IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3^RD DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 19927 OF 2025 (T-RES)

BETWEEN:

1. M/S VISHWAS CONCRETE PRODUCTS PRIVATE LIMITED (A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956)

REPRESENTED BY ITS MANAGING DIRECTOR SRI. B.R. VISHWAS AGED ABOUT 45 YEARS NO.80/85, 3^RD MAIN ROAD NEW THARAGUPET, BANGALORE-560 002.

…PETITIONER (BY SRI. RAGHAVENDRA B. HANJER, ADVOCATE)

Digitally signed by AND:

CHAITHRA A Location:

HIGH COURT OF 1. STATE OF KARNATAKA KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE VIDHANA SOUDHA, AMBEDKAR VEEDHI BANGALORE-560001.

2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) - 3.3, DGSTO-3 ROOM NO.241, BMTC BUILDING SHANTI NAGAR, BANGALORE-560 027.

3. M/S ACC LIMITED (A PUBLIC LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956)

REPRESENTED BY ITS AUTHORIZED SIGNATORY

003A,121,THE ESTATE GROUND FLOOR, DICKENSON ROAD BANGALORE-560 042.

4. M/S SRI. BALAJI CEMENT AND STEEL SUPPLY REPRESENTED BY ITS PROPRIETORSHIP CONCERN MUNICIPAL NO.116, 117, 118/2 UNIT NO.902, PRIDE HULKUL

9^TH FLOOR, LALBAGH FORT ROAD BANGALORE-560 027.

5. SHRI CHENNAI MINES REPRESENTED BY ITS PROPRIETOR PARTNERSHIP CONCERN OLD NO.29, NEW NO.5 RAMESH NAGAR, WEST TAMBARAM TAMIL NADU-600 045.

…RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THAT THE PETITIONER IS ENTITLED FOR INPUT TAX CREDIT OF RS. 1,48,66,688/- AS CLAIMED IN THE RECTIFICATION APPLICATION DATED 27.02.2025 (ANNEXURE-X) FILED IN TERMS OF THE AMENDED SECTION 16(5) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND CONSEQUENTLY, ENTITLED FOR THE BENEFIT OF AMNESTY SCHEME IN TERMS OF SECTION 128A OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 INSERTED THROUGH SECTION 146 OF THE FINANCE (NO.2) ACT, 2024 AND NOTIFICATION NO.21/2024 CENTRAL TAX DATED 08.10.2024 (ANNEXURE-Z) AND ETC.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, the petitioner seeks the following reliefs:

"a. Issue a writ, order or direction in the nature of any writ declaring that the petitioner is entitled for Input Tax Credit of Rs.1,48,66,688/- as claimed in the rectification application dated 27.02.2025 (Annexure-'X') filed in terms of the amended Section 16(5) of the Central Goods and Service Tax Act, 2017 and consequently, entitled for the benefit of Amnesty Scheme in terms of Section 128A of the Central Goods and Service Tax Act, 2017 inserted through Section 146 of the Finance (No.2) Act, 2024 and Notification No.21/2024 - Central Tax dated 08.10.2024 (Annexure - Z).

b. Issue a writ, order or direction in the nature of Certiorari by quashing the impugned the Show Cause Notice bearing Case ID No.ADJU-242/2023-24 a/w Summary of the Show Cause Notice bearing Reference No.MA2910230407435 issued in FORM GST DRC - 01 dated 11.10.2023 (Annexure - 'A'), the Order of Adjudication bearing Reference No.MA290124245789F dated 30.01.2024 a/w Summary of the Order bearing Reference No.ZD2901240636690 dated 31.01.2024 issued in FORM GST DRC - 07 (Annexure-B1, B2) the Rectification Order No.DCCT(Audit)-3.3/DGSTO-3/24-25 dated 26.03.2025 (Annexure-'C') and the Notices to a third person under Section 79(1)(c) of the KGST & CGST Act, 2017 bearing No.DCCT (Audit) - 3.3/T.No.19/2025-26 all dated 16.05.2025 issued in FORM GST DRC - 13 (Annexure -

'D1' to 'D3') passed by the 2^nd Respondent;

c. Issue a writ or order or direction in the nature of any writ by setting aside the GST demand of Rs.2,70,78,812/- along with interest of Rs.2,40,87,286/- and also penalty of Rs.27,07,880/- confirmed in the impugned Order of Adjudication bearing Reference No.MA290124245789F dated 30.01.2024 a/w Summary of the Order bearing Reference No:ZD2901240636690 dated 31.01.2024 issued in FORM GST DRC - 07 (Annexures-B1, B2) by the 2^nd