE - 560100, KARNATAKA, INDIA, REPRESENTED BY ITS AUTHORISED REPRESENTATIVE JIJU GEORGE DIRECTOR INCORPORATED UNDER COMPANIES ACT, 1956. ...PETITIONER (BY SMT. MAITREYI B KANNUER.,ADVOCATE) AND: 1. GOVERNMENT OF KARNATAKA DEPARTMENT OF ELECTRONICS, INFORMATION TECHNOLOGY, BIOTECHNOLOGY AND SCIENCE AND TECHNOLOGY, REPRESENTED BY THE ADDITIONAL SECRETARY, GOVERNMENT OF KARNATAKA ROOM NO.602, 6TH FLOOR, MS BUILDING, BENGALURU - 560 001. E MAIL: ITBRSEC@KARNATAKA.GOV.IN 2. KARNATAKA INNOVATION AND TECHNOLOGY SOCIETY DEPARTMENT OF ELECTRONICS, INFORMATION TECHNOLOGY, BIOTECHNOLOGY AND SCIENCE AND TECHNOLOGY, GOVERNMENT OF KARNATAKA BMTC - CENTRAL OFFICE, BUILDING, TTMC 'B' BLOCK, 4TH FLOOR, SHANTHINAGAR, KH ROAD, BENGALURU - 560 027. BY ITS CHAIRMAN - 4 - HC-KAR NC: 2026:KHC:23253 WP No. 23869 of 2024 C/W WP No. 16733 of 2023 3. BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED CORPORATE OFFICE, BESCOM K R CIRCLE, BANGALORE - 560 001. BY ASSISTANT EXECUTIVE ENGINEER 4. WIPRO LIMITED WIPRO CORPORATE OFFICE, DODDAKANNELLI, SARJAPUR, BANGALORE - 560 035. EMAIL: GENERALCOUNSEL.OFFICE@WIPRO.COM ITS DIRECTOR, INCORPORATED UNDER COMPANIES ACT, 1956 ...RESPONDENTS (BY SRI. MANJUNATH RAYAPPA.,AGA FOR R1 AND R2; SRI. H V DEVARAJU., ADVOCATE FOR R3; SMT. ABHIJNA G SOMASHEKARA., FOR SRI. LOMESH KIRAN N.,ADVOCATE FOR 4) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO i) DECLARE THAT THE POINT 4 OF CLAUSE 1.6.1 AND POINTS 4, 5, 6, 8 OF CLAUSE 3.5.1 OF THE OPERATIONAL GUIDELINES FOR INCENTIVES AND OFFERINGS UNDER KARNATAKA POLICY 2020-25 ARE EXTRANEOUS TO THE IT POLICY 2020-25 AND ARE LIABLE TO BE SET ASIDE VIDE ANNEXURE-B AND ETC. THESE PETITIONS, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 5 - HC-KAR NC: 2026:KHC:23253 WP No. 23869 of 2024 C/W WP No. 16733 of 2023 CORAM: HON'BLE MRS. JUSTICE K.S. HEMALEKHA ORAL ORDER The petitioner in W.P.No.23869/2024 has approached this Court inter alia seeking for the following reliefs: " I. Issue a writ of Certiorari or other appropriate writ, order or direction quashing the Impugned Order dated July 7, 2023 (Annexure A) having bearing no. PÀæ.¸ÀA: ¸ÀPÁ¤EA(«)/J¸ï-13/¸À¯É614 issued by the Respondent No. 1 and Respondent No. 2; 11.Issue a writ of Certiorari or other appropriate writ, order or direction quashing the Demand Notice dated January 19, 2023 (Annexure D), and Second Demand Notice dated March 21, 2023 (Annexure E) issued by the Respondent Nos. 1 and 2; III. Issue a writ of Certiorari or other appropriate writ, order or direction quashing the Inspection Report AE/DMS/SA/ECITY/2022-23/01, dated December 23, 2022 (Annexure C) issued by the Assistant Engineer of the Respondent No. 1; IV. Issue a writ of Mandamus or other appropriate writ, order or direction restraining the Respondent Nos. 1 and 2, including but not limited to, disconnecting supply of electricity to the said - 6 - HC-KAR NC: 2026:KHC:23253 WP No. 23869 of 2024 C/W WP No. 16733 of 2023 connection of RR No. S8HT226 registered in favor of the Petitioner; and V. Grant such other interim reliefs as this Hon'ble Court may deem fit in the above circumstances of the case, in the interests of justice and equity." 