2025(03)LCX0099

Karnataka High Court

Toshiba Software (India) Private Limited

Versus

Union of India

WRIT PETITION NO. 6595 OF 2024 decided on 21-03-2025

IN THE HIGH COURT OF KARNATAKA A

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 21ST DAY OF MARCH, 2025

BEFORE

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

WRIT PETITION NO. 6595 OF 2024 (T-RES)

BETWEEN:

TOSHIBA SOFTWARE (INDIA) PRIVATE LIMITED
HAVING ITS OFFICE AT
NO. 3A, ESSAE VAISHNAVI SOLITAIRE,
3RD BLOCK, KORMANGALA,
BENGALURU – 560 034.
REPRESENTED BY
MR RAMDAS BALIGA BANTWAL
MANAGING DIRECTOR
(AUTHORIZED SIGNATORY).
                                                                                                …PETITIONER
(BY SRI. BHARAT RAICHANDANI RISHAB PRASAD FOR
SRI. NIKHILESH RAO, ADVOCATES)

AND:

1. UNION OF INDIA
THROUGH THE SECRETARY,
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NO.137, NORTH BLOCK,
NEW DELHI -110 001.

2. STATE OF KARNATAKA
THROUGH ITS PRINCIPAL SECRETARY,
FINANCE DEPARTMENT,
VIDHANA SOUDHA
BENGALURU – 560 001.

3. JOINT COMMISSIONER OF CENTRAL TAX
SOUTH GST COMMISSIONERATE
C R BUILDING P B NO.5400
QUEENS ROAD
BENGALURU – 560 001.

4. COMMISSIONER OF CENTRAL TAX
SOUTH COMMISSIONERATE
SOUTH GST COMMISSIONERATE
C R BUILDING P B NO.5400
QUEENS ROAD
BENGALURU – 560 001.
                                                                                            …RESPONDENTS
(BY SRI.M.N. KUMAR, ADVOCATE FOR R-1
SRI. HEMAKUMAR.K, AGA FOR R-2
SRI. JEEVAN.J.NEERALAGI, ADVOCATE FOR R-3 & R-4)

    THIS W.P IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO-DIRECT QUASHING IMPUGNED ORDER NO. 21/GST/2023-24 DTD 28.12.2023 ISSUED BY THE R-3 (ANNEXURE-B) 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, the petitioner seeks the following reliefs:

“a) Issue a writ of Certiorari or any other appropriate writ, order or direction quashing Impugned Order No. 21/GST/2023-24 dated: 28 December 2023 issued by the Respondent No. 3 (“Annexure-B”);

b) Issue a writ of prohibition or any other writ in the nature of Prohibition or any other order or direction to prohibit Respondent No. 3 and Respondent No.4 and any other officer of the Respondent Nos.3 and 4 from initiating any further proceedings with respect to the issues raised in the Impugned Order (“Annexure-B”);

AND

c) Direct the Respondents to pay costs of these proceedings to the Petitioner; and

d) Issue any other Writs/directions/orders as may be deemed fit and grant such other appropriate reliefs to the Petitioner including costs, in the ends of justice.”

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

3. A perusal of the material on record will indicate that pursuant to the proceedings instituted by respondent No. 3 against the petitioner under Section 73 of the Central Goods and Services Tax Act, 2017 (for short “the CGST Act”), respondent No. 3 passed Order-in-Original dated 28.12.2023 against the petitioner. A perusal of the said order will indicate that the same encompasses and includes financial periods i.e., 2017-18, 2018-19, 2019-20, 2020-21, 2021-22, 2022-23 and April 2023 - July 2023. Aggrieved by the impugned order dated 28.12.2023, the petitioner is before this Court by way of the present petition.

4. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the impugned order passed by respondent No. 3 comprises of and encompasses the aforesaid period i.e., 2017-18, 2018-19, 2019-20, 2020-21, 2021-22, 2022-23 and April 2023 - July 2023. In this context, it is submitted that as per the Amnesty Scheme, under Section 128 (A) of the CGST Act, which came into force with effect from 01.11.2024, the petitioner will be entitled to the benefit of the scheme for the years 2017-18, 2018-19 and 2019-20. It is therefore submitted that since the impugned order passed by respondent No. 3 comprises of the aforesaid period, out of which the petitioner would be entitled to the benefit of the Amnesty Scheme for a period of three years i.e., 2017-18, 2018-19 and 2019-20, the impugned order dated 28.12.2023 passed by 3rd respondent may be set aside and the matter be remitted back to the respondent No. 3 for reconsideration afresh, in accordance with law, by directing the 3rd respondent to pass separate / individual orders for all the aforesaid periods 2017-18, 2018-19, 2019-20, 2020-21, 2021-22, 2022-23 and April 2023 - July 2023 as expeditiously as possible and by considering the applications / request of the petitioner to avail the benefit of the Amnesty scheme for the periods 2017-18, 2018-19 and 2019-20 and by reserving liberty in favour of the petitioner to take recourse to such remedies as available in law in relation to the subsequent periods i.e., 2020-21, 2021-22, 2022-23 and April 2023 - July 2023 in accordance with law.

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

6. As rightly contended by the learned counsel for the petitioner the impugned Order-in-Original comprises of and encompasses the periods2017-18, 2018-19, 2019-20, 2020-21, 2021-22, 2022-23 and April 2023 - July 2023. In this context, it is relevant to state that the Amnesty Scheme passed under Section 128(A) of the CGST Act is for the years 2017-18, 2018-19 and 2019-20. Under these circumstances, in view of the specific submission made on behalf of the petitioner that they would intend to avail the benefit of Amnesty Scheme, I deem it just and appropriate to set aside the impugned order passed by the 3rd respondent and remit the matter back to the 3rd respondent for reconsideration of the matter afresh, by issuing certain directions, in accordance with law,.

7. In the result, I pass the following:

ORDER

(i) The petition is allowed.

(ii) The impugned Order-in-Original dated 28.12.2023 at Annexure-B passed by the 3rd respondent is hereby set aside.

(iii) The matter is remitted back to the 3rd respondent for reconsideration afresh, in accordance with law.

(iv) The 3rd respondent shall pass separate / individual orders for each of the aforesaid periods i.e., 2017- 18, 2018-19, 2019-20, 2020-21, 2021-22, 2022-23 and April 2023 - July 2023 on or before 28.03.2025, in accordance with law.

(v) The petitioner is permitted to avail the benefit of Amnesty Scheme for the financial years 2017-18, 2018-19 and 2019-20.

(vi) In so far as the periods 2020-21, 2021-22, 2022-23 and April 2023 - July 2023, are concerned, liberty is reserved in favour of the petitioner to take recourse to such remedies as available in law, including approaching this Court, subsequently and no opinion is expressed on the merits / demerits of the rival contentions.

Sd/-             
(S.R.KRISHNA KUMAR)
JUDGE