- 1 - HC-KAR NC: 2025:KHC:50240 WP No. 11195 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 11195 OF 2025 (T-RES) BETWEEN: M/S ST. JOSEPH ELECTRICALS OFFICE AT NO.931, JAIN HOSPITAL ROAD, T. K. LAYOUT, 4TH STAGE, 9TH MAIN, MYSORE – 570 009 A SOLE PROPRIETORSHIP FIRM REPRESENTED BY ITS PROPRIETOR, SRI. GEORGE JOSEPH …PETITIONER (BY SRI. ADITYA S. K., ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF CENTRAL TAX DIVISION-VI, BENGALURU WEST COMMISSONERATE, 1ST FLOOR, TTMC COMPLEX, BMTC BUS STAND, BANASHANKARI, BENGALURU – 560 070 …RESPONDENT (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DATED 12.04.2024 ORDER NO. OIO NO. 16/2024-25 (ANNEXURE-F) PASSED BY THE RESPONDENT AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:50240 WP No. 11195 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “a. Quash the impugned order dated 12.04.2024 Order No. – OIO No.16/2024-25 (Annexure-F) passed by the Respondent; b. Direct the Respondent to re-adjudicate the matter after providing a reasonable opportunity to the Petitioner; c. Grant any other relief deemed fit by this Hon’ble Court, including costs of these proceedings, in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondent 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:50240 WP No. 11195 of 2025 "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:50240 WP No. 11195 of 2025 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 - F dated 12.04.2024 is hereby quashed. 6. The matter is remitted back to the 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.: 29