M/S. S2 Homes, v. State of Karnataka

Karnataka HC8 Jul 2026WP/17148/2026

Case brief

AI extract

What is this about?

Karnataka High Court, Bengaluru; WP No. 17148 of 2026 (T-RES); M/s. S2 Homes v. State of Karnataka (Finance Department, GST Wing) and commercial tax authorities; GST dispute; Order-in-Appeal under Section 107(11) Karnataka GST Act, 2017; writ of certiorari sought against appellate order dated 29.04.2025 (Annexure-A) and adjudication order dated 29.04.2024 (Annexure-J); petition withdrawn with liberty to approach GST Tribunal and seek exclusion of time spent in prosecution; Justice B M Shyam Prasad; oral order dated 08.07.2026.

What did the court decide?

Leave to withdraw the writ petition granted, with liberty to the petitioner to approach the GST Tribunal seeking exclusion of the time spent in prosecuting this petition. ¶¶29

M/S. S2 Homes, Vs State of Karnataka — GST and Indirect Tax | Karnataka HC (2026)

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NC: 2026:KHC:34560 WP No. 17148 of 2026

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 8^TH DAY OF JULY, 2026

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BEFORE

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THE HON'BLE MR. JUSTICE B M SHYAM PRASAD

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WRIT PETITION NO. 17148 OF 2026 (T-RES)

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BETWEEN:

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M/S. S2 HOMES, A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 SURVEY NO. 136, THE WATER GROVE, KAMASANDRA VILLAGE, ELECTRONIC CITY, PHASE II, ANANATHNAGAR ROAD, BENGALURU 560 100, REPRESENTED BY ITS PARTNER SRI CHETHAN KUMAR.

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Digitally signed by VANAMALA N

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Location: HIGH COURT OF KARNATAKA

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…PETITIONER

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(BY SRI. ANOOP HARANAHALLI.,ADVOCATE)

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AND:

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STATE OF KARNATAKA DEPARTMENT OF FINANCE (GST WING), VIDHANA SOUDHA, AMBEDKAR VEEDHI, BANGALORE-560001 REP. BY ITS SECRETARY.

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2 - NC: 2026:KHC:34560 WP No. 17148 of 2026

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HC-KAR

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THE JOINT COMMISSIONER OF COMMERCIAL TAXES, NO.641, 6^TH FLOOR, BMTC DEPOT, TTMC BUILDING, KORAMANGALA, BENGALURU - 560095.

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THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, NO. 601, 6^TH FLOOR BMTC DEPOT, TTMC BUILDING, NEAR SONY SIGNAL, KORAMANGALA, BENGALURU - 560 095.

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…RESPONDENTS

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(BY SRI.K HEMA KUMAR., AGA)

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THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I. ISSUE A WRIT OF CERTIORARI AND QUASH THE ORDER DATED 29.04.2025 IN APPEAL NO. GST-AP-NO. 360/2024-25 PASSED BY THE 2^ND RESPONDENT IS PRODUCED AT ANNEXURE-A, AND; II. ISSUE A WRIT OF CERTIORARI AND QUASH THE ORDER DATED 29.04.2024 BEARING NO. DCCT (AUDIT) -4.1/GSTADJ/2024-25 PASSED BY THE 3^RD RESPONDENT, PRODUCED AT ANNEXURE-J.

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THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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3 - NC: 2026:KHC:34560 WP No. 17148 of 2026

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HC-KAR

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CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD

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ORAL ORDER

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The petitioner has called in question the Orderin-Appeal dated 29.04.2025 under Section 107 (11) of the Karnataka Goods and Services Tax Act, 2017 [for short, ‘the Act’ ] and presently, a memo is filed seeking leave to withdraw the petition but with liberty to the petitioner to approach the GST Tribunal. The Appellate Authority's order is on merits, and hence, the memo is accepted permitting withdrawal of the petition with liberty to the petitioner to approach the GST Tribunal seeking exclusion of the time spent in prosecuting this petition.

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Sd/(B M SHYAM PRASAD) JUDGE

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SA ct:sr

M/S. S2 Homes, v. State of Karnataka

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M/S. S2 Homes, v. State of Karnataka

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