IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 12^TH DAY OF DECEMBER, 2025

BEFORE

THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

WRIT PETITION NO. 13502 OF 2024 (T-RES)

BETWEEN:

LI AND FUNG (INDIA) PRIVATE LIMITED

A REGISTERED COMPANY,

HAVING ITS PRINCIPAL OFFICE IN

BANGALORE AT 33/5,

1^st FLOOR , REAR PORTION,

MOUNT KAILASH,

MEANEE AVENUE ROAD,

BENGALURU URBAN

KARNATAKA – 560 042

REPRESENTED BY ITS AUTHORIZED SIGNATORY

MR. NARESH KUMAR SHARMA

…PETITIONER

(BY SRI. TARUN GULATI, SENIOR COUNSEL FOR

SRI. PARASHURAM A. L., ADVOCATE)

AND:

Digitally signed by CHANDANA

B M 1. UNION OF INDIA

THROUGH THE SECRETARY,

Location: High

Court of DEPARTMENT OF REVENUE,

Karnataka MINISTRY OF FINANCE,

NORTH BLOCK,

NEW DELHI – 110 001

2. STATE OF KARNATAKA THROUGH THE SECRETARY,

COMMERCIAL TAX DEPARTMENT,

COMMERCIAL TAX OFFICE-1

FIRST MAIN ROAD,

GANDHINAGAR

BANGALORE – 560 009

3. JONT COMMISSIONER, GST COMMISSIONERATE, BENGALURU EAST

4^th FLOOR, TTMC/BMTC BUILDING, OLD AIRPORT ROAD, DOMLUR, BENGALURU – 560 071

4. ASSISTANT COMMISSIONER OF CENTRAL TAX DIVISION-2 GST, COMMISSIONERATE, BENGALURU EAST , 4^th FLOOR, TTMC/BMTC BUILDING, ABOVE BMTC BUS STAND, DOMLUR, BENGALURU – 560 071

5. SUPERINTENDENT OF CENTRAL TAX EAST DIVISION-2, BENGALURU EAST COMMISSIONERATE, 6th FLOOR, B WING TTMC BMTC BUILDING, DOMLURU, BENGALURU – 560 071

6. DEPUTY COMMISSIONER CIRCLE III CENTRAL TAX AUDIT-1 COMMISSIONERATE BENGALURU, 2^nd FLOOR, BMTC, TTMC, BANASHANKARI, BENGALURU – 560 070

7. DEPUTY COMMISSIONER OF CENTRAL TAX DIVISION-1, BENGALURU EAST COMMISSIONERATE, BMTC BUS STAND, HAL AIRPORT ROAD, DOMMALURU, BENGALURU – 560 071

8. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN, NORTH BLOCK, CENTRAL SECRETERIAT, NEW DELHI, DELHI – 110 001 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R1, R3 TO R8;

SMT. JYOTI M. MARADI, HCGP FOR R2)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTION OR ORDER THEREBY, DECLARING THAT THE PROVISIONS OF SECTION 13(8)(b) OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 ARE ULTRA VIRES THE PROVISIONS OF ARTICLE 245, ARTICLE 246a, ARTICLE 269a, ARTICLE 286, ARTICLE 14 AND 19(1) (g) OF THE CONSTITUTION OF INDIA, 1950, AND HENCE UNCONSTITUTIONAL AND / ORDIRECTION OR ORDER THEREBY, DECLARING THE NOTIFICATION NO. 13/22-CENTRAL TAX DTD 05.07.22 , NOTIFICATION NO. 09/23-CENTRAL TAX DTD 31.03.23, AND NOTIFICATION NO. 56/23 - CENTRAL TAX DTD 28.012.23 ANNEXURE-B ARE ULTRA VIRES THE PROVISIONS OF THE CGST ACT AND THE CONSTITUTION OF INDIA, 1950, AND HENCE UNCONSTITUTIONAL 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:- a) Issue a writ of Certiorari or any other writ, direction or order thereby, declaring that the provisions of section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 are ultra vires the Provisions of Article 245, Article 246a, Article 269a, Article 286, Article 14 and 19(1)(g) of the Constitution of India, 1950 and hence unconstitutional; and / or b) Issue a writ of Certiorari or any other writ, direction or order thereby, declaring the Notification No.13/2022- Central Tax dated 05.07.2022,Notification No.09/2023-Central Tax dated 31.03.2023, and Notification No.56/2023-Central Tax dated 28.12.2023 (Annexure-B) are ultra vires the provisions of the CGST Act and the Constitution of India, 1950, and hence unconstitutional; and / or c) Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India quashing and setting aside reference No.06/2024 JC-1 dated 31.01.2024 (Annexure-C) passed by Respondent No.3.

d) Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India quashing and setting aside show cause notice bearing ref. no. 114/2023-24/CTA-1/JC dated 18.08.2023 (An