M/S Fiorano Software Technologies Pvt. Ltd., Vs Deputy Commissioner of Central Tax

¶1

1 - NC: 2025:KHC:12179 WP No. 25416 of 2024

¶2

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

¶3

DATED THIS THE 22^ND DAY OF MARCH, 2025

¶4

BEFORE

¶5

THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 25416 OF 2024 (T-RES)

¶6

BETWEEN:

¶7

M/S. FIORANO SOFTWARE TECHNOLOGIES PVT. LTD., UNIT NO.1, UGF, INVENTOR ITPL, WHITEFIELD ROAD, BENGALURU - 560 066. [REPRESENTED BY ANJALI SAINI -, CHIEF FINANCIAL OFFICER, AGED ABOUT 63 YEARS, D/O LATE BRIG VIJEY KUMAR GHAI] (UNDER REGISTERED COMPANIES ACT, 1956).

¶8

…PETITIONER

¶9

(BY SRI. RAGHAVENDRA C R., ADVOCATE)

¶10

AND:

¶11

Digitally signed by CHAITHRA P Location: High Court of Karnataka

¶12

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

¶13

…RESPONDENT

¶14

(BY SRI.JEEVAN J NEERALGI, ADVOCATE)

¶15

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED SCNS ISSUED BY THE RESPONDENT, ENCLOSED AS ANNEXURE A TO A10 AND ISSUE DIRECTIONS TO THE RESPONDENT FOR GRANT OF THE REFUND CLAIMED BY THE PETITIONER AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

¶16

2 -

¶17

NC: 2025:KHC:12179 WP No. 25416 of 2024

¶18

CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

¶19

ORAL ORDER

¶20

In this petition, the petitioner has sought for the

¶21

following reliefs:

¶22

(A) Issue a writ of certiorari or any other writ or direction or order to quash impugned SCNs mentioned below, issued by the Respondent and issue directions to the Respondent for grant of the refund claimed by the petitioner:

¶23

a. The impugned SCN No. C.NO.V/18/24/2010 Ref(ST)/227 Refund dated 17.01.2011 issued by Respondent, enclosed as Annexure A .

¶24

b. The impugned SCN No. C.NO.V/18/23/2010 Refund.229 dated 17.01.2011 issued by Respondent, enclosed as Annexure A1 .

¶25

c. The impugned SCN No. C.NO.V/18/21/2010 Ref. (ST)/225 dated 17.01.2011 issued by Respondent, enclosed as Annexure A2 .

¶26

d. The impugned SCN No. C.NO.V/18/22/2010 Refund ST/220 dated 19.01.2011 issued by Respondent, enclosed as Annexure A3 .

¶27

e. The impugned SCN No. C.NO.IV/16/619/2013 ST.(R)/2729/13 dated No. 27.09.2013 issued by Respondent, enclosed as Annexure A4 .

¶28

3 - NC: 2025:KHC:12179 WP No. 25416 of 2024

¶29

f. The impugned SCN No. C.NO.IV/16/1263/2014/ST (R) DVN-I 3395/14 dated 28.05.2014 issued by Respondent, enclosed as Annexure A5.

¶30

g. The impugned SCN No. C.NO.IV/16/1282/2014/ST (R) DVN-1/4788/14 dated 21.07.2014 issued by Respondent, enclosed as Annexure A6 .

¶31

h. The impugned SCN No. C.NO.IV/16/1432&1433/2014/ST (R) DVN-I/5992/14 dated 05.09.2014 issued by Respondent, enclosed as Annexure A7 .

¶32

i. The impugned SCN No. C.NO.IV/16/11/2014-ST-1 (R) D-V/7534/14-21/11/2014 dated 20.11.2014 issued by Respondent, enclosed as Annexure A8 .

¶33

j. The impugned SCN No C.NO.IV/16/32/2015 ST-II Div-B (R)/677/15 - 19.02.15 dated 16.02.2015 issued by Respondent, enclosed as Annexure A9 .

¶34

k. The impugned SCN No C. No. IV/16/33/2015 ST-II Div-B (R)/675/15 - 19.2.15 dated 16.02.2015 issued by Respondent, enclosed as Annexure A10 .

