- 1 - NC: 2025:KHC:15973 WP No. 11499 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 11499 OF 2025 (T-RES) BETWEEN: NARAYANA DEPPA AN INDIVIDUAL WIFE OF SHRI RAVICHANDRA K AGED 40 YEARS PRESENTLY HAVING OFFICE NO.76/A MARIAPPA COMPOUND NEAR JSW PAINT GODOWN PANTHARAPALYA, MYSURU ROAD BENGALURU-560039. …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADV.) AND: 1. THE ADDITIONAL COMMISSIONER OF CENTRAL TAXES GST WEST COMMISSIONERATE BMTC BUILDING, 1ST FLOOR BANASHANKARI, KANAKAPURA ROAD BENGALURU-560070. 2. THE SUPERINTENDENT COMMISSIONER OF CENTRAL TAX, RANGE-BWD7 GST WEST COMMISSIONERATE BMTC BUILDING, 1ST FLOOR BANASHANKARI, KANAKAPURA ROAD BENGALURU-560070. …RESPONDENTS (BY SRI. AKASH B SHETTY, ADV.) Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:15973 WP No. 11499 of 2025 THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO (A) QUASH IMPUGNED ORDER-IN-ORIGINAL NO.171/2023-24 (DIN 2024 0357 YU 000 000 A782) ON 28.03.2024 (ANNEXURE-A) PASSED BY THE FIRST RESPONDENT AND TO QUASH RECOVERY NOTICE L.E. GST DRC-13 DATED 11.12.2024 (ANNEXURE-B) ISSUED BY THE SECOND RESPONDENT TO BRANCH MANAGER, BANK OF BARODA, NO. 478, P-2, IDEAL HOMES TOWNSHIP, RAJARAJESHWARI NAGAR, BENGALURU- 560098 REQUIRING IT RECOVER RS. 2,61,84,184/- FROM THE PETITIONERS ACCOUNT. 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: (a) Issue a writ in the nature of certiorari or any other writ to quash impugned Order-in-Original No.171/ 2023 [DIN 2024 0357 YU 000000 A782] on 28.03.2024 (Annexure-A) passed by the first respondent and to quash Recovery Notice i.e., GST DRC-13 dated 11.12.2024 (Annexure-B) issued by the second Respondent to Branch Manager, Bank of Baroda, No.478, P- 2, Ideal Homes Township, Rajarajeshwari Nagar, Bengaluru-560098 requiring it to - 3 - NC: 2025:KHC:15973 WP No. 11499 of 2025 recover Rs.2,61,84,184/- from the Petitioner’s Account; (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 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 the 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 W.P.No.11154/2023 & connected matters dated 03.07.2024, wherein it was held as under: “Accordingly, the following: ORDER In light of observations made above, the writ petitions relating to challenge to show- - 4 - NC: 2025:KHC:15973 WP No. 11499 of 2025 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. Wherever the matters are pending in appeal in light of the arrangement that is made, petitioners to file a memo for withdrawal of - 5 - NC: 2025:KHC:15973 WP No. 11499 of 2025 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-A dated 28.03.2024 and Annexure-B, the impugned Recovery Notice dated 11.12.2024, are hereby quashed. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE MPK CT:bms List No.: 1 Sl No.: 75