- 1 - NC: 2025:KHC:14957 WP No. 10164 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.10164 OF 2025 (T-RES) BETWEEN: 1. ARC ASSOCIATES NO. 592, 23RD CROSS, 3RD MAIN, HESARGHATTA MAIN ROAD, KIRLOSKAR EMPLOYEES CHS LAYOUT, SIDEDAHALLI, BENGALURU - 560 073. A PROPRIETERSHIP CONCERN REPRESENTED BY ITS PROPRIETOR MADHAVA BHANDARI AGE ABOUT 67 YEARS OCC: BUSINESS RESIDING AT NO.592, 23RD CROSS, 3RD MAIN, HESARGHATTA MAIN ROAD, KIRLOSKAR EMPLOYEES CHS LAYOUT, SIDEDAHALLI, BENGALURU - 560 073. …PETITIONER (BY SRI. K.R. VASUDEVAN., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX DIVISION-3, TTMC COMPLEX, BMTC BUS STAND, BANASHANKARI 2ND STAGE, BENGALURU - 560 070. Digitally signed by SHARMA ANAND CHAYA Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:14957 WP No. 10164 of 2025 2. THE SUPERINTENDENT OF CENTRAL TAX, RANGE-C, WEST DIVISION-3, 1ST FLOOR, BMTC BUS STAND, BANASHANKARI 2ND STAGE, BENGALURU - 560 070. 3. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, (REVIEW SECTION), GST WEST COMMISSIONERATE, TTMC COMPLEX, BMTC BUS STAND, BANASHANKARI 2ND STAGE, BENGALURU - 560 070. …RESPONDENTS (BY SRI. ARAVIND V CHAVAN, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE FOLLOWING ANNEXURE-H IMPUGNED ORDER-IN-ORIGINAL PASSED BY THE RESPONDENT NO.1 ON 30.03.2022 FOR THE PERIOD APRIL 2015 TO JUNE 2017 IN ORDER NO.88/2021-22 AND DIN 20220357YU0000000DCC; DIRECTION TO THE RESPONDENTS TO LIFT THE ATTACHMENT PLACED ON THE BANK ACCOUNT NO. 1208870631 OF THE PETITIONER MAINTAINED WITH CENTRAL BANK OF INDIA, KAMALANAGAR BRANCH, BENGALURU FOR RECOVERY OF THE OUTSTANDING PENALTY PAYABLE IN PURSUANCE TO GARNISHEE NOTICE DATED 21.02.2025 ISSUED BY RESPONDENT NO.1 TO PETITIONERS BANK VIDE ANNEXURE-M. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - NC: 2025:KHC:14957 WP No. 10164 of 2025 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER 1. In this petition, the petitioner seeks the following reliefs: “ i. Issue a writ of certiorari or any other writ as the Hon’ble Court may deem fit and quash the following:- ANNEXURE-H Impugned Order-In-Original passed by the Respondent No.1 on 30.03.2022 for the period April 2015 to June 2017 in Order No.88/2021- 22 and DIN:20220357YU0000000DCC ii. To issue the writ of mandamus or any other appropriate writ in the nature of mandamus writ, order or direction to the Respondent to lift the attachment placed on the bank account No. 1208870631 of the Petitioner maintained with Central Bank of India, Kamalanagar Branch, Bengaluru for recovery of the outstanding penalty payable in pursuance to garnishee notice dated 21.02.2025 issued by Respondent No.1 to Petitioner’s bank vide Annexure-M; iii. To issue any other order(s), direction(s), writ(s) or any other relief(s) as this Hon’ble Court deems fit and proper in the facts and - 4 - NC: 2025:KHC:14957 WP No. 10164 of 2025 circumstances of the case and in the interest of justice; iv. For the cost of the present petition.” 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 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 - 5 - NC: 2025:KHC:14957 WP No. 10164 of 2025 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 the impugned orders, such proceedings are also set aside." 4. Under these circumstances, the present petition is also liable to be disposed of in terms of the aforesaid - 6 - NC: 2025:KHC:14957 WP No. 10164 of 2025 Order dated 03.07.2024 passed by this Court in W.P.No.11154/2023 and connected matters. 5. Accordingly, the following: ORDER (i) The petition is allowed. (ii) The impugned Order-in-original at Annexure – H dated 30.03.2022 is hereby quashed. (iii) Respondents are hereby directed to lift the attachment placed on the bank account No. 1208870631 of the petitioner maintained with Central Bank of India, Kamalanagar Branch, Bengaluru for recovery of the outstanding penalty payable in pursuance to garnishee notice dated 21.02.2025 issued by Respondent No.1 to Petitioner’s bank vide Annexure-M, immediately upon receipt of copy of this order. SD/- (S.R.KRISHNA KUMAR) JUDGE sac List No.: 1 Sl No.: 78