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M/S Sepson India Pvt. Ltd. Vs Assistant… — Writ and Judicial Review | Karnataka HC (2025)

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Karnataka HC
2025
M/S Sepson India Pvt. Ltd. Vs Assistant CommissionerM/S Sepson India Pvt. Ltd. v. Assistant Commissioner

Dismissed¶28

M/S Sepson India Pvt. Ltd. v. Assistant Commissioner

Karnataka HC12 Mar 2025WP/28665/2023

Case brief

AI extract

What is this about?

Dismissed as withdrawn; Karnataka HC Bengaluru, Justice S.R. Krishna Kumar, 12.03.2025; writ under Articles 226 and 227; GSTR-3B return acceptance; Form GST APL-04; interest levy Rs.74,07,021/- on tax and ITC; CBIC Circular No.39/13/2018-GST dated 03.04.2018; Gujarat High Court judgment dated 11.02.2022 (unnamed); withdrawal to avail GST penalty/interest waiver scheme requiring no pending litigation; request for liberty to revive if scheme application rejected; Sepson India Pvt Ltd; WP No. 28665 of 2023 (T-RES); no substantive adjudication of the GST dispute.

What did the court decide?

On a memo filed by learned counsel for the petitioner seeking permission to withdraw the petition in order to avail benefits under a GST department scheme providing waiver of penalty and interest conditional on absence of pending litigation (with a request for liberty to revive if the scheme application were rejected), the Court took the memo on record and dismissed the petition as withdrawn.

What the court decided

AI extract

Outcome

Dismissed

Issue for consideration

Whether the respondents should be directed to accept the petitioner's GSTR-3B return (Annexure-A, GSTN 29AAUCS2053GIZZ dated 14.11.2017) with the correct amount of turnover, tax paid and Input Tax Credit claimed, as per CBIC Circular No.39/13/2018-GST dated 03.04.2018 and the Gujarat High Court judgment dated 11.02.2022.

Ratio / Principle

On a memo filed by learned counsel for the petitioner seeking permission to withdraw the petition in order to avail benefits under a GST department scheme providing waiver of penalty and interest conditional on absence of pending litigation (with a request for liberty to revive if the scheme application were rejected), the Court took the memo on record and dismissed the petition as withdrawn.

Detailed headnote1 paragraphs

Writ Petition No.28665 of 2023 (T-RES), M/s Sepson India Pvt Ltd v. Assistant Commissioner and others (Commercial Taxes, Audit-4.5/DGSTO-4): The petitioner had challenged orders dated 20/02/2023 (Annexure-H1, Form GST Apl-04, File No. DCCT(A)-4.5/DGSTO4/Adjudication/No.5/2022-23) and 19/09/2023 (Annexure-J) levying interest of Rs.74,07,021/- on tax and Input Tax Credit paid and claimed, and sought directions that the respondents accept its GSTR-3B return dated 14.11.2017 with correct turnover, tax and ITC, relying on CBIC Circular No.39/13/2018-GST dated 03.04.2018 and a Gujarat High Court judgment dated 11.02.2022. Before orders could be passed, counsel filed a memo seeking withdrawal so the petitioner could avail a GST department waiver scheme conditioned on absence of pending litigation, requesting liberty to revive if the application were rejected. The Court (S.R. Krishna Kumar, J.; oral order dated 12.03.2025) took the memo on record and dismissed the petition as withdrawn; the order does not expressly grant or refuse liberty to revive.

A

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NC: 2025:KHC:10527 WP No. 28665 of 2023

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12^TH DAY OF MARCH, 2025

BEFORE

THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.28665 OF 2023 (T-RES)

BETWEEN:

M/S SEPSON INDIA PVT LTD HAVING ITS OFFICE AT NO.21-A1 AND 21-A2 ELECTRONIC CITY POST KIADB, HOSUR ROAD VEERASANDRA INDUSTRIAL AREA BENGALURU – 560 100. REPRESENTED BY ITS EXECUTIVE DIRECTOR AND CEO MR H N ANANTHRAJ (COMPANY IS REGISTERED UNDER COMPAINES ACT)

…PETITIONER

(BY SRI. VAMSHI KRISHNA C., ADVOCATE) AND:

Digitally signed by CHANDANA B M Location: HIGH COURT OF KARNATAKA

ASSISTANT COMMISSIONER COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-4.5, DGSTO-4 KORAMANGALA BENGALURU – 560 047.

