- 1 - NC: 2025:KHC:14535 WP No. 7433 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 7433 OF 2025 (T-RES) BETWEEN: SRI. R. LOKESH, SON OF SRI. K. RAMAIAH, AGED ABOUT 58 YEARS, NO.107, 2ND MAIN ROAD, DHARMARAM COLLEGE (P), CHIKKAADUGODI, DHARMARAM COLLEGE POST, BANGALORE - 560 029. …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: THE COMMISSIONER OF CENTRAL TAX, OFFICE OF THE COMMISSIONER OF CENTRAL TAX, BENGALURU SOUTH COMMISSIONERATE, C.R. BUILDING, QUEENS ROAD, BENGALURU - 560 001. …RESPONDENT (BY SRI.ARAVIND V CHAVAN, ADVOCATE) *** THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI QUASHING THE SHOW CAUSE NOTICE Digitally signed by KAVYA R Location: High Court of Karnataka - 2 - NC: 2025:KHC:14535 WP No. 7433 of 2025 DATED 20.10.2021 VIDE C.NO. GEXCOM/ ADJN /ST/ COM/999 /2021 ADJN SL.NO.68/COMMR/ST/2021 ISSUED BY THE RESPONDENT HEREIN MARKED AND REFERRED AS ANNEXURE - A AND ETC., THIS WRIT 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 of Certiorari quashing the show cause notice dated 20/10/2021 vide C No.GEXCOM/ADJN/ST/COM/999/2021 Adjn, SI No.68/COMMR/ST/2021 issued by the Respondent herein marked and referred as Annexure A. ii) Issue a writ of Certiorari quashing the Order in Original to the extent held against the petitioner passed by the Respondent vide C.No.GEXCOM/ ADJN/ ST/ COM/999/2021-Adjn, order No.31 /ST/COMMR/2023-24 date of passing 26/12/2023 and date of issue 26/12/2023 herein marked and referred as Annexure B. - 3 - NC: 2025:KHC:14535 WP No. 7433 of 2025 iii) 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 in terms of the observations made in para 8 above, at the same - 4 - NC: 2025:KHC:14535 WP No. 7433 of 2025 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." - 5 - NC: 2025:KHC:14535 WP No. 7433 of 2025 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, passed by the respondent at Annexure – B, dated 26.12.2023 is hereby quashed. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMV* List No.: 1 Sl No.: 20