- 1 - NC: 2025:KHC:17452 WP No. 10905 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 10905 OF 2025 (T-RES) BETWEEN: SSRP AGENCY, A SOLE PROPRIETORSHIP CONCERN, REPRESENTED BY ITS PROPRIETOR SHRI. E.R. SANTOSH, SON OF SHRI E. RAMACHANDRA REDDY, AGED 49 YEARS, HAVING OFFICE AT NO. 391, NGEF LAYOUT, BENNIGANAHALLI, SADHANANDA NAGAR, BENGALURU RURAL - 560 016. …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1. THE COMMISSIONER OF CENTRAL TAX, BENGAULRU NORTH COMMISSIONERATE, H.M.T BHAVAN, GANGA NAGAR, BELLARY ROAD, BENGALURU - 560 032. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, EAST DIVISION-6, BENGALURU EAST COMMISSIONERATE, TTMC-BMTC COMPELX, HAL AIRPORT ROAD, DOMMALURU, BENGALURU - 560 071. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:17452 WP No. 10905 of 2025 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH IMPUGNED ORDER IN ORIGINAL BEARING NO. 17/2024-25/COM/BN/ST DIN 202502570000D8DF DATED 17.02.2025 ANNX-A PASSED BY THE R-1 AND ETC., 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 1. In this petition, the petitioner seeks the following reliefs; "(a) Issue a writ in the nature of certiorari or any other writ to quash impugned Order-in-Original bearing No. 17/2024-25/COM/BN/ST [DIN 202502570000D8DF] dated 17.02.2025 [Annexure- A] passed by the First Respondent. (b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice." 2. Heard Sri.Pradyumna Hejib, learned counsel appearing for the petitioner and Sri.Aravind V Chavan, learned counsel appearing for the respondent. - 3 - NC: 2025:KHC:17452 WP No. 10905 of 2025 3. A perusal of the material on record would indicate that the issue in controversy involved in the present petition is directly and squarely covered by the judgment of this Court in the case of M/s. N.Suresh Kumar and Others Vs. Sate of Karnataka and Others in WP No.9522/2021 and connected matters dated 20.02.2025, wherein it was held as under; "30. Hence the following: ORDER (i) In W.P.Nos.16173/2023; 8128/2021; 14140/2022; 26195/2023; 8073/2021; 8075/2021; 8081/2021; 8124/2021; 8111/2021; 5150/2023; 20789/2022; 21347/2023; 8069/2021; 8067/2021; 5204/2022; 21379/2021; 17279/2021; 20899/2021; 27633/2023; 18392/2022; 8130/2021; 8127/2021; 8125/2021; 18433/2021; 9522/2021; 4495/2020; 8061/2021; 8063/2021; 8058/2021; 8049/2021; 8121/2021; 6345/2022; 6187/2023; 8070/2021; 3387/2021; 5085/2020; 5024/2020 wherein petitioners assailing the show cause notices are relegated to the stage of post show cause notice reserving liberty to file reply / additional reply permitting them to take up contentions as raised in the present writ petitions and otherwise. - 4 - NC: 2025:KHC:17452 WP No. 10905 of 2025 (ii) In W.P.Nos.6979/2024; 27620/2023; 17279/2021; 9114/2024; 18392/2021; 9522/2021; 10103/2023; 6187/2023, the adjudicating orders (Order-in-Original) are set aside and matters are remitted to the stage of post show cause notice. Liberty is reserved to file additional reply apart from the reply, if any already submitted to the Show Cause notice, permitting the petitioners to take up contentions as raised in the present writ petitions and otherwise. All consequential proceedings pursuant to the impugned orders are set aside. (iii) Both the sets of proceedings now being relegated to post show cause notice stage, may be withdrawn by the competent authority and assigned to common set of officers to ensure uniformity in approach. This would ensure that all assesses are treated alike and may not be subjected to different points of views of different officers. (iv) In W.P.No. 7219/2023, the Order-in-original at Annexure-S dated 29.10.2021 as also the order-in appeal at Annexure-T dated 06.01.2023 are set aside and the matter is remitted to the stage of post show cause notice as in order (i) above. 31. In terms of the above, the writ petitions are disposed off and all contentions of the petitioners as well as the revenue are kept open. - 5 - NC: 2025:KHC:17452 WP No. 10905 of 2025 Copy of the order to be communicated to the Principal Chief Commissioner of Central Excise and Service to take appropriate steps to implement the above direction." 4. In view of the aforesaid judgment of this Court, the present petition deserves to be disposed of in terms of the order passed by this Court. 5. In the result, the petition is hereby allowed and disposed of, in terms of the above order. 6. The impugned order original dated 17.02.2025 is hereby quashed. The parties are relegated back to the stage of issuance of show cause notice and to proceed further in the matter, in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE GH List No.: 1 Sl No.: 15 CT: BHK