THE DEPUTY COMMISSIONER COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-4.5, DGSTO-4 KORAMANGALA BENGALURU – 560 047.

THE JOINT COMMISSIONER COMMISSIONER OF COMMERCIAL TAXES SHANTHINAGAR BENGALURU – 560 027.

…RESPONDENTS

(BY SRI. SHAMANTH NAIK, HCGP)

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NC: 2025:KHC:10527 WP No. 28665 of 2023

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE DIRECTIONS THAT THE RESPONDENT SHALL ACCEPT THE RETURNS IN THE GSTR-3B, ANNEXURE-A BEARING NO.GSTN 29AAUCS2053GIZZ DATED 14.11.2017 WITH THE CORRECT AMOUNT OF TURNOVER AND TAX PAID AS WELL AS INPUT TAX CREDIT CLAIMED AS PER CIRCULAR NO.39/13/2018-GST DATED 03.04.2018 ISSUED BY CBIC ANNEXURE-K AND GUJARAT HIGH COURT JUDGMENT DATED 11.02.2022 ANNEXURE-M 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

Learned counsel for the petitioner files a memo seeking permission to withdraw the petition. The said memo is taken on record and the same reads as under:

“The Petitioner respectfully submits that the present Petition has been filed challenging the Order dated 19/09/2023 passed by the Respondent No. 1 in Annexure-J, bearing No. Form GST Apl-04 and dated 20/02/2023 passed by the Second Respondent Annexure-H1 bearing File No.DCCT(A)-4.5/DGSTO4/Adjudication/No.5/2022-23 levying interest of Rs.74,07,021/- on the tax and Input Tax Credit paid and claimed. The Petitioner has now been made aware of a scheme introduced by the Goods and Services Tax (GST) department, which provides for waiver of GST penalty and interest, subject to certain conditions. One of the prerequisites for availing the benefits under the scheme is the absence of any pending litigation. In view of the above, the Petitioner seeks permission to withdraw the present writ petition to avail the benefits under the scheme. The Petitioner further prays that, in the event the Petitioner's application under the scheme is

3 -

NC: 2025:KHC:10527 WP No. 28665 of 2023

rejected for any reason, liberty may be granted to the Petitioner to revive the present writ petition and seek appropriate reliefs before this Hon'ble Court.

In light of the foregoing, the Petitioner most respectfully prays that this Hon'ble Court may be pleased to permit the Petitioner to withdraw the present writ petition to avail the benefits of the GST scheme; and also grant liberty to the Petitioner to restore the present writ petition in case the application under the scheme is rejected in the interest of justice and equity.”

2. Accordingly, petition is dismissed as withdrawn .

SD/(S.R.KRISHNA KUMAR) JUDGE

SV List No.: 1 Sl No.: 45

Issues for consideration

1 issue framed by the court

AI extract

1.
Whether the respondents should be directed to accept the petitioner's GSTR-3B return (Annexure-A, GSTN 29AAUCS2053GIZZ dated 14.11.2017) with the correct amount of turnover, tax paid and Input Tax Credit claimed, as per CBIC Circular No.39/13/2018-GST dated 03.04.2018 and the Gujarat High Court judgment dated 11.02.2022.¶18

