- 1 - HC-KAR NC: 2025:KHC:41913 WP No. 1133 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 1133 OF 2024 (T-RES) BETWEEN: M/S KAVIL CREATIONS, NO.169, KAVIL CREATION, 2ND AND 3RD FLOOR, HMT LAYOUT, NELAGADARANAHALLI ROAD, NAGASANDRA POST, BENGALURU - 73 REPRESENTED BY B. RAJU S/O BELYAPPA, AGED ABOUT 65 YEARS GST NO. 29AAOFK1207H1ZB PARTNERSHIP FIRM …PETITIONER (BY SRI. SRI MALLAHAR RAO, ADVOCATE) AND: 1. OFFICE OF THE COMMISSIONER OF CENTRAL TAX, CENTRAL EXCISE AND SERVICE TAX, GOODS AND SERVICE TAX COMMISSIONRATE, BENGALURU NORTH WEST, 2ND FLOOR, SOUTH WING, BMTC BUS STAND COMPLEX, SHIVAJI NAGAR, BENGALURU – 51. 2. OFFICE OF THE JOINT COMMISSIONER 2ND FLOOR, SOUTH WING, BMTC BUS STAND COMPLEX, SHIVAJINAGAR, BENGALURU – 51. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:41913 WP No. 1133 of 2024 3. OFFICE OF THE SUPERINTENDENT OF CENTRAL GST, BNWD3 RANGE, BENGALURU, NORTH-WEST COMMISSIONERATE, 2ND FLOOR, SOUTH WING, BMTC BUS STAND COMPLEX, SHIVAJINAGAR, BENGALURU – 560 051. …RESPONDENTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE EX-PARTE ORDER DATED 30.11.2023, PASSED BY 2ND RESPONDENT IN ORDER-IN-ORIGINAL NO. 94/JC/BNW/2023-24/BNW, IN DIN- 2023115/YX0000666B51, IS HEREWITH ENCLOSED AND PRODUCED AS ANNEXURE-D 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, petitioner seeks for the following reliefs: “(i) Issue Writ of Certiorari or in the like nature of Certiorari quashing the ex-parte order dated 30.11.2023, passed by 2nd respondent in order-in- original No.: 94/JC/BNW/2023-24/BNW, in DIN- 2023115/YX0000666B51, is herewith enclosed and produced as ANNEXURE – D; (ii) Issue Writ of Mandamus or writ of direction to the respondent authorities to refrain from further proceedings and take such necessary measures / steps in respect of the ex-parte order dated - 3 - HC-KAR NC: 2025:KHC:41913 WP No. 1133 of 2024 30.11.2023, passed by 2nd respondent in order-in- original No.: 94/JC/BNW/2023-24/BNW, in DIN- 2023115/YX0000666B51, is herewith enclosed as ANNEXURE – D; (iii) Issue Writ of Prohibition, not to proceed further steps or measures or any such kind of initiatives pertaining to recovery(s) over the demand made thereof vide – ANNEXURE – D; directing the respondent authorities to refrain from further coercive steps, in any manner of whatsoever in nature, in accordance to the impugned order dated 30.11.2023 passed by 2nd respondent in order-in-original No.: 94/JC/BNW/2023-24/BNW, in DIN – 2023115/YX0000666B51, is herewith enclosed as ANNEXURE – D; (iv) Pass such other or further orders as this Hon’ble Court may deem fit in the facts and circumstances of this case, in the interest of justice and equity.” 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 - 4 - HC-KAR NC: 2025:KHC:41913 WP No. 1133 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 - 5 - HC-KAR NC: 2025:KHC:41913 WP No. 1133 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-D dated 30.11.2023 is hereby quashed. 6. The matter is remitted back to the concerned respondent to the stage of post show cause notice and to proceed further in accordance with law. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 33