- 1 - NC: 2025:KHC:13159 WP No. 7458 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.7458 OF 2025 (T-RES) BETWEEN: SHRI.NARAYANAN SUBRAMANYA RAJU AGED ABOUT 64 YEARS S/O SHRI. LATE A NARAYANAN NAIR NO.53/A, 1ST CROSS, 1ST MAIN, NEAR SJP POLICE STATION KALASIPALYA EXTN, BENGALURU - 560 002. SENIOR CITIZEN BENFIT NOT AVAILING …PETITIONER (BY SRI. PRANAY SHARMA Y., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, SD-2, GST SOUTH COMMISSIONERATE, 2ND FLOOR, BMTC BUILDING, KANAKAPURA ROAD, BANASHANKARI, BENGALURU-560 070. 2. OFFICE OF THE COMMISSIONER OF CENTRAL TAX (APPEALS-I) TRAFFIC AND TRANSIT MANAGEMENT CENTRE, BMTC B NO.9, 4TH FLOOR, ABOVE BMTC BUS STAND, DOMLUE, BANGALORE-560 071. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO INVOKING THE Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:13159 WP No. 7458 of 2025 EXTRA-ORDINARY JURISDICTION OF THIS HONBLE HIGH COURT CHALLENGING THE ORDER IN APPEAL DTD 28.11.2024 VIDE ORDER NO. 475/2023 A-I PASSED BY R-2 I.E THE COMMISSIONER OF CENTRAL TAX (APPEALS-I) SERVED ON THE PETITIONER ON 18.12.2024 COPY OF THE ORDER IN APPEAL VIDE ORDER NO. 475/2023 A-I/3224/24 DTD 28.11.2024 IS ENCLOSED AND MARKED AS ANNX-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: i) Invoking the extra-ordinary jurisdiction of this Hon'ble High Court challenging the set aside Order in Appeal dated 28.11.2024 vide Order No.475/2023 A-I/ 13224/24 passed by Respondent No.2 i.e., the Commissioner of Central Tax (Appeals-I) served on the petitioner on 18.12.2024. Copy of the Order in Appeal vide Order No.475/2023 A-I/13224/2024 dated 28.11.2024 is enclosed and marked as Annexure-A. ii) Invoking the extra-ordinary jurisdiction of this Hon'ble High Court challenging to set - 3 - NC: 2025:KHC:13159 WP No. 7458 of 2025 aside the Order in Original dated 14.06.2023 vide Order in Original No.13/2023-24-SD2 passed by the Respondent No.1. Copy of the order in original is enclosed and marked as Annexure-B. 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; - 4 - NC: 2025:KHC:13159 WP No. 7458 of 2025 "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. - 5 - NC: 2025:KHC:13159 WP No. 7458 of 2025 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 14.06.2023 is hereby quashed. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE NS List No.: 1 Sl No.: 31