- 1 - NC: 2025:KHC:17322 WP No. 12392 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 12392 OF 2025 (T-RES) BETWEEN: M/S SAN ENTERPRISES, HAVING OFFICE AT NO.11 AND 12, JAWAHARLAL STREET, PLATFORM ROAD, SHESHADRIPURAM, BANGALORE – 560 010. REPRESENTED HEREIN BY ITS SOLE PROPRIETOR MR. VISHWA CARIAPPA …PETITIONER (BY SRI. SANDEEP HUILGOL, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTARL TAX, NORTH DIVISION-2, BANGALORE NORTH COMMISSIONERATE, NO. 29/2, CRESCENT ROAD, 1ST FLOOR, BASAVESHWARA BUILDING, OPP. MALLIGE MEDICAL CENTRE, BENGALURU – 560 001. 2. THE MANAGER, AXIS BANK, NO.2940, E-5, GG ARCADE, SERVICE ROAD, WEST OF CHORD ROAD, VIJAYANAGAR, 2ND STAGE, BANGALORE – 560 001. 3. SUPERINTENDED OF CENTRAL TAX AND-2 RANGE, BENGALURU NO. 29/2, CRESCENT ROAD, 1ST FLOOR, BASAVESHWARA BUILDING, OPP. MALLIGE MEDICAL CENTRE, BENGALURU – 560 001. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADV. FOR R1 & R3; SMT. SHREEDEVI & SRI. JAI M. PATIL, ADVOCATES FOR R2) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:17322 WP No. 12392 of 2025 THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED ORDER-IN-ORIGINAL BEARING NO. 20/2022-23 ST ND2 AND DIN NO. 20230457000000555BD3 WHICH WAS PASSED ON 24.04.2023 BY THE 1ST RESPONDENT UNDER CHAPTER V OF THE FINANCE ACT, 1994 (ANNEXURE-A) AND ETC. THIS PETITION, COMING ON FOR ORDERS, 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) Quashing the impugned Order-in-Original bearing No. 20/2022-23 ST ND2 and DIN No.:20230457000000555BD3 which was passed on 24.04.2023 by the 1st Respondent under Chapter V of the Finance Act, 1994 (Annexure `A'); (ii) Quashing the impugned notice dated 02.10.2023 bearing DIN No.2023105700000000E21F issued by the 1st Respondent (Annexure 'B'); (iii) Directing the lifting of the attachment on the Bank Account bearing No. 909010031655874 held by the Petitioner letter dated 09.10.2023 with the 2nd Respondent (Annexure 'C') and permitting the Petitioner to operate the said Bank Account forthwith; (iv) Pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interest of Justice and equity.” - 3 - NC: 2025:KHC:17322 WP No. 12392 of 2025 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 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 - 4 - NC: 2025:KHC:17322 WP No. 12392 of 2025 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 24.04.2023 is hereby set aside and the matter is remitted back for reconsideration to the stage of show cause notice dated 22.10.2021. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS; List No.: 2 Sl No.: 40