Karnataka High Court
WA/290/2025 of THE PRINCIPAL COMMISSIONER OF CENTRAL TAX Vs M/S.BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED on 17 September 2026
CNR: KAHC010127912025 NC: 2026:KHC:50586-DB WA No. 290 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF SEPTEMBER, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA WRIT APPEAL NO. 290 OF 2025 (T-IT) BETWEEN: 1. THE
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 17TH DAY OF SEPTEMBER, 2026
PRESENT
THE HON'BLE MR. JUSTICE S.G.PANDIT
AND
THE HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA
WRIT APPEAL NO. 290 OF 2025 (T-IT)
BETWEEN:
1.
THE PRINCIPAL COMMISSIONER
OF CENTRAL TAX
OFFICE OF THE COMMISSIONER
OF CENTRAL TAX,
GST EAST COMMISSIONERATE
BENGALURU TRAFFIC AND TRANSIT
MANAGEMENT CENTRE,
BMTC BUS STAND,
HAL AIRPORT ROAD, DOMMALURU,
BENGALURU-560071.
2.
THE COMMISSIONER OF
CENTRAL TAX
OFFICE OF THE PRINCIPAL COMMISSIONER
OF CENTRAL TAX,
GST BENGALURU EAST,
TRAFFIC AND TRANSIT
MANAGEMENT CENTRE,
BMTC BUS STAND,
HAL AIRPORT ROAD, DOMMALURU,
BENGALURU-560071.
…APPELLANTS
(BY SRI. JEEVAN J. NEERALAGI, ADV.)
AND:
M/S. BANGALORE ELECTRICITY SUPPLY
COMPANY LIMITED
SHIVAJINAGAR DIVISION
Digitally signed by
NANJUNDACHARI
Location: High
Court of
Karnataka
HC-KAR
REP. BY ITS EXECUTIVE ENGINEER (ELE)
SRI ASHOK P R
AGED ABOUT 39 YEARS,
S/O SRI RAMACHANDRAPPA P T
O/O THE EXECUTIVE ENGINEER ELECTRICAL,
SHIVAJINAGAR DIVISION BESCOM
LAZER ROAD, COOKE TOWN
BANGALORE-560005.
…RESPONDENT
(BY SRI. ANNAMALAI S., ADV.)
THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH
COURT ACT PRAYING TO A) TO ALLOW THE ABOVE APPEAL FILED BY
THE APPELLANT THEREBY SETTING ASIDE THE ORDER PASSED BY
THE LEARNED SINGLE JUDGE IN WRIT PETITION NO.5583/2024
(T-IT), DATED 04.09.2024, AND CONSEQUENTLY DISMISS THE SAID
PETITION AND ETC.
THIS
APPEAL,
COMING
ON
FOR ORDERS,
THIS
DAY,
JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM:
HON'BLE MR. JUSTICE S.G.PANDIT
AND
HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORAL JUDGMENT
(PER: HON'BLE MR. JUSTICE S.G.PANDIT)
Heard learned counsel Sri.Jeevan J. Neeralgi for appellants/Revenue and learned counsel Sri.Annamalai.S., for BESCOM/assessee. Perused the entire appeal papers.
2. The above appeal filed under Section 4 of the Karnataka High Court Act, 1961 is directed against the
HC-KAR
learned Single Judge’s order dated 04.09.2024 in W.P.No.5583/2024, wherein, the learned Single Judge quashed the common show cause notice dated 25.10.2021 (Annexure-A) and also the impugned order-in-original dated 07.11.2023 (Annexure-B), reserving liberty to the appellants/Revenue to take recourse to such remedies as available in law including issuing fresh show cause notices subject to all just exceptions and defences available to the petitioner.
3. The order impugned herein is a common order passed by the learned Single Judge clubbing five writ petitions i.e., W.P.No.5583/2024, W.P.No.6141/2024, W.P.No.6144/2024, W.P.No.6149/2024 and W.P.No.6188/2024. The other four writ petitions (except W.P.No.5583/2024 which is the subject matter of present appeal) were the subject matter of W.A.No.1651/2024 and Connected Appeals, which are dismissed by this Court
HC-KAR
vide judgment dated 09.04.2026, confirming the order passed by the learned Single Judge.
4. In view of the above, the present writ appeal is also disposed of in the same terms of judgment dated 09.04.2026 in W.A.No.1651/2024 and Connected Appeals.
Sd/- (S.G.PANDIT) JUDGE
Sd/- (DR.CHILLAKUR SUMALATHA) JUDGE
NC CT:bms List No.: 1 Sl No.: 4