- 1 - NC: 2025:KHC:12954 WP No. 12623 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 12623 OF 2024 (T-RES) BETWEEN: SHRI. ANOOP JAYAPRASAD SEELIN AGED ABOUT 44 YEARS, S/O JAYAPRASAD A.S, R/AT FLAT NO.107, A BLOCK, TEMPLE BELLS, KENCHANAHALLI VILLAGE, R.R.NAGAR, BANGALORE-560098 …PETITIONER (BY SRI. GIRIDHAR S V, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX, WEST DIVISION 4, GST WEST COMMISSIONERATE BMTC BUILDING, FIRST FLOOR, BANASHANKARI KANAKAPURA ROAD, BENGALURU-560 070 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX HARS ANTI-EVASION, BENGALURU WEST COMMISSIONERATE, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX, WEST DIVISION 4, GST WEST COMMISSIONERATE, BMTC BUILDING, FIRST FLOOR, BANASHANKARI, KANAKAPURA ROAD, BENGALURU-560 070 …RESPONDENTS (BY SRI. AKASH B SHETTY.,ADVOCATE) Digitally signed by NANDINI D Location: High Court of Karnataka - 2 - NC: 2025:KHC:12954 WP No. 12623 of 2024 THIS WP IS FILED PRAYING TO-DIRECT IN THE NATURE OF WRIT OR SUCH APPROPRIATE WRIT, AND QUASH THE ORDER IMPUGNED BEING THE ORDER-IN-ORIGINAL BEARING NO. 176/2023-24 SERVICE TAX DTD 30.03.2024 AT ANNEXURE-C TO THE WP PASSED BY THE R-1. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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 of certiorari, similar writ, order or direction in the nature of a writ or such appropriate writ, and quash the order impugned being the order in original bearing No.176/2023-24-Service Tax dated 30.03.2024 at Annexure-A to the Writ Petition, passed by the Respondent No.1. b) Issue a writ of certiorari, similar writ, order of direction in the nature of a writ or such appropriate writ, and quash the Show Cause Notice bearing No.SCN No.217/2021-22 BW AE-V dated 20.04.2021 at Annexure-C to the Writ Petition, issued by the Respondent No.2. c) Pass an order as the costs of the present writ petition; and - 3 - NC: 2025:KHC:12954 WP No. 12623 of 2024 d) Pass such other order or orders as this Hon’ble Court may deem fit and proper in the 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 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 - 4 - NC: 2025:KHC:12954 WP No. 12623 of 2024 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. Accordingly, the impugned Order-in-original at Annexure – A dated 30.03.2024 is hereby quashed. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 3