- 1 - NC: 2025:KHC:16437 WP No. 11611 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 11611 OF 2025 (T-RES) BETWEEN: SRI. SAMEER AHMED HIREKERUR, (S/O. NOORAHMED AIREKERUR, AGED ABOUT 47 YEARS.) PROPRIETOR, M/S.CLIFF INFRASTRUCTURE NO.147, 2ND FLOOR, 5TH SECTOR, HSR LAYOUT, OUTER RING ROAD, BENGALURU- 560 102. …PETITIONER (BY SRI. CHIDANANDA URS B. G., ADVOCATE) AND: THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST WEST COMMISSIONERATE, BMTC BUILDING, 1ST FLOOR BANASHANKARI, BENGALURU - 570 070. …RESPONDENT (BY SRI. J.J. NEERALGI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI, OR SUCH OTHER WRIT, ORDER OR DIRECTIONS AS THIS HON'BLE COURT MAY DEEM FIT AND QUASH THE SHOW CAUSE NOTICE IN SCN NO.80/2021-22 TPD DATED 26.4.2021 IN ANNEXURE - B ISSUED BY RESPONDENT NO.1 AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:16437 WP No. 11611 of 2025 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: “(a) Issue a writ of certiorari, or such other writ, Order or direction as this Hon'ble Court may deem fit and quash the Show Cause Notice in SCN No.80/2021-22 TPD dated 26.04.2021 in Annexure-"B" issued by Respondent No.1; (b) Issue a writ of Certiorari, or such other Writ, order or direction as this Hon'ble Court may deem fit to quash the Order in Original passed by Principal Commissioner of Central Tax, in DIN:20240457YU000000C04A dated 23.04.2024 passed by Respondent No.1 which is enclosed as Annexure-"D"; (c ) Pass such other order, make such other direction or writ as this Hon'ble High Court may deem fit and appropriate in the facts and circumstances of the case, and in the interests of justice.” 2. Heard learned counsel for the petitioner and learned counsel for the respondent 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 - 3 - NC: 2025:KHC:16437 WP No. 11611 of 2025 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 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 - 4 - NC: 2025:KHC:16437 WP No. 11611 of 2025 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 – D dated 23.04.2024 is hereby set aside and the matter is remitted back for reconsideration to the stage of show cause notice at Annexure-B dated 26.04.2021. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE NS CT:TSM List No.: 1 Sl No.: 23