¶35

(B) Alternatively, issue an appropriate writ, order or direction more particularly one in the nature of a Writ of Mandamus directing the respondent to adjudicate the impugned show cause notices within a time frame, which are enclosed as:

¶36

a. The impugned SCN No. C.NO.V/18/24/2010 ReF(ST)/227 Refund dated 17.01.2011 issued by Respondent, enclosed as Annexure A .

¶37

4 -

¶38

NC: 2025:KHC:12179 WP No. 25416 of 2024

¶39

b. The impugned SCN No. C.NO.V/18/23/2010 Refund.229 dated 17.01.2011 issued by Respondent, enclosed as Annexure A1 .

¶40

c. The impugned SCN No. C.NO.V/18/21/2010 Ref. (ST)/225 dated 17.01.2011 issued by Respondent, enclosed as Annexure A2 .

¶41

d. The impugned SCN No. C.NO.V18/22/2010 Refund ST/220 dated 19.01.2011 issued by Respondent, enclosed as Annexure A3 .

¶42

e. The impugned SCN No. C.NO.IV/16/619/2013 ST.(R)/2729/13 dated 27.09.2013 issued by Respondent, enclosed as Annexure A4 .

¶43

f. The impugned SCN No. C.NO.IV/16/1263/2014/ST (R) DVN-I 3395/14 dated 28.05.2014 issued by Respondent, enclosed as Annexure A5 .

¶44

g. The impugned SCN No. C.NO.IV/16/1282/2014/ST (R) DVN-1/4788/14 dated 21.07.2014 issued by Respondent, enclosed as Annexure A6 .

¶45

h. The impugned SCN No. C.NO.IV/16/1432&1433/2014/ST (R) DVN-1/5992/14 dated 05.09.2014 issued by Respondent, enclosed as Annexure A7 .

¶46

i. The impugned SCN No. C.NO.IV/16/11/2014-ST-I (R) D-V/7534/14 - 21/11/14 dated 20.11.2014 issued by Respondent, enclosed as Annexure A8 .

¶47

5 - NC: 2025:KHC:12179 WP No. 25416 of 2024

¶48

j. The impugned SCN No C.NO.IV/16/32/2015 ST-II Div-B (R)/677/15 19/10/15 dated 16.02.2015 issued by Respondent, enclosed as Annexure A9 .

¶49

k. The impugned SCN No C. No. IV/16/33/2015 ST-II Div-B (R)/675/15 - 19/2/15 dated 16.02.2015 issued by Respondent, enclosed as Annexure A10 .

¶50

(C) Issue an appropriate writ, order or direction more particularly one in the nature of a Writ of Mandamus directing the respondent grant refund processed in term of the order dated 31.12.2015 which are enclosed as Annexure A11 .

¶51

(D) Issue an appropriate writ, order or direction more particularly one in the nature of a Writ of Mandamus (a) directing the respondents to grant the interest of 6% p.a. from the date of granting of refund amounts.

¶52

And

¶53

(E) Grant such other consequential reliefs, as this Honourable High Court may think fit including the cost of this writ petition.

¶54

Heard the learned counsel for the petitioner and learned counsel for the respondent. Perused the material on record.

¶55

After arguing the matter for some time, learned counsel for the petitioner submits that the petition may be disposed

¶56

6 - NC: 2025:KHC:12179 WP No. 25416 of 2024

¶57

of directing the respondent to adjudicate upon impugned showcause notices at Annexures-A to A10 within stipulated time frame. It is also submitted that the respondent has already passed an order at Annexure-A11 dated 31.12.2015 but refund has not been granted to the petitioner, who is before this Court by way of present petition.

¶58

Per contra, learned counsel for the respondent submits that if reasonable time is granted, the respondent would not only comply with the order at Annexure-A11 dated 31.12.2015 but also consider and pass appropriate orders pursuant to Annexures-A to A10 in accordance with law.

¶59

In view of the aforesaid facts and circumstances and rival submissions, petition stands disposed of directing the respondent to grant refund in favour of the petitioner in terms of Annexure-A11 dated 31.12.2015 within a period of two months from today. In addition thereto, the respondent shall also address the grievance of the petitioner and by considering the same, shall pass appropriate orders pursuant to the impugned show-cause notices at Annexure-A to A10 and reply submitted by the petitioner

¶60