- 1 - NC: 2025:KHC:16832 WP No. 28470 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.28470 OF 2024 (T-RES) BETWEEN: SHRI. J. MANJUNATH S/O LATE B. JAYARAM AGED ABOUT 61 YEARS NO. 203, 4TH B CROSS TEMPLE ROAD, JAKKUR, YELAHANKA BENGALURU - 560064. …PETITIONER (BY SRI. ANIL KUMAR .B, ADVOCATE) AND: 1. THE COMMISSIONER OF CENTRAL TAX (APPEALS II), TRAFFIC TRANSIT MANAGEMENT CENTER, BMTC BUILDING 4TH FLOOR, DUMLUR BANGALORE - 560071. 2. THE ASST. COMMISSIONER OF CENTRAL TAX ND-8 DVISION BENGALURU NORTH COMMKISSIONERATE NO. 59 HMT BHAVAN, BELLARY ROAD BENGALURU - 560032. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER-IN- Digitally signed by NAGARAJA B M Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:16832 WP No. 28470 of 2024 APPEAL NO. 104/2024-25 CT DATED 28.06.2024 PASSED BY THE R-1 VIDE ANNEXURE-A TO THE W.P. 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: “(a) Issue a writ of certiorari quashing the Order-In- Appeal No.104/2024-25 CT dated 28.06.2024 passed by the Respondent No.1 vide Annexure-A to the Writ Petition; (b) Direct the Respondent No.1 to hear the appeal filed by the Petitioner on merits; (c ) Grant any other order or direction as deemed fit and proper by this Hon'ble Court in the facts and circumstances of the case.” 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:16832 WP No. 28470 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:16832 WP No. 28470 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-Appeal No.104/2024-25 CT at Annexure – A dated 28.06.2024 is hereby set aside and the matter is remitted back for reconsideration to the stage of show cause notice at Annexure-B dated 24.10.2021. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE NBM List No.: 2 Sl No.: 4