- 1 - HC-KAR NC: 2025:KHC:48691 WP No. 34164 of 2025 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.34164 OF 2025 (T-RES) BETWEEN: SRI. NARAYANASWAMY THIMMARAYAPPA S/O THIMMARAYAPPA AGED ABOUT 56 YEARS R/AT BLOCK B4, 202 BDA CHANDRAGIRI APARTMENTS BEHIND SAFOLA, DODDABANAHALLI BENGALURU - 560 067. …PETITIONER (BY SRI HEMANTH N. P., ADVOCATE) AND: 1. THE COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE CENTRAL REVENUE BUILDING QUEENS ROAD, BENGALURU - 560 001. 2. THE DEPUTY COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION-3 BENGALURU SOUTH COMMISSIONERATE 2ND FLOOR, BMTC BUILDING KANAKAPURA ROAD BANASHANKARI, BENGALURU - 560 070. Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:48691 WP No. 34164 of 2025 3. THE SUPERINTENDENT OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE 2ND FLOOR, BMTC BUILDING KANAKAPURA ROAD, BANASHANKARI BENGALURU - 560 070. …RESPONDENTS (BY SRI ARAVIND V. CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DTD. 26.03.2022 BEARING DIN- 2022035700000000DB80, PASSED BY R-2 AUTHORITY, VIDE ANNX-B; DIRECT THE RESPONDENT NOT TO PROCEED WITH COERCIVE STEPS BY WAY OF ANY PROCEEDINGS OF WHATSOEVER IN NATURE, IN RESPECT OF THE IMPUGNED ORDER DTD. 26.03.2022 VIDE ANNX-B. 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 in the like nature of writ, quashing the impugned order dated 26.03.2022 bearing DIN-2022035700000000DB80, passed by respondent No.2 authority, vide ANNEXURE - 'B'.; (ii) Issue a writ of prohibition or any other writ of like nature, directing the respondent not to proceed with coercive steps by way of any proceedings of whatsoever in nature, in respect of the impugned order dated 26.03.2022 vide ANNEXURE - B. - 3 - HC-KAR NC: 2025:KHC:48691 WP No. 34164 of 2025 (iii) Pass such other or further orders as this Hon'ble Court may deems fit in the facts and circumstances of the case, in the interests 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 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. - 4 - HC-KAR NC: 2025:KHC:48691 WP No. 34164 of 2025 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 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 at Annexure – B dated 26.03.2022 is hereby quashed. - 5 - HC-KAR NC: 2025:KHC:48691 WP No. 34164 of 2025 Ordered accordingly. The matter is remitted back to the respondents to the stage of post show cause notice an to proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE AP List No.: 2 Sl No.: 5