- 1 - HC-KAR NC: 2025:KHC:48970 WP No. 13377 of 2023 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. 13377 OF 2023 (T-RES) BETWEEN: SAI LAKSHMI CONSTRUCTIONS A PARTNERSHIP FIRM, REPRESENTED BY ITS MANAGING PARTNER D PARANDHAMA REDDY, NO 1/22, 2ND FLOOR, BALAJI NILAYA, BUGLE ROCK ROAD, OPP. ASHA SWEETS, BASAVANAGUDI BENGALURU – 560 004 …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1. THE JOINT COMMISSIONER CENTRAL TAX, BENGALURU SOUTH COMMISSIONERATE, P B NO 5400, C R BUILDING, QUEEN’S ROAD, BENGALURU – 560 001 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, ARRERS RECOVERY CELL BENGALURU SOUTH COMMISSONERATE, P B NO 5400, C R BUILDING, QUEEN’S ROAD, BENGALURU – 560 001 …RESPONDENTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING ORDER-IN- ORIGINAL (OIO) BEARING ORDER-IN-ORIGINAL (OIO) NO.BLR- SOUTH/JC/55/2022-23 (DIN 20221057000000419884) DTD 17.10.2022 (ANNX-A) PASSED BY RESPONDENT NO.1. Digitally signed by MADHURI S Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48970 WP No. 13377 of 2023 THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, 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 mandamus or any other writ quashing Order-in-Original (OIO) bearing Order- in-Original (OIO) No.BLR-SOUTH/JC/55/2022-23 [DIN 20221057000000419884] dated 17.10.2022 [Annexure-A] passed 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. 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; - 3 - HC-KAR NC: 2025:KHC:48970 WP No. 13377 of 2023 "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 the impugned orders, such proceedings are also set aside." - 4 - HC-KAR NC: 2025:KHC:48970 WP No. 13377 of 2023 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- A dated 17.10.2022 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 SRL List No.: 2 Sl No.: 78