- 1 - NC: 2025:KHC:15972 WP No. 17001 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 17001 OF 2024 (T-IT) BETWEEN: M/S. INFOCON INTERNATIONAL LIMITED (COMPANY INCORPORATED UNDER REGISTERED COMPANIES ACT, 1956) REP. BY M/S. SANTHALA MOHAN MANAGING DIRECTOR NO.1985 S.S. COMPLEX BANASHANKARI 2ND STAGE BENGALURU, KARNATAKA-560070. …PETITIONER (BY SRI. VENKATANARAYANA G. M., ADV.) AND: 1. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX GST WEST COMMISSIONERATE TTMC, BMTC BUILDING BANASHANKARI, BENGALURU KARNATAKA - 560070. 2. THE UNION OF INDIA MINISTRY OF FINANCE REP. BY ITS SECRETARY NORTH BLOCK, NEW DELHI-110001. …RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADV. FOR R1 SMT. APARNA L.V., ADV. FOR R2) Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:15972 WP No. 17001 of 2024 THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECTION DECLARING THE IMPUGNED ORDER IN ORIGINAL NO.52/2023- 24 (PR. COMMR) DATED 19.03.2024 VIDE ANNEXURE-A PASSED BY THE R-1 AS BEING VOID, ARBITRARY, ILLEGAL, WITHOUT JURISDICTION, VIOLATIVE OF THE PRINCIPLES OF NATURAL JUSTICE APART FROM BEING VIOLATIVE OF ARTICLES 14, 19(1)(G) AND 265 OF THE CONSTITUTION OF INDIA, AND TO CONSEQUENTLY SET ASIDE THE SAME. 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) Issue a writ of Mandamus or any other appropriate writ, order, or direction declaring the impugned Order-in-Original No.52/2023-24 (Pr.COMMR) dated 19.03.2024 vide Annexure-A passed by the 1st Respondent as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same. (ii) Pass any other or further orders as this Hon’ble Court may deem fit and proper in the - 3 - NC: 2025:KHC:15972 WP No. 17001 of 2024 circumstances of the case, in the interest of justice.” 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 - 4 - NC: 2025:KHC:15972 WP No. 17001 of 2024 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:15972 WP No. 17001 of 2024 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 19.03.2024 is hereby quashed. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE MPK CT:bms List No.: 1 Sl No.: 56