- 1 - NC: 2025:KHC:16977 WP No. 2888 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. 2888 OF 2025 (T-RES) BETWEEN: M/S SRI BHUVANESHWARI CONSTRUCTIONS REPRESENTED BY ITS PROPRIETOR SHRI VANDAR PRASHANTH SHETTY OFFICE AT 674, 2ND FLOOR, 5TH CROSS BSK 1ST STAGE, 2ND BLOCK BENGALURU – 560 050. …PETITIONER (BY SMT. LAKSHMI MENON, ADVOCATE) AND: 1. PRINCIPAL COMMISSIONER OF CENTRAL TAX OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL TAX GST WEST COMMISSIONERATE BMTC BUILDING, 1ST FLOOR BANASHANKARI BENGALURU – 560 070. 2. STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR VIDHANA SOUDHA, BENGALURU – 560 001. REP. BY ADDL. CHIEF SECRETARY. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS W.P IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE SHOW CAUSE NOTICE (SCN) AT ANNEXURE A AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:16977 WP No. 2888 of 2025 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: “a) Issue a writ of Certiorari setting aside the Show Cause Notice bearing Ref.No.dated 26.04.2021 bearing SCN bearing No.72/2021-22 dated 23.04.2021 (DIN: 2021045YU000000F03E) issued by the Respondent No.1 under Section 73 of the Finance Act, 1994 (Annexure-A); b) Issue a writ of certiorari setting aside the Order-in- Original dated 22.10.2024 bearing DIN: 20241057YU0000006400 bearing Order No.39/2024-25 (Pr.Commr) passed by Respondent No.1 (Annexure-B); c) Alternatively, in the event that the demands under Show Cause Notice bearing DIN: 20210457YU000000F03E, bearing SCN bearing No. 72/2021-22 dated 23.04.2021 issued by the Respondent No.1 (Annexure-A) and Order-in-Original dated 22.10.2024 bearing DIN: 20241057YU0000006400, bearing Order No. 39/2024-25 (Pr.Commr) passed by Respondent No.1 (Annexure-B) are not set aside in toto, then the Petitioner respectfully prays for a writ of Mandamus, directing Respondent No.1 to adjudicate the matter afresh; and d) Grant such other orders that this Hon’ble Court deems fit and proper in the interest of justice.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. - 3 - NC: 2025:KHC:16977 WP No. 2888 of 2025 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 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. - 4 - NC: 2025:KHC:16977 WP No. 2888 of 2025 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. Accordingly, the impugned Order-in-original at Annexure – B dated 22.10.2024 is hereby set aside and the matter is remitted back for reconsideration to the stage of show cause notice at Annexure-A dated 26.04.2021. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 89