- 1 - NC: 2025:KHC:9664 WP No. 29496 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.29496 OF 2024 (T-RES) BETWEEN: GTV POWER PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 REPRESENTED BY ITS DIRECTOR SHRI DARSHAN ASWATH MAKALI, S/O SHRI M.C. ASWATH AGED ABOUT 34 YEARS, HAVING OFFICE AT NO.100, 3RD FLOOR, DC COMPLEX 80 FEET ROAD, VIJAYANAGARA, BENGALURU-560 040. …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST WEST COMMISSIONERATE TTMC-BMTC BUILDING, BANASHANKARI BENGALURU-560 070. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, WEST DIVISION-7, TTMC-BMTC BUILDING BANASHANKARI, KANAKAPURA ROAD, BENGALURU-560 070. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADV. FOR R1 AND R2, V/O. DATED 05.02.2025) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:9664 WP No. 29496 of 2024 IMPUGNED ORDER-IN-ORIGINAL BEARING NO. 27/2024-25 (PR.COMMR.) (DIN 20240757YU000000E413) DATED 10.07.2024 (ANNX-A) PASSED BY THE 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) Stay the impugned order-in-original bearing No.27/2024-25 (Pr.Commr.) (DIN 20240757YU000000E413) dated 10.07.2024 (Annexure – A) passed by the first respondent and consequent recovery that is likely to be initiated, in the interest of justice; (b) Pass any such order in the facts and circumstances of he 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 M/s.Karnataka Chinmaya Seva Trust Vs. Joint Commissioner - 3 - NC: 2025:KHC:9664 WP No. 29496 of 2024 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 above. Wherever demands have been made pursuant to - 4 - NC: 2025:KHC:9664 WP No. 29496 of 2024 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 10.07.2024 is hereby set aside and the matter is remitted back for reconsideration to the stage of show cause notice at Annexure-B dated 21.04.2021. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE DS / SV CT: TSM List No.: 1 Sl No.: 4