2. The petitioner in W.P.No.16733/2023 has approached this Court inter alia seeking for the following reliefs: " (1) Declare that the Point 4 of Clause 1.6.1 and Points 4, 5, 6, 8 of Clause 3.5.1 of the Operational Guidelines for Incentives and Offerings under Karnataka Policy 2020-25 are extraneous to the IT Policy 2020-25 and are liable to be set aside: vide Annexure-B (ii) Issue a writ of Certiorari thereby quashing/setting aside the Impugned Order dated 07.07.2023 passed by Assistant Executive Engineer, BESCOM (Sub division S-13) levying penalty of back billing charges of Rs.19,70,93,412/-, produced as Annexure-A bearing number PÀæ.¸ÀA:¸ÀPÁ¤EA(«)/J¸ï- 13/¸À¯É614. Or - 7 - HC-KAR NC: 2026:KHC:23253 WP No. 23869 of 2024 C/W WP No. 16733 of 2023 Issue a writ of Prohibition thereby prohibiting/permanently restraining the Respondents from acting in furtherance to the Impugned Order dated 07.07.2023 passed by Assistant Executive Engineer, BESCOM (Sub division S-13 issued by Respondent 3, produced as Annexure A. bearing PÀæ.¸ÀA: ¸ÀPÁ¤EA(«)/J¸ï-13/¸À¯É 614. (iii) Declare that the Petitioner's IT BT Registration Certificate and the IT BT PTC Certificates are valid and the Petitioner is entitled to claim power tariff concession in terms of the IT Policy and the KERC Orders; and / or (iv) Any other order in the interest of justice and equity." 3. The dispute arises out of levy of back billing charges to the tune of `19,70,93,412/- on the allegations of misuse of concessional tariff under HT-2A category. 4. This Court by order dated 03.09.2024 granted interim protection staying the impugned proceedings, subject to payment under concessional tariff. - 8 - HC-KAR NC: 2026:KHC:23253 WP No. 23869 of 2024 C/W WP No. 16733 of 2023 5. Learned counsel for the petitioner has filed I.A.No.1/2026 stating that during the pendency of the proceedings, the respondents issued a revised demand notice dated 10.03.2026, revising the liability to `17,80,50,124/-. The petitioner in W.P.No.23869/2024 has accepted the revised demand and remitted the entire amount. An affidavit has been filed recording that the dispute in respect of RR.No.S8HT26 stands fully and finally settled. Correspondingly, the petitioner in W.P.No.16733/2023 has also placed on record the payment of his share by filing I.A.No.1/2026, culminating in full settlement of the dispute. 6. Learned counsel for the petitioner submits that in view of the issuance of revised demand, and payment of the settled amount, the entire dispute between the parties stands resolved and nothing survives for further adjudication in these writ petitions. - 9 - HC-KAR NC: 2026:KHC:23253 WP No. 23869 of 2024 C/W WP No. 16733 of 2023 7. In light of the subsequent developments and categorical statement made on behalf of the petitioners, that the dispute have been amicably settled and fully resolved, this Court is of the considered view that no further adjudication on merits is warranted. Accordingly, this Court pass the following: ORDER The Writ Petitions stands disposed of in view of the settlement arrived at between the parties pursuant to the revised demand notice dated 10.03.2026 and payment made thereunder. Pending applications, if any, also stands disposed of. Sd/- _____________________ JUSTICE K.S. HEMALEKHA PHM List No.: 1 Sl No.: 14