IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 30225 OF 2025 (T-RES)

BETWEEN:

M/S NIRMITHI KENDRA BENGALURU RURAL DISTRICT

2^ND FLOOR, BENGALURU RURAL, ZILLA PANCHAYAT, K.G ROAD, BENGALURU-560009 REP. BY SHRI.MOHAN KUMAR S, PROJECT DIRECTOR …PETITIONER (BY SRI. ANIL KUMAR B., ADVOCATE)

AND:

1. STATE OF KARNATAKA Digitally signed THROUGH ITS PRINCIPAL SECRETARY, by JUANITA FINANCE DEPARTMENT, THEJESWINI VIDHANA SOUDHA, Location: HIGH COURT OF BENGALURU-560001.

KARNATAKA

2. THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA, VANIJYA THERIGE KARYALAYA, GANDHINAGAR, BENGALURU-560009.

3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT 1.5), DGSTO-1, TTMC BMTC BUS STAND YESHWANTHAPUR BENGALURU 560 022.

…RESPONDENTS (BY SRI. K.HEMA KUMAR., AGA FOR R1 TO R3)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED RECTIFICATION ORDER NO. 398431543.02 DTD. 23.07.2025 PASSED BY R-3 VIDE ANNX-A TO THE WRIT PETITION.QUASH THE CONSEQUENT NOTICE OF DEMAND NO. 110824713.02 DTD. 23.07.2025 ISSUED BY R-3 VIDE ANNX-B TO THE WRIT PETITION AND GRANT AN INTERIM ORDER TO STAY THE OPERATION OF THE IMPUGNED RECTIFICATION ORDER NO. 398431543.02 DTD. 23.07.2025 PASSED BY R-3 VIDE ANNX-A TO THE WRIT PETITION 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 for the following reliefs:

a) issue a writ of certiorari quashing the impugned Rectification Order No.398431543.02 dated 23.07.2025 passed by Respondent No.3 vide ANNEXURE-A to the Writ Petition;

b) issue a writ of certiorari quashing the consequent Notice of Demand No.110824713.02 dated 23.07.2025 issued by Respondent No.3 vide ANNEXURE-B to the Writ Petition;

c) grant such other order or direction as deemed fit by this Hon'ble Court in the facts and circumstances of the case."

2. Heard the learned Counsel for the petitioner and learned AGA for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that on

31.12.2021, the respondent No.3 passed a re-assessment order, disallowing the excess claim of input tax credit along with interest and penalty. Aggrieved by that part of the re-assessment order, the petitioner preferred an appeal on 27.11.2023 during the pendency of which, the respondent formulated/floated Karasamadhana Scheme 2023, in pursuance of which, the petitioner applied for the benefit of the Scheme and was granted the said benefit by the respondents.

4. It is the grievance of the petitioner that despite granting the benefit of the Karasamadana Scheme and extending the waiver in favour of the petitioner, the third respondent issued a rectification notice dated 11.02.2025, purporting to invoke Section 69 of the Karnataka Value Added Tax Act, 2003 to which the petitioner submitted a reply, subsequent to which, the third respondent passed the impugned rectification order, confirming demand of Input tax credit along with interest and penalty dated 23.07.2025, aggrieved by which the petitioner is before this Court by way of the present petition.

5. Per contra, learned Counsel for the respondents submits that there is no merit in the writ petition and the same is liable to be dismissed.

6. The issue in controversy between the parties in the present petition as regards the right of the respondents to reopen proceedings which had attained finality under the Karasamadhana Scheme is no longer res integra, in the light of the following judgments of this Court:

i) M/s.Omkar Land Developers Vs. The Additional Commissioner of Commercial Taxes - STA No.8/2025 dated 18.06.2025;

ii) M/s.Fortious Infradevelopers LLP Vs. The Additional Commissioner of Commercial Taxes (Zone)-1 and Others - STA No.18/2022 and connected matters dated 02.04.2025; and iii) Castles Vista Pvt. Ltd. Vs. Th