- 1 - NC: 2025:KHC-D:3777 WP No. 106482 of 2023 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 25TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 106482 OF 2023 (T-TAR) BETWEEN: SHRI. SHIVABASAPPA MAHALINGAPPA BUDIHAL TMC NO. 60, SHIVABHODARANG, GOKAK, MUDALGI-591312. REPRESENTED BY ITS PROPRIETOR, SHRI. SHIVABASAPPA MAHALINGAPPA BUDIHAL …PETITIONER (BY SRI. ANIRUDH R J NAYAK, ADVOCATE) AND: 1. THE UNION OF INDIA REPRESENTED BY ITS SECRETRY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI. 2. THE MINISTRY OF FINANCE GOVERNMENT OF INDIA REP. BY ITS SECRETARY MF (DR) NEW DELHI-110011. 3. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU WEST COMMISSIONERATE, 1ST FLOOR, BMTC BUS STAND, KANAKAPURA ROAD, BANASHANKARI, BANGALORE-560070. 4. THE ASSISTANT COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE BELGAVI RURAL DIVISION, NO.71, CLUB ROAD, BELAGAVI-590001. …RESPONDENTS (BY SRI M.B.KANAVI, CGSC FOR R1-2, ASHPAK KASHIMSA MALAGALADINNI Digitally signed by ASHPAK KASHIMSA MALAGALADINNI Location: High Court of Karnataka, Dharwad Bench Date: 2025.02.28 12:41:38 +0530 - 2 - NC: 2025:KHC-D:3777 WP No. 106482 of 2023 SRI GIRISH S. HULAMANI, ADVOCATE FOR R3-4) THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION, PRAYING TO ISSUE A WRIT OF CERTIORARI OR SUCH OTHER WRIT, ORDER OR DIRECTION AS THIS HON BLE COURT MAY DEEM FIT, QUASHING ORDER-IN-ORIGINAL SL. NO. BEL-EXCUS-000-DIV-RURAL-AC-RK-28-2022-23 (ST) AND DIN- 20221157TC000055205E DATED. 14-11-2022 IN ANNEXURE-C PASSED BY ASSISTANT COMMISSIIONER, AS BEING ILLEGAL AND UNTENABLE IN LAW, IN THE FACTS AND CIRCUMSTANCES OF THE INSTANT CASE AND ISSUE A WRIT OF MANDAMUS, OR SUCH OTHER WRIT, ORDER OR DIRECTION, AS THIS HON BLE COURT MAY DEEM FIT AND PROPER, IMPUGNED ORDER i.e., ORDER - IN - ORIGINAL SL. NO-BEL-EXCUS-000-DIV-RURAL-AC-RK-28-2022-23 (ST) AND DIN 20221157TC000055205E DATED. 14-11-2022 HOLDING ILLEGAL AND DECLARING THAT THE ORDER-IN-ORIGINAL SL. NO. BEL- EXCUS-000-DIV-RURAL-AC-RK-28-2022-23 (ST) AND DIN- 20221157TC000055205E DATED 14-11-2022 IN ANNEXURE-C PASSED BY THE RESPONDENT NO.4 IS IN CONTRAVENTION OF THE PRINCIPLES OF NATURAL JUSTICE, IN THE FACTS AND CIRCUMSTANCES OF THE CASE. THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. The petitioner is before this Court seeking for the following reliefs: (a) A writ of certiorari, or a writ or order or direction in the nature of writ of certiorari and set aside the order-in-original vide No. BEL/EXCUS/000/BEL/CITY/AC/GS/66/2022-23 dated 19-07-2022, enclosed as Annexure-G passed by respondent no.2 as bad in law and (b) Issue a writ of certiorari, or a writ or order or direction in the nature of writ of certiorari and to hold that the order-in-original NO. BEL/EXCUS/000/BEL/CITY/AC/GS/66/2022-23 dated 19-07-2022, passed by assistant commissioner CTCE, - 3 - NC: 2025:KHC-D:3777 WP No. 106482 of 2023 Belagavi (respondent no.2) enclosed as Annexure-G was passed without the authority of law and (c) Issue a writ of mandamus or a writ or order or direction in the nature of writ mandamus by ordering the respondent no. 2 to not to collect or demand any tax, interest and penalty from the petitioner. 2. The submission of the learned counsel for the petitioner is that the lis in the matter is covered by a Judgment of the coordinate bench of this Court dated 03.07.2024 passed in Writ Petition No.11154 of 2023 (T-IT) and connected matters. 3. The learned counsel for the respondents No.3 and 4 also confirms the said submission. 4. The coordinate bench of this Court in the above said Judgement held in paragraph No.13 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 - 4 - NC: 2025:KHC-D:3777 WP No. 106482 of 2023 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 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.“ 5. In that view of the matter, I pass the following : ORDER Writ petition is disposed off in terms of the above said judgement of a coordinate bench of this Court. Accordingly, the impugned order dated 14.11.2022 passed by the 4th respondent in No.BEL/EXCUS/ 000/DIV/RURAL/AC/RK/28/2022-23(ST) - 5 - NC: 2025:KHC-D:3777 WP No. 106482 of 2023 and DIN-20221157TC000055205E vide Annexure-C is quashed. Sd/- (SURAJ GOVINDARAJ) JUDGE CKK CT:GSM List No.: 2 Sl No.: 34