- 1 - NC: 2025:KHC:12108 WP No. 18879 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 18879 OF 2024 (T-RES) BETWEEN: VEDA EDUCATIONS A PARTNERSHIP FIRM REPRESENTED BY ITS PARTNER AND AUTHORIZED SIGNATORY SHRI YESHVANTH B N AGED ABOUT 47 YEARS, SON OF MR. NARAYANA SWAMY B M HAVING OFFICE ABOVE IMAGE DIAGNOSTICS NAGAWARA SIGNAL, 1ST STAGE 5TH BLOCK, HBR LAYOUT BENGALURU - 560045 …PETITIONER (BY SRI. PRADYUMNA HEJIB., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX SOUTH DIVISION-5, 6TH FLOOR, A WING, KENDRIYA SADAN KORAMANGALA, BENGALURU - 560034. 2. THE SUPERINTENDENT OF CENTRAL TAX DSD-5, SOUTH DIVISION-5 6TH FLOOR, A WING, KENDRIYA SADAN KORAMANGALA, BENGALURU - 560034. …RESPONDENTS (BY SRI. ARAVIND V CHAVAN., ADVOCATE) Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:12108 WP No. 18879 of 2024 THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER-IN-ORIGINAL (OIO) BEARING NO. 650/2023-24 AC SD5 (DIN 20240457YV000051515D) DATED 02/04/2024 (ANNEXURE-A) PASSED BY R1 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 In this petition, the petitioner seeks the following reliefs: “(i) Issue a writ in the nature of certiorari or any other writ/ to quash the impugned order-in-original (OIO) bearing No.650/2023-24 AC SD5/1383 [DIN 20240457YV000051515D] dated 02.04.2024 [Annexure-A] passed by respondent No.1 ; (ii) Grant such other order or direction as deemed fit in the facts and 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 - 3 - NC: 2025:KHC:12108 WP No. 18879 of 2024 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 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 - 4 - NC: 2025:KHC:12108 WP No. 18879 of 2024 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 02.04.2024 is hereby quashed. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 1 Sl No.: 6