- 1 - NC: 2025:KHC:15382 WP No. 10202 of 2025 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. 10202 OF 2025 (T-RES) BETWEEN: SRI BYRAVESHWARA TOURS AND TRAVELS A SOLE PROPRIETORSHIP CONCERN REPRESENTED BY ITS PROPRIETOR SHRI VENKATESH P S/O SHRI PUTTASIMEGOWDA AGED ABOUT 39 YEARS HAVING OFFICE AT NO. 304,9TH CROSS, KASHINAGAR YELACHENAHALLI, J.P. NAGAR, BENGALURU – 560 078. …PETITIONER (BY SRI. PRADYUMNA HEJIB.,ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF CENTRAL TAX SOUTH DIVISION-6 2ND FLOOR, BMTC BUILDING KANAKAPURA ROAD, BANASHANKARI BENGALURU-560 070. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX SOUTH DIVISION-6, 1ST FLOOR, BMTC BUILDING , KANAKAPURA ROAD, BANASHANKARI, BENGALURU – 560 070. …RESPONDENTS (BY SRI. AKASH B.SHETTY, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER- IN-ORIGINAL NO. 71/2022-SD6 DTD. 07.03.2022 (ANNX-A) PASSED BY THE R-1 AND RECOVERY NOTICE i.e. GST DRC-13 DTD. 07.02.2025 ISSUED BY THE R-2 TO THE BRANCH MANAGER, HDFC BANK, NO. 10, J.C. INDUSTRIAL AREA, YELACHENAHALLI, KONANAKUNTE CROSS, KANAKAPURA ROAD, BENGALURU 560052 (ANNX-B). Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:15382 WP No. 10202 of 2025 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 petitioner, the petitioner seeks the following reliefs: “(a) Issue a writ in the nature of certiorari or any other writ/to quash the impugned Order-in-Original No.71/2022-SD6 dated: 07.03.2022 (Annexure-A) passed by the First Respondent and Recovery Notice i.e,. GST DRC-13 dated: 07.02.2025 issued by the Second Respondent to the Branch Manager, HDGC Bank, No.10, J.C. Industrial Area, Yelachenahalli, Konankunte Cross, Kanakapura Road, Bengaluru – 560 052( Annexure-B). (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 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 - 3 - NC: 2025:KHC:15382 WP No. 10202 of 2025 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 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 - 4 - NC: 2025:KHC:15382 WP No. 10202 of 2025 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 07.03.2022, passed by respondent No.1, is hereby quashed. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 82