- 1 - NC: 2025:KHC:18009 WP No. 12321 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 12321 OF 2025 (T-RES) BETWEEN: THIRUKAPPA GIRIYANNANAWAR, AGED ABOUT 52 YEARS, S/O. REVANAPPA.G, NO.51/2, 1ST PHASE, 2ND MAIN, 6TH CROSS, SANJEEVINI NAGAR, HEGGANAHALLI, BENGALURU – 560 091. …PETITIONER (BY SRI. MANOHAR N., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER, OFFICE OF THE CENTRAL TAX, DIVISION 4, BENGALURU NORTH WEST COMMISSIONERATE, 5TH FLOOR, 16/1, SP COMPLEX, LALBAGH ROAD, BENGALURU – 560 027. 2. THE SUPERINTENDENT OF CENTRAL TAX, RANGE-DNWD-4, NORTH WEST DVN-4, BENGALURU – 27. …RESPONDENTS (BY SRI. ARAVIND V.CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT, QUASHING THE ORDER - IN - ORIGINAL NO. 14/2020-21 /AC NWD4 DATED 25.02.2021 PASSED BY THE 1ST RESPONDENT (ANNEXURE-A) ANE ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:18009 WP No. 12321 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 any other appropriate Writ, order or direction, quashing the Order-in-Original No.14/2020-21/AC NWD4 dated 25.02.2021 passed by the 1st Respondent (Annexure-A). (b) Issue a Writ or Mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India, directing the Respondent herein to re-consider with giving sufficient opportunity to the Petitioner and pass appropriate orders on merits in favour of the Petitioner in the interest of justice and equity. (c) Grant such other relief’/s, which this Hon’ble Court deems fit under the circumstances of the case.” 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 - 3 - NC: 2025:KHC:18009 WP No. 12321 of 2025 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 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 - 4 - NC: 2025:KHC:18009 WP No. 12321 of 2025 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 25.02.2021 is hereby set aside, subject to the petitioner depositing Rs.2,50,000/- before the concerned respondent(s) within a period of six weeks from the date of receipt of a copy of this order. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 1 Sl No.: 52