- 1 - NC: 2025:KHC:16528 WP No. 11475 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF APRIL, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R. KRISHNA KUMAR WRIT PETITION NO.11475 OF 2025 (T-IT) BETWEEN: SHRI. SHIVU NANJUDE GOWDA HALLEGERE PROPRIETOR OF M/S CRYSTAL CAR CARE AGED ABOUT 38 YEARS, S/O SHRI. NANJUNDE GOWDA, NO.86, THIPPENAHALLI, GANGANARASAPPA LAYOUT, NEAR ANJANEYA TEMPLE, NAGASANDRA POST, BENGALURU - 560 073. …PETITIONER (BY SRI. PRANAY SHARMA Y.,ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX NORTH WEST DIVISION - 3, BANGALORE NORTH WEST COMMISSIONERATE, ABOVE BMTC BUS STAND, SHIVAJINAGAR BENGALURU - 560 051. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NORTH WEST DIVISION - 6 (GOODS AND SERVICE TAX), BANGALORE NORTH WEST COMMISSIONERATE, B.N. TOWERS, P.B. ROAD, 1ST FLOOR, CHITRADURGA - 577 501. 3. OFFICE OF THE COMMISSIONER OF CENTRAL TAX (APPEALS-II), TRAFFIC AND TRANSIT MANAGEMENT CENTRE, Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:16528 WP No. 11475 of 2025 BMTC BUILDING, NO.9, 4TH FLOOR, ABOVE BMTC BUS STAND, DOMLUR, BENGALURU - 560 071. …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 ORDER IN APPEAL NO.447/2024-25 CT DATED 30.01.2025 PASSED BY THE RESPONDENT NO.3-THE COMMISSIONER OF CENTRAL TAX (APPEALS-II) BEARING DIN NO.2025015700000000A9DF VIDE ANNEXURE-A; QUASH THE ORDER IN ORIGINAL DATED 20.02.2024 VIDE ORDER-IN-ORIGINAL NO.565/2023-24 PASSED BY THE RESPONDENT NO.1 BEARING DIN NO.20240257YX000000B5D9 VIDE ANNEXURE-B1; QUASH THE ORDER IN ORIGINAL DATED 09.02.2024 BEARING ORDER IN ORIGINAL NO.513/2023-24-ST-AC PASSED BY THE RESPONDENT NO.2 BEARING DIN NO.20240257YX000052045B VIDE ANNEXURE-B2; AND ETC. 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: “i) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the Order in Appeal dated 30.01.2025 vide Order No.447/2024-25 CT passed by the respondent No.3 i.e., the Commissioner of Central Tax (Appeals-II) bearing DIN No.2025015700000000A9DF. Copy of the - 3 - NC: 2025:KHC:16528 WP No. 11475 of 2025 Order in Appeal 30.01.2025 vide Order No.447/2024-25 CT is enclosed and marked as Annexure-A; ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order in Original dated 20.02.2024 vide Order in Original No.565/2023-24 passed by the respondent No.1 bearing DIN NO.20240257YX000000B5D9. Copy of the Order in Original is enclosed and marked as Annexure-B1; iii) Issue a writ of certiorari or direction in the nature of a writ of certiorari quashing the Order in Original dated 09.02.2024 vide Order in Original No.513/2023-24-ST-AC passed by the respondent No.2 bearing DIN No.2024025YX000052045B. Copy of the Order in Original is enclosed and marked as Annexure-B2. 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; - 4 - NC: 2025:KHC:16528 WP No. 11475 of 2025 "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 the impugned orders, such proceedings are also set aside." - 5 - NC: 2025:KHC:16528 WP No. 11475 of 2025 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 Appeal No.447/2024-25 CT dated 30.01.2025 (Annexure-A) passed by the respondent No.3; Order-In-Original No.565/2023-24 dated 20.02.2024 (Annexure-B1) passed by the respondent No.1; and Order-In-Original No.513/2023-24-ST-AC dated 09.02.2024 passed by the respondent No.2 are hereby quashed and the parties are relegated back to the stage of * reply to show cause notice and to proceed further in the matter. Ordered accordingly. Sd/- (S.R. KRISHNA KUMAR) JUDGE ARK List No.: 1 Sl No.: 10 *Corrected vide Chamber order dated: 03.05.2025.