Karnataka High Court
M/S Shodashi Enterprises vs State Of Karnataka on 16 September, 2025
Author: S.G.Pandit
Bench: S.G.Pandit
-1-
NC: 2025:KHC:36867-DB
WA No. 1044 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 16TH DAY OF SEPTEMBER, 2025
PRESENT
THE HON'BLE MR. JUSTICE S.G.PANDIT
AND
THE HON'BLE MR. JUSTICE K. V. ARAVIND
WRIT APPEAL No. 1044 OF 2025 (T-RES)
BETWEEN:
1. M/S SHODASHI ENTERPRISES
No.1809, 13TH CROSS,
24TH MAIN, SECTOR-I, HSR LAYOUT,
BENGALURU 560 012,
REP. BY ITS PROPRIETOR,
M. VENKATESHA.
2. M/S. OLN ENTERPRISES
No.149, 4TH CROSS,
LALBHAGH ROAD, K. S. GARDEN,
BENGALURU 560 027,
Digitally signed REP. BY ITS PROPRIETOR,
by VALLI MARAPPA SHIVAKUMAR.
MARIMUTHU
Location: HIGH 3. M/S. SPT ENTERPRISES,
COURT OF
KARNATAKA No.41, SHANTHI NAGAR,
K. H. ROAD, BENGALURU 560 027,
REP. BY ITS PROPRIETOR,
A. L. SATISH KUMAR.
...APPELLANTS
(BY SRI N. S. VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA,
REPRESENTED BY ITS CHIEF SECRETARY,
ROOM No. 320, 3RD FLOOR,
-2-
NC: 2025:KHC:36867-DB
WA No. 1044 of 2025
HC-KAR
VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI,
BENGALURU-560 001.
2. DIRECTORATE OF MUNICIPAL ADMINISTRATION,
9TH FLOOR AND 10TH FLOOR,
VISHVESHWARIAH TOWER,
DR. B.R. AMBEDKAR VEEDHI,
BENGALURU 560001,
REPRESENTED BY ITS DIRECTOR.
2. BRUHATH BENGALURU MAHANAGARA PALIKE,
N. R. SQUARE, BENGALURU-560 002,
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA,
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICES,
NEHRU PLACE, NEW DELHI-110 019,
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES
AND CUSTOMS, NORTH BLOCK,
NEW DELHI-110 001,
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST
(INTELLIGENCE), BENGALURU ZONAL UNIT,
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL,
No.112, S. P. ENCLAVE,
K. H. ROAD, BENGALURU-560 027,
6. THE COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH COMMISSIONERATE,
C.R. BUILDING, QUEENS ROAD,
BENGALURU-560 001.
...RESPONDENTS
(BY SRI K. HEMAKUMAR, AGA FOR R1 & R2;
SRI B.L. SANJEEV, ADVOCATE FOR R3;
SRI MADANAN PILLAI, CGC FOR R4;
SRI ARVIND V CHAVAN, SENIOR STANDING COUNSEL FOR R5
TO R7)
-3-
NC: 2025:KHC:36867-DB
WA No. 1044 of 2025
HC-KAR
THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURT ACT PRAYING TO SET-ASIDE THE
JUDGEMENT DATED 20/02/2025 PASSED IN WP No.5085/2020
AND CONNECTED CASES AND ALLOW THE WP No.5085/2020
AS PRAYED FOR.
THIS APPEAL, COMING ON FOR ORDERS THIS DAY,
JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.G.PANDIT
and
HON'BLE MR. JUSTICE K. V. ARAVIND
ORAL JUDGMENT
(PER: HON'BLE MR. JUSTICE S.G.PANDIT)
This appeal is filed under Section 4 of the Karnataka High
Court Act, 1961. The appellants have challenged the learned
Single Judge order dated 20.02.2025 in W.P. No.5085/2020 and
connected matters. The said order was the subject matter of Writ
Appeal No.979/2025 c/w Writ Appeal No.972/2025, which were
disposed of by order dated 10.09.2025.
In terms of the said order, the present writ appeal also
stands disposed of.
Sd/-
(S.G.PANDIT)
JUDGE
Sd/-
(K. V. ARAVIND)
JUDGE
