- 1 - HC-KAR NC: 2025:KHC:41137 WP No. 29189 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.29189 OF 2025 (T-RES) BETWEEN: SANDEEP DASARI S/O SHRI KOTAIAH AGED ABOUT 43 YEARS NO.41/1, SRI KRISHNA KUTIR 21ST MAIN ROAD, MARENAHALLI VILLAGE, J P NAGAR 2ND PHASE BENGALURU – 560 078. …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX SOUTH DIVISION-2 2ND FLOOR, BMTC BUILDING, KANAKAPURA ROAD, BANASHANKARI BENGALURU – 560 070, 2. THE SUPERINTENDENT OF CENTRAL TAX RANGE BSD-2 BENGALURU SOUTH COMMISSIONERATE 1ST FLOOR, BMTC BUILDING, KANAKAPURA ROAD, BANASHANKARI BENGALURU – 560 070. …RESPONDENTS (BY SRI. AKASH B.SHETTY, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER WRIT TO QUASH ORDER-IN-ORIGINAL BEARING NO.60/2023-24-SD-2 DIN 2024025 7000000888ED4 DATED 14.02.2024 PASSED BY THE FIRST RESPONDENT ANNEXURE –A AND ETC. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:41137 WP No. 29189 of 2025 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 a writ in the nature of certiorari or any other writ/s to quash Order-in-Original bearing No.60/2023- 24-SD-2 [DIN 2024025 7000000888ED4] dated 14.02.2024 passed by the First Respondent [Annexure-A]; (b) Issue a writ in the nature of certiorari or any other writ to quash Recovery Notice bearing DIN 20250757000000.7864 dated 26.07.2025 issued by the Second Respondent [Annexure-B] (c) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest 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 - 3 - HC-KAR NC: 2025:KHC:41137 WP No. 29189 of 2025 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 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 - 4 - HC-KAR NC: 2025:KHC:41137 WP No. 29189 of 2025 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-A dated 14.02.2024 passed by respondent No.1 is hereby quashed. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 60