- 1 - HC-KAR NC: 2025:KHC:52520 WP No. 37377 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 37377 OF 2025 (T-RES) BETWEEN: 1. M/S ESHWARI TEXTILE PROCESSING PVT LTD (A COMPANY INCORPORATED UNDER THE COMPANIES ACT 2013 REPRESENTED BY ITS DIRECTORS) 109, 6TH MAIN, 1ST CROSS 3RD PHASE PEENYA BANGALORE URBAN - 560058. …PETITIONER (BY SRI. A.C. CHETHAN, ADVOCATE) AND: 1. JOINT COMMISSIONER OF CENTRAL TAX BENGALURU NORTH-WEST COMMISSIONERATE NWD-1, DIVISION, NORTH-WEST COMMISSIONERATE, SHIVAJINAGAR 2ND FLOOR, BMTC BUS STAND COMPLEX BANGALORE - 560 051. 2. PRINCIPAL COMMISSIONER OF CENTRAL-TAX BANGALORE NORTH-WEST COMMISSIONERATE SHIVAJINAGAR, 2ND FLOOR BMTC BUS STAND COMPLEX BANGALORE-560 051. …RESPONDENTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) Digitally signed by CHAITHRA A Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:52520 WP No. 37377 of 2025 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED ORDER-IN-ORIGINAL DATED 12/06/2023 BEARING ORDER-IN-ORIGINAL SL. NO. 14/JC/BNW/2023-24/BNW AND DIN NO. 20230657YX000000DFB9) PASSED BY THE RESPONDENT NO.1 (ANNEXURE-B) IN THE INTEREST OF JUSTICE AND EQUITY. 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 of certiorari or any other writ or direction or order to quash the impugned Order-In-Original dated 12.06.2023 bearing Order-In-Original Sl.No.14/JC/BNW/ 2023-24/BNW and DIN No.2023065YX000000DFB9) passed by the Respondent No.1 (Annexure-B) in the interest of justice and equity. (ii) Pass such other order as this Hon'ble Court deems fit under the circumstances of the 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 - 3 - HC-KAR NC: 2025:KHC:52520 WP No. 37377 of 2025 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. 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 - 4 - HC-KAR NC: 2025:KHC:52520 WP No. 37377 of 2025 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. Accordingly, the impugned Order-In-Original at Annexure-B dated 12.06.2023 is hereby quashed. Ordered accordingly. SD/- (S.R.KRISHNA KUMAR) JUDGE NBM List No.: 2 Sl No.: 21