- 1 - NC: 2025:KHC:15376 WP No. 10332 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 10332 OF 2023 (T-RES) BETWEEN: SRI. SHESHADRI S/O CHIKKANANJAPPA AGED ABOUT 57 YEARS NO.1, HUTHANAHALLI CHIKKAJALA POST BENGALURU-562 157. …PETITIONER (BY SRI.MALLAHAR RAO., ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BANGALORE NORTH COMMISSIONERATE HMT BHAVANA GANGANAGARA BENGALURU(REVIEW) BENGALURU-560 032. 2. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX BANGALORE NORTH COMMISSIONERATE HMT BHAVANA GANGANAGARA BENGALURU(REVIEW) BENGALURU-560 032. 3. THE SUPERINTENDENT OF CENTRAL TAX RANGE-END-8, ND-8 BANGALORE NORTH COMMMISSIONERATE GROUND FLOOR, HMT BHAVAN GANGANAGARA BENGALURU – 560 032. …RESPONDENTS (BY SRI. AKASH.B.SHETTY, ADVOCATE FOR R-1 & R-2 SRI. JEEVAN.J. NEERALAGI, ADVOCATE FOR R-3) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:15376 WP No. 10332 of 2023 DTD 24/03/2023, PASSED BY R-2 IN ORDER-IN-ORIGINAL NO. 204/ST/2022-23 IN DIN-20230357YW0000615100 IS HEREWITH ENCLOSED AND PRODUCED AS ANNEXURE-G. AND ETC. THIS PETITION, COMING ON FOR ORDERS, 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 Writ of Certiorari or in the like nature of Certiorari quashing the impugned order dated: 24.03.2023, passed by 2nd respondent in order-in-original No.: 204/ST/2022-23, in DIN-20230357YW0000615100, is herewith enclosed and produced as ANNEXURE-G; (ii) Issue Writ of Mandamus or writ of direction to the respondent authorities to refrain from further proceedings and take such necessary measure/steps in respect of the impugned order dated; 24.03.2023, passed by 2nd respondent in order-in-original No. 204/ST/2022-23, in DIN-20230357YW00006151000, is herewith enclosed and produced as ANNEXURE-G; (iii) Issue Writ of Prohibition, not to proceed further steps or measures or any such kind of initiatives pertaining to recovery(s) over the impugned demand made thereof vide ANNEXURE-G; directing the respondent authorities to refrain from further coercive steps, in any manner of whatsoever in nature, in accordance t the impugned order dated: 24.03.2023, passed by the 2nd respondent in order- - 3 - NC: 2025:KHC:15376 WP No. 10332 of 2023 in-original No.: 204/ST/2022-23, in DIN- 20230357YW0000615100, is herewith enclosed and produced as ANNEXURE-G; (iv) Pass such other or further orders as this Hon’ble Court may deem fit in the facts and circumstances of this case, in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for respondent Nos.1 to 3, respectively 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 stage. Accordingly, such of the petitions at Sl.No.1 to - 4 - NC: 2025:KHC:15376 WP No. 10332 of 2023 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." 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 - NC: 2025:KHC:15376 WP No. 10332 of 2023 5. Accordingly, the impugned Order-in-original at Annexure-G dated 24.03.2023, passed by respondent No.2, is hereby quashed. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 54