- 1 - HC-KAR NC: 2025:KHC:52072 WP No. 36766 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.36766 OF 2025 (T-IT) BETWEEN: SHRI. RAGHURAMA REDDY S/O VENKATASHAMI, AGED ABOUT 62 YEARS, RESIDING AT NO.33/9, KALLURU, SRINIVASAPURA TALUK, KOLAR – 563 135. …PETITIONER (BY SMT. LOCHANA S. BABU, ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX O/O THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, BENGALURU EAST, TTMC, BMTC BUS STAND COMPLEX, HAL AIRPORT ROAD, DOMLUR, BENGALURU – 560 071. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, TAX RECOVERY CELL, EAST COMMISSIONERATE, O/O THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, BENGALURU EAST, TTMC, BMTC BUS STAND COMPLEX, HAL AIRPORT ROAD, DOMLUR, BENGALURU – 560 071. 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, DIVISION-9, EAST COMMISSIONERATE O/O THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE BENGALURU EAST, TTMC, BMTC BUS STAND COMPLEX, HAL AIRPORT ROAD, DOMLUR, BENGALURU – 560 071. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:52072 WP No. 36766 of 2025 4. THE SUPERINTENDENT OF CENTRAL TAX, DIVISION-9, EAST COMMISSIONERATE, O/O THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, BENGALURU EAST, TTMC, BMTC BUS STAND COMPLEX, HAL AIRPORT ROAD, DOMLUR, BENGALURU – 560 071. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI QUASHING THE IMPUGNED ORDER-IN-ORIGINAL DATED 28.02.2022 BEARING ORDER NO.11/2022 AND DIN 202220357Y70000000BC4 IN FILE NO. GEXCOM/ADJ/ST/COM/295/2021/ADJN PASSED BY THE RESPONDENT NO.1 (ANNEXURE-A) AND ETC. 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, petitioner seeks the following reliefs: “(i) Issue a Writ of Certiorari quashing the impugned Order-in-Original dated 28.02.2022 bearing Order No.11/2022 and DIN 202220357YT000000BC4 in File No.GEXCOM/ADJ/ST/COM/295/2021/ADJN passed by the Respondent No.1 (Annexure-A); and (ii) Issue a Writ of Certiorari quashing the impugned Recovery Notice dated 04.11.2025 DIN 20251057000000421694/2870/25 issued by the Respondent No.2 (Annexure-B); and - 3 - HC-KAR NC: 2025:KHC:52072 WP No. 36766 of 2025 (iii) Issue a Writ of Certiorari quashing the impugned Recovery Notice dated 21.11.2025 DIN 2025115700000092499F/3069/25 issued by the Respondent No.2 (Annexure-C); and (iv) Issue a writ of certiorari quashing the entire proceedings initiated against the petitioner in File No.GEXCOM/ADJ/ST/COM/295/ADJN culminating in the Order-in-Original dated 28.02.2022 (Annexure-A); and (v) To issue order(s), directions, writ(s) or any other relief as this Hon’ble Court deems it fit and proper in the facts and circumstances of the case in the interest of justice and equity. Alternatively (vi) To issue a Writ of Mandamus, directing the Respondent No.1 to reconsider the matter in fresh adjudication from the stage of Show Cause Notice in accordance with law, while providing petitioner an opportunity of being heard and reserving liberty to the petitioner to urge all contentions.” 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 - 4 - HC-KAR NC: 2025:KHC:52072 WP No. 36766 of 2025 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. 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 - 5 - HC-KAR NC: 2025:KHC:52072 WP No. 36766 of 2025 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-in-original at Annexure- A dated 28.02.2022 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 SV List No.: 2 Sl No.: 15