- 1 - NC: 2025:KHC:16831 WP No. 945 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 945 OF 2025 (T-RES) BETWEEN: MUNIYAPPA MURTHY AGED ABOUT 54 YEARS S/O MUNIYAPPA R/AT NO. 4, MANJUNATH VIJIPURA ROAD, KORAMANGALA DEVANAHALLI TALUK BENGALURU RURAL-562 110. ST REG NO. BQOPM6214RSD001. …PETITIONER (BY SRI. BALRAM R. RAO, ADVOCATE) AND: THE ASSITANT COMMISSIONER OF CENTRAL TAX NORTH DIVISION-8, HMT BHAVAN GANGA NAGAR, BELLARY ROAD BENGALURU-560032. …RESPONDENT (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-IN-ORIGINAL BEARING C.NO. GEXCOM/SCN/ST/2744/2021-CGST-RANGE-D-DIV-8- COMMRTE-BENGALURU(E), ORDER SL.NO.16/2024-25 AND DIN-20240457000000321881 WHICH WAS PASSED AND Digitally signed by NAGARAJA B M Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:16831 WP No. 945 of 2025 ISSUED ON 30.04.2024 BY THE RESPONDENT UNDER CHAPTER V OF THE FINANCE ACT, 1994 (ANNEXURE-A). 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: “(a) Quashing the impugned Order-in-Original bearing C.No.GEXCOM/SCN/ST/2744/2021-CGST-RANGE-D-DIV -8-COMMRTE-Bengaluru(E), Order Sl.No.16/2024-25 and DIN-20240457000000321881 which was passed and issued on 30.04.2024 by the Respondent under Chapter V of the Finance Act, 1994 (Annexure-A); (b) Pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interest of justice and equity." 2. Heard learned counsel for the petitioner and learned counsel for the respondent 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 - 3 - NC: 2025:KHC:16831 WP No. 945 of 2025 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 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 - 4 - NC: 2025:KHC:16831 WP No. 945 of 2025 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. Accordingly, the impugned Order-in-Original bearing C.No.GEXCOM/SCN/ST/2744/2021-CGST-RANGE-D-DIV -8-COMMRTE-Bengaluru(E), Order Sl.No.16/2024-25 and DIN-20240457000000321881 at Annexure – A dated 30.04.2024 is hereby set aside and the matter is remitted back for reconsideration to the stage of show cause notices dated 21.12.2020, 03.08.2021 and 06.10.2021. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE NBM List No.: 2 Sl No.: 8