IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 11470 OF 2024 (T-RES)

BETWEEN:

GETRONICS SOLUTIONS INDIA PRIVATE LIMITED

1^ST FLOOR, NO.332, THIMMAIAH ROAD, OFF. QUEEN’S ROAD, BENGALURU, KARNATAKA – 560 051, A COMPANY REGISTERED UNDER THE COMPANIES ACT 1956 REP. HEREIN BY ITS DIRECTOR MR. JOSEPH VARGHESE …PETITIONER (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE)

AND:

1. COMMISSIONER OF CENTRAL TAX (APPEALS II)

TTMC BMTC BUILDING, 4^TH FLOOR, OLD AIRPORT ROAD, DOMLUR, BENGALURU – 560 071 Digitally signed by CHANDANA

2. JOINT COMMISSIONER OF CENTRAL TAX B M OFFICE OF THE CENTRAL TAX, Location: High NORTH COMMISSIONERATE, Court of Karnataka HMT BHAVAN GANGANAGAR, BANGALORE – 560 032 …RESPONDENTS (BY SRI. UNNIKRISHNAN M., ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO THE PAYMENT OF RS. 1,99,10,490/- MADE UNDER PROTEST DURING THE COURSE OF THE ASSESSMENT PROCEEDINGS SATISFIES THE CONDITION OF PRE-DEPOSIT OF 10 PERCENT OF THE TOTAL DISPUTED TAX OF RS. 11,15,72,010/- AS REQUIRED UNDER SECTION 107(6) OF THE GST ACT AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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

ORAL ORDER

In this petition, petitioner seeks for the following reliefs:-

“The petitioner, therefore, most respectfully prays that this Hon’ble Court be pleased to issue a writ, order or direction:

I. Declaring that:

(i) the payment of Rs.1,99,10,490/- made under protest during the course of the assessment proceedings satisfies the condition of pre- deposit of 10% of the total disputed tax of Rs.11,15,72,010/-, as required under Section

107(6) of the GST Act; or In the alternative (ii) the payment of Rs.1,14,14,339/- made by debiting the Electronic Credit Ledger satisfies the condition of pre-deposit of 10% of the total disputed tax of Rs.11,15,72,010/-, as required under Section 107(6) of the GST Act.

II. Quashing the Order-in-Appeal dated 28.02.2024 (Annexure-H) bearing No.A.No.06/2023-24 A-II (COMM) issued by the 1^st Respondent rejecting the appeal in 24/2023-24 GST (Commr.) A-II, filed by the Petitioner; and III. Restoring the appeal in 24/2023-24 to the file of the 1^st Respondent with the direction that the same be heard on merits; and IV. Pass such other or further orders as this Hon’ble Court may deem fit in the facts and circumstances of the case, in the interest of justice and equity.”

2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

3. A perusal of the material on record will indicate that in relation to July 2017 to March 2020, respondent No.2 initiated proceedings under Section 74 of the CGST Act against the petitioner during the pendency of which, the petitioner made a payment of 10% of the disputed demand amounting to Rs.1,99,10,490/- under protest and petitioner had paid a sum of Rs.1,99,10,490/- which was in excess of 10% of the disputed demand by way of and under protest and subject to the final outcome of the proceedings. The said proceedings culminated in Adjudication Order-in-Original dated 36.02.2023 confirming the demand of tax, interest and penalty proposed in the show cause notice and raising the total demand of Rs.11,41,38,249/- against the petitioner.

4. The petitioner filed an appeal before the 1^st respondent and informed him that the payment of Rs.1,99,10,490/- during the pendency of the original proceedings was in excess of 10% pre- deposit and the same is to be considered for the purpose of the appeal filed by the petitioner. However, the 1^st respondent - Appellate Authority informed the petitioner that the aforesaid amount, albeit in excess of 10% deposited by the petitioner cannot be treated as a pre deposit of 10% for the purpose of the appeal. As a result of which, the petitioner made an additional payment of Rs.1,14,14,339/- on 02.02.2024 towards pre-deposit for the