- 1 - NC: 2025:KHC:13156 WP No. 25440 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.25440 OF 2024 (T-RES) BETWEEN: INDONE TECHNOLOGIES PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 REPRESENTED BY ITS DIRECTOR SHRI NITINRAJ NAIK, S/O SHRI NATARAJ NAIK AGED ABOUT 45 YEARS, HAVING OFFICE AT N. 50-61/72 SRI BALAJI MANSION, 2ND FLOOR DR. RAJKUMAR ROAD, RAJAJINAGAR, BENGALURU-560 121. …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1. THE COMMISSIONER OF CENTRAL TAX (APPEALS II) 4TH FLOOR, TTMC-BMTC COMPLEX HAL AIRPORT ROAD, DOMMALURU, BENGALURU-560 071. 2. THE DEPUTY COMMISSIONER OF CENTRAL TAX, NORTH DIVISION-1 GROUND FLOOR, NO.59 H.M.T BHAVAN, GANGANAGAR, BALLARY ROAD, Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:13156 WP No. 25440 of 2024 BENGALURU-560 032. …RESPONDENTS (BY SRI. ARAVIND V.CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, 1950, PRAYING TO QUASH IMPUGNED ORDER-IN-APPEAL NO.115/2024-25 CT DTD 29.06.2024 (ANNEXURE-A) PASSED AND ISSUED BY R-1. 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: a) Issue a writ in the nature of certiorari or any other writ to quash impugned Order-in- Appeal No.115/2024-25 CT dated 29.06.2024 (Annexure-A) passed and issued by Respondent No.1. b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice. - 3 - NC: 2025:KHC:13156 WP No. 25440 of 2024 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. - 4 - NC: 2025:KHC:13156 WP No. 25440 of 2024 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." 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 - NC: 2025:KHC:13156 WP No. 25440 of 2024 5. Accordingly, the impugned Order-in-Appeal at Annexure – A dated 29.06.2024 is hereby quashed. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE NS List No.: 1 Sl No.: 18