M/S N Suresh Kumar vs State Of Karnataka
2025 Latest Caselaw 8478 Kant

Karnataka High Court

M/S N Suresh Kumar vs State Of Karnataka on 16 September, 2025

Author: S.G.Pandit

Bench: S.G.Pandit

                                              -1-
                                                         NC: 2025:KHC:36866-DB
                                                          WA No. 1142 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. 1142 OF 2025 (T-RES)

                   BETWEEN:

                   1.    M/S N. SURESH KUMAR,
                         No.18823, NEAR VISHNU STATUE,
                         13TH MAIN, V.S. GARDEN,
                         JJR NAGAR, CHAMARAJAPET,
                         BENGALURU-560 018,
                         REP. BY ITS PROPRIETOR,
                         N. SURESH KUMAR,
                         AGED ABOUT 45 YEARS,
                         S/O. NARASIMHA.
                                                                  ...APPELLANT
Digitally signed
by VALLI           (BY SRI N. S. VIJAYANTH BABU, ADVOCATE)
MARIMUTHU
Location: HIGH     AND:
COURT OF
KARNATAKA
                   1.    STATE OF KARNATAKA,
                         REPRESENTED BY ITS CHIEF SECRETARY,
                         ROOM No. 320, 3RD FLOOR,
                         VIDHANA SOUDHA,
                         DR. AMBEDKAR VEEDHI,
                         BENGALURU-560 001.

                   2.    UNION OF INDIA,
                         BY ITS DEPARTMENT OF REVENUE,
                         MINISTRY OF FINANCE,
                         GOVERNMENT OFFICES,
                           -2-
                                     NC: 2025:KHC:36866-DB
                                      WA No. 1142 of 2025


HC-KAR



     NEHRU PLACE,
     NEW DELHI-110 019,
     REPRESENTED BY ITS SECRETARY.

3.   BRUHATH BENGALURU MAHANAGARA PALIKE,
     N. R. SQUARE,
     BENGALURU-560 002,
     REPRESENTED BY ITS COMMISSIONER.

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,
     REPRESENTED BY ITS PRINCPAL
     ADDL. DIRECTOR GENERAL.

6.   THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
     BENGALURU WEST COMMISSIONERATE,
     1ST FLOOR, BMTC BUILDING,
     BANASHANKARI, BENGALURU-560 032.
                                        ...RESPONDENTS
(BY SRI K. HEMAKUMAR, AGA FOR R1;
SRI MADANAN PILLAI, CGC FOR R2;
SRI B.L. SANJEEV, ADVOCATE FOR R3;
SRI ARVIND V CHAVAN, SENIOR STANDING COUNSEL FOR R4
TO R6)

     THIS WRIT APPEAL FILED UNDER SECTION 4 OF THE
KARNATAKA HIGH COURT ACT PRAYING TO KINDLY SET ASIDE
THE JUDGEMENT DATED 20.02.2025, SO FAR AS THIS
APPELLANT IS CONCERNED, PASSED IN WP No.9522/2021 AND
ALLOW THE PETITION AS PRAYED FOR, IN THE INTEREST OF
JUSTICE AND EQUITY.
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                                           NC: 2025:KHC:36866-DB
                                            WA No. 1142 of 2025


 HC-KAR



    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 appellant has challenged the learned

Single Judge order dated 20.02.2025 in W.P. No.9522/2021

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

VBS