- 1 - NC: 2025:KHC:17453 WP No. 12206 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 12206 OF 2025 (T-RES) BETWEEN: MADHUSUDHAN SHESHAGIRI KONEGUTTA, S/O. K. SHESHAGIRI RAO, AGED ABOUT- 55 YEARS RESIDING AT NO. 105, 4TH MAIN, 2ND CROSS, POORNA PARGNA LAYOUT, BENGALURU - 560 085, KARNATAKA. …PETITIONER (BY SRI. HEMANTH N.P, ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, BENGALURU WEST, GST COMMISSIONERATE, 1ST FLOOR, TTMC, BMTC BUS STAND COMPLEX, KANAKAPURA ROAD, BANASHANKARI, BENGALURU - 560 070. 2. ASSISTANT COMMISSIONER, WEST DIVISION-5, CENTRAL TAX, BENGALURU WEST COMMISSIONERATE, BENGALURU - 560 070. 3. THE SUPERINTENDENT OF CENTRAL TAX, RANGE - CWD5, BENGALURU WEST GST COMMISSIONERATE, 1ST FLOOR, TTMC., BMTC BUS STAND COMPLEX, Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:17453 WP No. 12206 of 2025 KANAKAPURA ROAD, BANASHANKARI, BENGALURU - 560 070. …RESPONDENTS (BY SMT. JYOTI M. MARADI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-(I) QUASH THE IMPUGNED ORDER DATED 23.09.2022 BEARING DIN NO. 20220957YU000081895E, PASSED AGAINST THE PETITIONER, VIDE ANNEXURE-B 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 1. In this petition, the petitioner seeks the following reliefs: "(i) issue a Writ of Certiorari or in the like nature of writ, quashing the impugned order dated 23.09.2022, issued by Respondent No.2 bearing DIN No.:20220957YU000081895E, passed against the petitioner, vide ANNEXURE - B; (ii) issue a Writ of Prohibition or any other writ of like nature, directing the respondent not to proceed with coercive steps by way of any proceedings of whatsoever in nature, in respect of the impugned order dated 23.09.2022 vide ANNEXURE - B. - 3 - NC: 2025:KHC:17453 WP No. 12206 of 2025 (iii) pass such other or further orders as this Hon'ble Court may deems fit in the facts and circumstances of the case, in the interests of justice and equity." 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 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 - 4 - NC: 2025:KHC:17453 WP No. 12206 of 2025 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:17453 WP No. 12206 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-original at Annexure – B dated 23.09.2022 is hereby set aside and the matter is remitted back for reconsideration to the stage of show cause notice dated 15.04.2021. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE GH List No.: 1 Sl No.: 24 CT: BHK