- 1 - HC-KAR NC: 2025:KHC:41138 WP No. 29697 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 29697 OF 2025 (T-RES) BETWEEN: SHRI PUTTAMADE BYRE GOWDA AGE 44 YEARS, PROPRIETOR , M/S LEGEND TOURS AND TRAVELS, 8. 9/3 4TH PHASE, OPP. VIVEKANANDA PARK GIRINAGAR, BENGALURU - 560 085 (PRESENTLY AT NO.181, OPP. ALPHA FACTORY, KASHI NAGAR, YELACHENAHALLI, KANAKAPURA MAIN ROAD, BENGALURU – 560 078.) …PETITIONER (BY SRI. ASHOK A. DESHPANDE, ADVOCATE) AND: 1. THE JOINT COMMISSIONER CENTRAL TAX BENGALURU WEST COMMISSIONERATE BMTC BUILDING, BANASHANKARI BENGALURU – 560 070. 2. THE ADDITIONAL COMMISSIONER CENTRAL TAX BENGALURU WEST COMMISSIONERATE BMTC BUILDING, BANASHANKARI BENGALURU – 560 070. 3. THE BRANCH MANAGER - IDBI BANK, NO.6, 100 FEET ROAD, 5th BLOCK, KORAMANAGALA, BENGALURU – 560 070. …RESPONDENTS (BY SRI. AKASH B. SHETTY, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:41138 WP No. 29697 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE AN APPROPRIATE WRIT, ORDER OR A DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER-IN-ORIGINAL NO.54/2023-24 SERVICE TAX, DT.02.08.2023 PASSED BY THE RESPONDENT NO.2 VIDE ANNEXURE –B AND ETC. 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, the petitioner seeks the following reliefs: "A. Issue an appropriate writ, order or a direction in the nature of a writ of certiorari quashing the, i. Order-in-Original No.54/2023-24-SERVICE TAX, dt.02.08.2023 passed by the Respondent vide ANNEXURE 'B'. B. Issue a writ of Mandamus, or any other appropriate writ, order, or direction, as this Hon'ble Court may deem fit and proper, directing the Respondent No.1: ii. to re-adjudicate the Show cause notice in ANNEXURE 'A'. iii. not to be influenced or prejudiced by the findings, observations or reasonings recorded in the previous adjudication proceedings; iv. to conduct the adjudication afresh, independently and on merits, with an open mind and to conclude the same - 3 - HC-KAR NC: 2025:KHC:41138 WP No. 29697 of 2025 expeditiously within a time-bound framework as may be prescribed by this Hon'ble Court. v. to re-credit back to the petitioner's bank account all the amounts debited till date towards lien amount. C. Pass such other order as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case and in the interest of justice including the costs of this Writ Petition." 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 - 4 - HC-KAR NC: 2025:KHC:41138 WP No. 29697 of 2025 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. 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 - HC-KAR NC: 2025:KHC:41138 WP No. 29697 of 2025 5. Accordingly, the impugned Order-in-original at Annexure – B dated 02.08.2023 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 SV List No.: 2 Sl No.: 61