Karnataka High Court
M/S M K Agrotech Private Limited vs Union Of India on 31 October, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
-1-
NC: 2025:KHC:44217
WP No. 18394 of 2023
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 31ST DAY OF OCTOBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 18394 OF 2023 (T-RES)
BETWEEN:
M/S M K AGROTECH PRIVATE LIMITED
29AADCK7734KIZZ
NO.389, KAVERI LAYOUT,
M B ROAD, SRIRANGAPATNA,
MANDYA DIST. - 571 438
(REPRESENTED BY
SRI IMRAN KHAN, DIRECTOR)
REGISTERED UNDER THE COMPNIES ACT.
...PETITIONER
(BY SMT. VANI DWEVEDI & MEGHANA LAL, ADVOCATES FOR
SRI. RAVI RAGHAVAN, ADVOCATE)
AND:
1. UNION OF INDIA
THROUGH ITS SECRETARY (REVENUE)
Digitally signed MINISTRY OF FINANCE,
by CHANDANA DEPARTMENT OF REVENUE,
BM CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
Location: High GOVERNMENT OF INDIA, NORTH BLOCK,
Court of NEW DELHI - 110 001
Karnataka
2. COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE
BANNIMANTAP DIVISION S1 AND S2,
VINAYA MARGA, SIDDHARTHA NAGAR
MYSURU - 570 011
3. ASSISTANT COMMISSIONER OF CENTRAL GST AND
CENTRAL EXCISE
BANNIMANTAP DIVISION S1 AND S2,
VINAYA MARGA, SIDDHARTHA NAGAR,
MYSURU - 570 011
-2-
NC: 2025:KHC:44217
WP No. 18394 of 2023
HC-KAR
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
THROUGH ITS CHAIRMAN,
NORTH BLOCK,
NEW DELHI - 110 001
...RESPONDENTS
(BY SRI. JEEVAN J. NEERALGI, ADVOCATE)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE
CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED
ORDER NO.REFUNDS/GST/SO/03/2023-24, ISSUED BY RESPONDENT
NO.3, DTD 27.04.2023 AT ANNEXURE-K, IN SO FAR AS THE
PETITIONER IS CONCERNED 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
In this petition, petitioner seeks for the following reliefs:-
"i. Issue Writ of Certiorari or Writ in the nature of Certiorari or any other writ, order or direction quashing the impugned order No. Refunds/GST/SO/03/2023- 24, issued by Respondent No.3, dated 27.04.2023 at Annexure-K, in so far as the petitioner is concerned.
ii. Issue Writ of mandamus or Writ in the nature of mandamus or any other writ, order or direction directing the Respondents to grant refund claim to the Petitioner, along with interest; and/or iii. Declare Circular No.181/13/2022-GST dated 10.11.2022 [Annexure-F] issued by respondent No.1 as ultra vires the CGST/KGST Act, 2017 and ultra--3-
NC: 2025:KHC:44217 WP No. 18394 of 2023 HC-KAR vires to the Notification dated 13.07.2022 at Annexure-D and as being unconstitutional; and/or iv. Issue any other Writ or direction deemed fit in the facts and circumstances of the case in the interest of justice and equity including the cost of the Writ petition."
2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
3. Learned counsel for the petitioner submits that the issue in controversy involved in the present petition is directly and squarely covered by the following decisions:
(i) MK Agro Tech Pvt. Ltd Vs. Union of India -
W.P.No.1449/2024 & Connected Matters - dated 03.07.2025 (Karnataka).
(ii) Indian Oil Corporation Ltd. Vs. Assistant Commissioner of Central Tax - 2025 VIL 318 KAR.
(iii) M/s. Priyanka Refineries Pvt. Ltd. And Gemini Edibles and Fats India Ltd. Vs. DCCT and Ors. - 2025 VIL 113 AP (Department SLP dismissed - 2025-VIL-30-SC)
(iv) Patanjali Foods India Vs. Union of India - 2025 VIL 213 GUJ (Gujarat).
(v) Shree Proteins Pvt. Ltd v. Union of India - 2025 (5) TMI 373 - (Gujarat).
-4-
NC: 2025:KHC:44217 WP No. 18394 of 2023 HC-KAR
4. It is submitted that the aforesaid judgments having not been considered by the respondents while passing the impugned order rejecting refund claim of the petitioner, aggrieved by which, the petitioner is before this Court by way of the present petition.
5. A perusal of the impugned order at Annexure-K dated 27.04.2023 will indicate that the aforesaid judgment and the legal principle enunciated therein has not been considered by the respondent while passing the impugned order and hence, the impugned order deserves to be quashed and the matter be remitted back to the respondent for reconsideration afresh in accordance with law.
6. Learned counsel for the respondents has proceeded to reject the claim of the petitioner on the following two grounds:
(i) Rate of tax and out put are one and the same.
(ii) Notification No.9/2022 dated 13.07.2022 is retrospective in nature .
It is submitted that sofar as the findings recorded by the respondents that the rate of tax for input and output is one and the same, the said issue has been answered in favour of the petitioner -5- NC: 2025:KHC:44217 WP No. 18394 of 2023 HC-KAR as held in the cases of MK Agro and Indian Oil Corporation (supra).
7. It is also pointed out that the issue as to Notification No.9/2022 dated 13.07.2022 is perspective or retrospective has also been answered in favour of the petitioner/tax payer/assessee in the case of M/s. Priyanka Refineries Pvt. Ltd. And Gemini Edibles and Fats India Ltd (supra) has been confirmed by the Apex Court in the case of Assistant Commissioner of Central Taxes and others Vs. M/s. Gemini Edibles and Fats India Limited and another - 2025-VIL-30-SC and in view of the same, the matter deserves to be disposed of bearing in mind the aforesaid judgments.
8. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed.
9. As rightly contended by the learned counsel for the petitioner that the issue as to whether the rate of tax relating to number of output and input tax under Section 54 of the CGST act, 2017, is answered in favour of the petitioner as held in the case of -6- NC: 2025:KHC:44217 WP No. 18394 of 2023 HC-KAR Indian Oil Corporation (supra). So also, the Notification No.9/2022 dated 13.07.2022 has been held to be prospective in nature in the aforesaid judgment confirmed by the Apex Court.
10. Under these circumstances, I deem it just and appropriate to set aside the impugned order and remit the matter back to the concerned respondent for reconsideration of the refund in accordance with law.
11. In the result, I pass the following:
ORDER
(i) The petition is allowed.
(ii) The impugned order at Annexure-K dated 27.04.2023 passed by respondent No.3 is set aside.
(iii) The matter is remitted back to respondent No.3 for reconsideration of the claim of the petitioner for refund together with applicable interest, afresh and as expeditiously as possible.
Sd/-
(S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 19