Cases cited

Colour shows how this judgement treated each authority

AI extract

GUJARAT HIGH COURT JUDGMENT DATED 11.02.2022 ANNEXURE-MReferred¶18

Statutes considered

1 provisions across 1 enactments

AI extract

Constitution of IndiaArticles 226 and 227¶18

Procedural history

How this case reached the court

AI extract

Order under challenge
Orders levying interest of Rs.74,07,021/- on the tax and Input Tax Credit paid and claimed: order dated 19/09/2023 passed by Respondent No. 1 (Annexure-J) and order in Form GST Apl-04 dated 20/02/2023 passed by the Second Respondent (Annexure-H1), bearing File No. DCCT(A)-4.5/DGSTO4/Adjudication/No.5/2022-23.¶23
Respondent No. 1 / Second Respondent (Karnataka commercial tax authorities) · 19/09/2023 and 20/02/2023
Prior proceeding
Writ petition filed under Articles 226 and 227 of the Constitution of India seeking directions that the respondents accept the petitioner's GSTR-3B return (GSTN 29AAUCS2053GIZZ dated 14.11.2017) with correct turnover, tax paid and Input Tax Credit, per CBIC Circular No.39/13/2018-GST dated 03.04.2018 and a Gujarat High Court judgment dated 11.02.2022.¶18
Prior proceeding
At the stage of orders, learned counsel for the petitioner filed a memo seeking permission to withdraw the petition in order to avail benefits under a GST department scheme waiving penalty and interest, conditional on absence of pending litigation, and requesting liberty to revive the petition if the application under the scheme were rejected.¶22

Parties & counsel

AI extract

petitioner
M/S SEPSON INDIA PVT LTD¶7
VAMSHI KRISHNA C.
respondent
ASSISTANT COMMISSIONER, COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-4.5, DGSTO-4, KORAMANGALA, BENGALURU¶11
SHAMANTH NAIK
respondent
DEPUTY COMMISSIONER, COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-4.5, DGSTO-4, KORAMANGALA, BENGALURU¶12
SHAMANTH NAIK
respondent
JOINT COMMISSIONER, COMMISSIONER OF COMMERCIAL TAXES, SHANTHINAGAR, BENGALURU¶13
SHAMANTH NAIK

Coram

AI extract

S.R.KRISHNA KUMARauthor¶20

Case details

As recorded by the court registry

Court: Karnataka HC
Decided on: 12 Mar 2025 · March
Registered: 19 Dec 2023
Case no.: WP/28665/2023
CNR: KAHC010663252023
Topic: Writ and Judicial Review
Bench: S.r.krishna Kumar
Disposal: DISMISSED
Case type: WRIT PETITION (T-RES)

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Cite this judgement

M/S Sepson India Pvt. Ltd. v. Assistant Commissioner, WP/28665/2023 (KA), decided on 12 March 2025.

The High Court of Karnataka publishes no neutral citation for this judgement — cite it by case number and date of decision.

Cases cited1

GUJARAT HIGH COURT JUDGMENT DATED 11.02.2022 ANNEXURE-MReferred¶18

Open Authorities

Statutes1

Constitution of IndiaArticles 226 and 227

View all statutes

Procedural history3

Orders levying interest of Rs.74,07,021/- on the tax and Input Tax Credit paid and claimed: order dated 19/09/2023 passed by Respondent No. 1 (Annexure-J) and order in Form GST Apl-04 dated 20/02/2023 passed by the Second Respondent (Annexure-H1), bearing File No. DCCT(A)-4.5/DGSTO4/Adjudication/No.5/2022-23.Respondent No. 1 / Second Respondent (Karnataka commercial tax authorities) · 19/09/2023 and 20/02/2023
Writ petition filed under Articles 226 and 227 of the Constitution of India seeking directions that the respondents accept the petitioner's GSTR-3B return (GSTN 29AAUCS2053GIZZ dated 14.11.2017) with correct turnover, tax paid and Input Tax Credit, per CBIC Circular No.39/13/2018-GST dated 03.04.2018 and a Gujarat High Court judgment dated 11.02.2022.
At the stage of orders, learned counsel for the petitioner filed a memo seeking permission to withdraw the petition in order to avail benefits under a GST department scheme waiving penalty and interest, conditional on absence of pending litigation, and requesting liberty to revive the petition if the application under the scheme were rejected.

View full history

Bench / Coram

S.R.KRISHNA KUMAR

Parties & counsel