- 1 - NC: 2025:KHC:15641 WP No. 10875 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 10875 OF 2025 (T-RES) BETWEEN: M/S AMBIKA ENTERPRISES REP. BY ITS PROPRIETOR, MR. KUMBAR BASAVARAJA, SON OF MR. GURUPPA AGED ABOUT 45 YEARS, RESIDING AT NO.111/10, ANNAIAH REDDY LANE, DOMLUR, BENGALURU - 560 071 …PETITIONER (BY SRI. SYED KHAMRUDDIN, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF CENTRAL TAX GST COMMISSIONERATE, BENGALURU, EAST DIVISION-1, 6TH FLOOR, TRAFFIC AND TRANSIT MANAGEMENT CENTRE, BMTC BUS STAND, OLD AIRPORT ROAD, DOMMALURU, BENGALURU - 560 071. 2. PRINCIPAL COMMISSIONER OF CENTRAL TAX GST COMMISSIONERATE BENGALURU EAST 6TH FLOOR, TRAFFIC AND TRANSIT MANAGEMENT CENTRE, BMTC BUS STAND, OLD AIRPORT ROAD, DOMMALURU, BENGALURU - 560 071 …RESPONDENTS (BY SRI. ARAVIND V CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, 1950 PRAYING TO QUASH THE IMPUGNED ORDER-IN- ORIGINAL BEARING NO. 190/2022-23 DIN.2023075700000000C930 DTD.03.07.2023 PASSED BY THE R-1 (ANNX-A). THIS W.P., COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:15641 WP No. 10875 of 2025 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: "WHEREFORE the Petitioner respectfully prays that this Hon'ble Court be pleased to: i. Quash the Impugned Order-in-Original bearing No. 190/2022-23 DIN: 2023075700000000C930 dated 03.07.2023 passed by the 1" Respondent (Annexure A). ii. Quash the impugned Letter bearing DIN No. 2024065700000000B6FE dated 20.06.2024 issued by the 2nd Respondent to State Bank of India (Annexure - A1). iii. Pass such other or further order as this Hon'ble Court may deem fit in the facts and circumstances of the case, and in the interests 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 - 3 - NC: 2025:KHC:15641 WP No. 10875 of 2025 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 - 4 - NC: 2025:KHC:15641 WP No. 10875 of 2025 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, ie. 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 - A dated 03.07.2023 and the impugned letter at Annexure - A1 dated 20.06.2024 are hereby quashed. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE AP List No.: 1 Sl No.: 12