Sri Tam Tam Venkataramana Reddy vs The Commissioner
2023 Latest Caselaw 10403 Kant

Citation : 2023 Latest Caselaw 10403 Kant
Judgement Date : 13 December, 2023

Karnataka High Court

Sri Tam Tam Venkataramana Reddy vs The Commissioner on 13 December, 2023

Author: Suraj Govindaraj

Bench: Suraj Govindaraj

                                                   -1-
                                                               NC: 2023:KHC:45426
                                                            WP No. 20350 of 2023




                        IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                          DATED THIS THE 13TH DAY OF DECEMBER, 2023

                                               BEFORE
                          THE HON'BLE MR JUSTICE SURAJ GOVINDARAJ
                          WRIT PETITION NO. 20350 OF 2023 (LB-BMP)
                   BETWEEN:

                   SRI. TAM TAM VENKATARAMANA REDDY,
                   S/O LATE PEDDAGURUVAYYA REDDY
                   AGED ABOUT 52 YEARS,
                   RESIDING AT NO.78,
                   PRASHANTHINAGAR EXTENSION,
                   BEHIND ISRO LAYOUT,
                   BENGALURU - 560 078.
                                                                       ...PETITIONER
                   (BY SRI. B.N. MAHESH CHANDRA, ADVOCATE FOR
                       SRI. NAVEEN G.S, ADVOCATE)

                   AND:

                   1.    THE COMMISSIONER,
                         BRUHAT BANGALORE MAHANAGARA PALIKE (BBMP),
Digitally signed         CORPORATION BUILDINGS, N.R. SQUARE,
by                       BENGALURU - 560 002.
NARAYANAPPA
LAKSHMAMMA
Location: HIGH     2.    THE EXECUTIVE ENGINEER,
COURT OF
KARNATAKA                STORM WATER DRAIN,
                         WEST ZONE - BBMP,
                         9TH FLOOR, JAYANAGAR SHOPPING COMPLEX,
                         IV BLOCK JAYANAGAR, BENGALURU - 560 011.
                                                                     ...RESPONDENTS
                   (BY SRI. PAWAN KUMAR, ADVOCATE FOR R1 AND R2)

                          THIS   WP   IS   FILED   UNDER   ARTICLE   226   OF   THE
                   CONSTITUTION OF INDIA PRAYING TO i) QUASH OR SET ASIDE THE
                                 -2-
                                                NC: 2023:KHC:45426
                                            WP No. 20350 of 2023




ORDER PASSED BY THE R1 IN MISC NO. PSR (4) 6767/2022-23,
DATED 21/01/2023 AT ANNEXURE-H AND ETC.,

     THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE
COURT MADE THE FOLLOWING:

                             ORDER

1. Sri. Pawn Kumar, learned counsel accepts notice for

respondent Nos.1 and 2.

2. The petitioner is before this Court seeking for the

following reliefs:

(a) Issue a Writ or such other order in the nature of Certiorari to quash or set aside the order passed by the 1 Respondent in Misc No. PSR.(4) 6767/2022-23, dated 21.01.2023 at Annexure-H;

(b) Issue a Writ or such other order in the nature of Mandamus to Respondents, directing them to calculate the "differential tax" between VAT and GST and thereafter reimburse the differential tax paid by the Petitioner by considering the Representation dated

03.11.2022 at Annexure-G;

(c) Issue a Writ or such other order in the nature of Mandamus to the Respondents, directing them to consider the Representation of the Petitioner dated 03.11.2022 at Annexure-G in accordance with the orders passed by this Hon'ble Court in WP No. 9721/2019 and other connected matters; and

(d) Pass such others orders as this Hon'ble Court deems fit in the interest of justice.

3. The petitioner submits that the lis in the present matter

relating to the calculation of the GST made by respondent

No.1 at Annexure-H dated 21.01.2023 is not proper and

NC: 2023:KHC:45426

all the aspects have not been taken into consideration.

In this regard, he relies upon a decision of the

Coordinate Bench of this Court dated 11.04.2023 passed

in W.P.No.9721/2019 and other connected matters, and

submits that the principles enunciated by the Coordinate

Bench of this Court was required to have been followed

by respondent No.1.

4. A perusal of the papers, both as regards the impugned

order and the judgment passed by the Coordinate Bench

of this Court, would be applicable to the present facts

also. The relevant aspects not having been taken into

consideration by respondent No.1 while passing the

impugned order, the said order would therefore be

required to be set aside. Hence, I pass the following:

ORDER

(i) The writ petition is allowed, a certiorari is issued,

the impugned order bearing Misc No.PSR.(4)

6767/2022-23, dated 21.01.2023 at Annexure-h

passed by respondent No.1 is hereby quashed.

NC: 2023:KHC:45426

(ii) The matter is remitted to respondent

No.1/Commissioner for fresh consideration in

accordance with the directions and guidelines

issued by the Coordinate Bench of this Court in a

judgment dated 11.04.2023 in W.P.No.9721/2019

and other connected matters, which shall be so

done within a period of 60 days' from the date of

receipt of a copy of this order.

(iii) The petitioner is at liberty to furnish such

documents, that the petitioner intends to rely

upon, which shall be done within a period of thirty