- 1 - NC: 2025:KHC:17582 WP No. 13250 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.13250 OF 2025 (T-RES) BETWEEN: MANOJ KUMAR JAIN, PROPRIETOR, M/S MANOJ DISTRIBUTORS, AGED ABOUT 41 YEARS, OLD NO.243, NEW NO.55/1-1 MAHASHARMAN KUNJ, 5TH MAIIN ROAD, 4TH CROSS, GOKUL 1ST STAGE, 2ND PHASE, TRIVENI ROAD, MATHIKERE, BANGALORE, BENGALURU (BANGALORE) URBAN - 560 054. …PETITIONER (BY SRI. M.N. SHANKARE GOWDA, ADVOCATE) AND: 1. ASSISTANT COMMISSONER OF CENTRAL TAX, DIVISION 06, BENGALURU NORTH COMMISSIONERATE 3RD FLOOR, NO.16/1, SP COMPLEX, LALBAG ROAD, BENGALURU – 560 027. 2. THE SUPERINTENDENT OF CENTRAL TAX, BENGALURU NORTH COMMISSIONERATE (DIVISION 06) (RANGE: BND6), 1ST FLOOR, HMT BUILDING, BALLARY ROAD, GANGA NAGARA BENGALURU – 560 032. …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 IMPUGNED ORDER-IN-ORIGINAL NO. 39/2023-24 IN C.NO.IV/09/200/2020 ADJN DATED 27.09.2023 PASSED BY THE 1ST Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:17582 WP No. 13250 of 2025 RESPONDENT U/S 73(1) OF THE FINANCE ACT, 1994 FOR THE ASSESSMENT PERIOD 2015-16 (ANNEXURE-D) AND REMINDER NO. GEXCOM/TAR/D/ST/665/2025CGST-RANGE-B-DIV-6-NORTH- COMMRTE-BENGALURU(N) DATED 02.04.2025 (ANNEXURE-D1) ISSUED BY THE 2ND RESPONDENT. 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, petitioner seeks the following reliefs: “(i) The petitioner most respectfully prays that this Hon’ble High Court may be pleased to issue writ of certiorari or a direction in the nature of Writ of Certiorari quashing the impugned order in-original No.39/2023-24, in C.No.iv/09/200/2020 Adjn dated 27.09.2023 passed by the 1st Respondent U/s. 73(1) of the Finance Act 1994 for the Assessment Period 2015-16 (Annexure-D) and reminder No.GEXCOM/TAR/D/ST/665/2025-CGST-Range-B-DIV-6- NORTH-COMMRTE-BENGALURU(N) dated 02.04.2025 (Annexure-D-1) issued by the 2nd Respondent. (ii) This Hon’ble High Court may be pleased to issue such other writ or writs or directions in the nature of a writ as this Hon’ble High Court may deem fit to grant in the facts and circumstances of the petitioner’s case.” 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. - 3 - NC: 2025:KHC:17582 WP No. 13250 of 2025 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 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 - 4 - NC: 2025:KHC:17582 WP No. 13250 of 2025 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 – D dated 27.09.2023 is hereby set aside and the matter is remitted back for reconsideration to the stage of reply to show cause notice. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 5 Sl No.: 2