Karnataka High Court
WP/12740/2023 of THE JOINT COMMISSIONER OF COMMERCIAL TAXES Vs SRI N RAVIRATHNA on 5 October 2026
CNR: KAHC010295502023 NC: 2026:KHC:55396 WP No. 12740 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF OCTOBER, 2026 BEFORE THE HON'BLE MR. JUSTICE H.T. NARENDRA PRASAD WRIT PETITION NO. 12740 OF 2023 (L-PG) BETWEEN: 1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 5TH DAY OF OCTOBER, 2026
BEFORE
THE HON'BLE MR. JUSTICE H.T. NARENDRA PRASAD
WRIT PETITION NO. 12740 OF 2023 (L-PG)
BETWEEN:
1.
THE JOINT COMMISSIONER OF
COMMERCIAL TAXES (ADMIN) DGSTO 4
VANIJYA THERIGE KARYALAYA 2
A BLOCK, 4TH FLOOR, 80 FEET ROAD
RAJENDRANAGAR, KORAMANGALA
BENGALURU-560047.
2.
THE COMMISSIONER OF COMMERCIAL TAXES
VANIJYA THERIGE KARYALAYA 1
P KALINGARAO ROAD, GANDHINAGAR
BENGALURU-560009.
3.
THE PRINCIPAL SECRETARY TO GOVT
FINANCE DEPARTMENT
2ND FLOOR, VIDHANA SOUDHA
DR B R AMBEDKAR VEEDHI
BENGALURU-560001.
…PETITIONERS
(BY SRI.M RAJA KUMAR., AGA. FOR PETITIONERS)
AND:
1.
SRI N RAVIRATHNA
NO 330/A, 38TH CROSS
9TH BLOCK, JAYANAGARA
BENGALURU-560069.
HC-KAR
2.
THE LABOUR OFFICER &
CONTROLLING AUTHORITY
UNDER THE PAYMENT OF GRATUITY ACT 1972
AUTHORITY COURT
BENGALURU SUB DIVISION 4
KARMIKA BHAVANA
BANNERUGHATTA ROAD
BENGALURU-560029.
…RESPONDENTS
(BY SMT. SRIMATHI M L., ADVOCATE FOR R1:
R2 SERVED)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL
FOR THE RECORDS IN CASE NO.LCB-4/PGA/CR-58/2016-17, ON THE FILE OF THE LABOUR OFFICER AND CONTROLLING
AUTHORITY UNDER THE PAYMENT OF GRATUITY ACT, 1972, AUTHORITY COURT, BENGALURU SUB DIVISION-4, KARMIKA
BHAVANA, BANNERUGHATTA ROAD, BENGALURU 560029 AS
PER ANNEXURE-A AND ETC.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING
IN ‘B’ GROUP HIS DAY, ORDER WAS MADE THEREIN AS
UNDER:
CORAM: HON'BLE MR. JUSTICE H.T. NARENDRA PRASAD
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ORAL ORDER
Learned Additional Government Advocate appearing for the petitioners submits that the issue in this writ petition is for payment of difference of gratuity during the period the first respondent was working as a daily wages employee, i.e., prior to regularization of his appointment.
HC-KAR
2. This issue is pending before Apex Court in Civil Appeal No.564/2020.
3. In view of the above, this writ petition stands disposed of. Any order passed by the Apex Court in Civil Appeal No.564/2020 shall be applicable to the petitioners herein as well. Till then, the respondent No. 2 is directed not to seek for implementation of the impugned order.
(H.T. NARENDRA PRASAD) JUDGE
CM LIST NO.: 1 SL NO.: 58