- 1 - HC-KAR NC: 2025:KHC:48967 WP No. 27082 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 27082 OF 2024 (T-RES) BETWEEN: SRIVEN ESTATES PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013, REPRESENTED BY ITS MANAGING DIRECTOR, SHRI MARAM REDDY VENKATA KRISHNA REDDY, S/O SHRI LAKSHMINARASA REDDY, AGED ABOUT 60 YEARS, HAVING OFFICE AT AKSHAYA PLAZA, PLOT NO. 229, 2ND CROSS, NEELADRI NAGAR, ELECTRONIC CITY, BENGALURU – 560 100. …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX SOUTH DIVISION-8, 7TH FLOOR, A WING KENDRIYA SADAN, KORAMANGALA, BENGALURU – 560 034. 2. THE SUPERINTENDENT OF CENTRAL TAX DSD-8 RANGE, SOUITH DIVISION-8, 7TH FLOOR, A WING, KENDRIYA SADAN, KORAMANGALA, BENGALURU – 560 034. …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 IMPUGNED ORDER-IN- ORIGINAL BEARING NO. 17/2024-25 (DIN 2024 0757 0000 0000 F2EF) DTD. 03.07.2024 (ANNX-A) PASSED AND ISSUED BY R-1. Digitally signed by MADHURI S Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48967 WP No. 27082 of 2024 THIS PETITION, COMING ON FOR ORDERS, 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:- “ (a) Issue a writ in the nature of certiorari or any other writ to quash impugned Order-in-Original bearing No.17/2024-25[DIN 2024 20240757 0000 0000 F2EF] dated: 03.07.2024 [Annexure-A] passed and issued by Respondent No.1; (b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that pursuant to the show cause notice dated 19.03.2024 issued by the 1st respondent, the petitioner filed reply dated 08.12.2023 along with relevant documents and appeared for personal hearing on 12.06.2024. It is the grievance of the petitioner that despite filing the detailed reply and putting forth contentions running more than - 3 - HC-KAR NC: 2025:KHC:48967 WP No. 27082 of 2024 124 pages, the said pleadings and documents have not been considered by the 1st respondent, instead the impugned order has been passed, which deserves to be set aside and the matter be remitted back to the respondents for reconsideration afresh. 4. Per contra, learned counsel for the respondents would submit that in the light of availability of equally efficacious and alternative remedy by way of an appeal coupled with the fact that the detailed reasoning order has been passed, there is no merit in the petition and the same is liable to be dismissed. 5. A perusal of the material on record including the impugned order, reply, contentions and documents put forth by the petitioner will indicate that the same were not considered, much less not appreciated by the 1st respondent while passing the impugned order, which deserves to be set aside and the matter be remitted back to the respondents for reconsideration afresh in accordance with law. 6. In the result, I pass the following:- ORDER (i) Petition is hereby allowed. - 4 - HC-KAR NC: 2025:KHC:48967 WP No. 27082 of 2024 (ii) The impugned order at Annexure-A dated 03.07.2024 passed by the 1st respondent is hereby set aside. (iii) The matter is remitted back to the 1st respondent for reconsideration afresh in accordance with law. (iv) Liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the 1st respondent, who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.