- 1 - NC: 2025:KHC:12171 WP No. 526 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 526 OF 2025 (T-RES) BETWEEN: SHRI RAHUL MANOHARSA METRANI PROP. SOUTHERN SANITATAION NO.268, FIRST FLOOR SAPTHAGIRI LAYOUT MUTURAYANGAR EXTENSION R V ENGG COLLEGE POST BENGALURU – 560 059 …PETITIONER (BY SRI. VENKATESH G., ADVOCATE) AND: 1. ADDITIONAL COMMISSIONER OF CENTRAL TAX BANGALORE SOUTH WEST COMMISSIONERATE 2ND FLOOR BMTC BUILDING KANAPURA RAOD BANASHANKARI BENGLAURU - 560 070 2. ASSISTANT COMMISIONER OF CENTARL TAX BANGALORE SOUTH WEST COMMISSIONERATE 1ST FLOOR BMTC BUILDING KANAPURA ROAD BANASHANKARI BENGALURU – 560 070 3. SUPERINTENDENT OF CENTRARL TAX RANGE AED-1, EAST DIVISION-1 BANGALORE EAST GST COMMISSIONERATE B WING, 6TH FLOOR Digitally signed by NANDINI D Location: High Court of Karnataka - 2 - NC: 2025:KHC:12171 WP No. 526 of 2025 TRAFFICE MANAGEMENT CENTRE BMTC BUS STAND OLD AIRPORT ROAD DOMMALURU, BANGALORE – 560 071 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) QUASH THE ORDER-IN-ORIGINAL DATED 31.08.2023 ISSUED ON 08.09.2023 BEARING OIO NO. 71/2023- 24-SERVICE TAX PASSED BY THE RESPONDENT NO.1, ENCLOSED HEREWITH AS ANNEXURE-A. II) QUASH THE NOTICE TO SHOW CAUSE DATED 19.04.2021 BEARING SCN NO.86/2021-22 ISSUED BY THE RESPONDENT NO.1, ENCLOSED HEREWITH AND MARKED AS ANNX-B III) ISSUE A WRIT OF CERTIORARI QUASHING THE NOTICE DATED 22.04.2024 IN FORM GST DRC-13 ADDRESSED TO THE BRANCH MANAGER, TAMILNADU MERCHANTILE BANK LTD., KENGERI, BENGALURU – 560 060 ISSUED BY THE RESPONDENT NO. 2, ENCLOSED HEREWITH AND MARKED AS ANNEXURE-C AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: “(i) Issue a writ in the nature of certiorari quashing the Order-in-Original dated 31.08.2023 issued on 08.09.2023 bearing OIO No.71/2023-24-SERVICE TAX passed by the Respondent No.1, enclosed herewith as Annexure-A. (ii) Issue a writ of Certiorari quashing the Notice to show cause dated 19.04.2021 bearing SCN No:86/2021- - 3 - NC: 2025:KHC:12171 WP No. 526 of 2025 22 issued by the Respondent No.1, enclosed herewith and marked as Annexure-B. iii) Issue a writ of Certiorari quashing the Notice dated 22.04.2024 in Form GST DRC-13 addressed to the Branch Manager, Tamilnadu Merchantile Bank Ltd, Kengeri, Bengaluru 560060 issued by the Respondent No.2, enclosed herewith and marked as Annexure-C. iv) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. Though several contentions have been urged by both sides in support of their respective claims, the issue in controversy between the parties is directly and squarely covered by the judgment of the Co-ordinate Bench of this Court in the case of M/s.Karnataka Chinmaya Seva Trust Vs. Joint Commissioner of Central Tax in WP No.11154/2023 & connected matters dated 03.07.2024, wherein it was held as under; "13. Accordingly, the following: ORDER In light of observations made above, the writ petitions relating to challenge to show-cause notice, such matters will stand relegated to the officers to be designated - 4 - NC: 2025:KHC:12171 WP No. 526 of 2025 in terms of the observations made in para 8 above, at the same stage. Accordingly, such of the petitions at Sl.No.1 to 5 in Column No.1 of the table relating to challenge to show-cause notice are disposed off. Insofar as such writ petitions as detailed in Column 2 of the table relating to challenge to Orders-in-Original, in light of the discussion made above, the Orders-in-Original stand set aside and the matters are relegated to the Officers to be designated to be reconsidered from the stage of show-cause notice. Accordingly, such of the petitions at Sl.No.1 to 35 in Column No.2 of the table relating to challenge to Orders-in-Original are disposed off. The petitioners who are now relegated before the authorities concerned are at liberty to file their pleadings within a reasonable time as may be fixed by the Officers concerned. Wherever the matters are pending in appeal in light of the arrangement that is made, petitioners to file a memo for withdrawal of appeal and accordingly, the orders-in-original in question would also receive the same treatment, i.e. be set aside as per the directions made above. Wherever demands have been made pursuant to the impugned orders, such proceedings are also set aside." 4. Under these circumstances, the present petition is also disposed of in terms of the aforesaid judgment of the Co-ordinate Bench of this Court. - 5 - NC: 2025:KHC:12171 WP No. 526 of 2025 5. Accordingly, the impugned Order-in-original at Annexure-A dated 31.08.2023 issued on 08.09.2023, passed by respondent No.1, is hereby quashed. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 1 Sl No.: 69