IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 29241 OF 2025 (T-RES)

BETWEEN:

M/S NORTHERN OPERATING SERVICES PRIVATE LIMITED, A COMPANY INCORPORATED UNDER COMPANIES ACT (1), 1956, HAVING ITS REGISTERED OFFICE AT

2^ND FLOOR, RMZ ECOSPACE, CAMPUS 1C, SARJAPUR OUTER RING ROAD, BELLANDUR VILLAGE, VARTHUR HOBLI, BENGALURU - 560 103 AND REPRESENTED BY ITS DIRECTOR MR. SANDEEP MHAISKAR …PETITIONER (BY SRI. KUMAR HARSHAVARDHAN FOR SRI. BHARATH JANARTHANAN, ADVOCATES)

AND:

1. UNION OF INDIA Digitally signed by CHANDANA THROUGH ITS SECRETARY, B M DEPARTMENT OF REVENUE, Location: H igh MINISTRY OF FINANCE, GOVERNMENT OF INDIA, Court of CENTRAL SECRETARIAT, Karnataka NORTH BLOCK, NEW DELHI - 110 001

2. PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU EAST COMMISSIONERATE, B.M.T.C. BUS STAND, HAL AIRPORT ROAD, DOMMALURU, BENGALURU - 560 071

3. ASSISTANT COMMISSIONER OF CENTRAL TAX OFFICE OF THE COMMISSIONER OF CENTRAL TAX, BENGALURU EAST COMMISSIONERATE EAST DIVISION - 8, RANGE CED8, BMTC BUS STAND COMPLEX, HAL AIRPORT ROAD, DOMMALURU, BENGALURU - 560 071 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R1 TO R3)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF MANDAMUS OR ANY OTHER WRIT OR DIRECTION OR ORDER AS MAY BE DEEMED APPROPRIATE, DIRECTING THE RESPONDENTS, THEIR SERVANTS, AGENTS OR REPRESENTATIVES TO SANCTION THE REFUND OF SERVICE TAX OF RS. 24,14,97,265 PAID BY THE PETITIONER UNDER THE REVERSE CHARGE MECHANISM AFTER THE APPOINTED DAY, IN ACCORDANCE WITH SECTION 142(3) OF THE CGST ACT 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:

"i. Issue a writ of Mandamus or any other writ or direction or order as may be deemed appropriate, directing the Respondents, their servants, agents or representatives to sanction the refund of service tax of Rs.24,14,97,265 paid by the Petitioner under the reverse charge mechanism after the appointed day, in accordance with Section 142(3) of the CGST Act;

ii. Issue a writ of Mandamus or any other writ or direction or order as may be necessary, directing the Respondents their servants, agents or representatives to grant interest on the delayed sanction of the refund, payable from the expiry of three months from the date of the original filing of the refund application until the actual payment of the refund, without the need for any further application, in terms of Section 11BB of the Central Excise Act, read with Section 83 of the Finance Act, 1994, and / or.

iii. Issue any other writ, order or direction as deemed fit and appropriate by this Hon'ble Court."

2. Heard learned counsel for the petitioner and learned counsel for respondent Nos.1 to 3 and perused the material on record.

3. A perusal of the material on record will indicate that it is the specific contention of the petitioner that the refund applications at Annexure-A (colly) submitted by the petitioner have not been considered by the respondents and as such petitioner is before this court by way of the present petition.

4. Learned counsel for the respondents submits that if reasonable time is granted the concerned respondents would consider the said refund applications and take appropriate decisions/pass appropriate orders in accordance with law.

5. In view of the aforesaid facts and circumstances and rival submissions, the concerned respondents are hereby directed to address the grievances of the petitioner and consider his applications at Annexure-A (colly) and pass appropriate order / take appropriate decision, in accordance with law, within a period of two months from the date of receipt of a copy of this order. 6. With the aforesaid directions, the petition stands disposed of.

Sd/-

(S.R.KRISHNA KUMAR)

JUDGE BMC List No.: 2 Sl N