- 1 - HC-KAR NC: 2025:KHC:42485 WP NO.5441 OF 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE E.S. INDIRESH WRIT PETITION NO.5441 OF 2021 (GM-FE) BETWEEN: SRI. AROON RAMAN S/O V. RAMAN, AGED ABOUT 60 YEARS, PRESENTLY R/AT: APARTMENT NO.403, OLYMPUS 1, PRESTIGE ACROPOLIS, HOSUR ROAD, BENGALURU - 560 029. …PETITIONER (BY SRI. S.S. NAGANAND, SENIOR COUNSEL FOR SRI. SRIRANGA S., ADVOCATE) AND: 1. UNION OF INDIA DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 000. REP. BY ITS SECRETARY. 2. DIRECTORATE OF ENFORCEMENT BENGALURU ZONAL OFFICE, 3RD FLOOR, 'B' BLOCK, BMTC, SHANTHINAGAR-TTMC, K.H. ROAD, SHANTHINAGAR, BENGALURU - 560 027. REP. BY THE JOINT DIRECTOR. 3. THE SPECIAL DIRECTOR OFFICE OF THE SPECIAL DIRECTOR OF ENFORCEMENT, DIRECTORATE OF ENFORCEMENT, Digitally signed by ARUNKUMAR M S Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:42485 WP NO.5441 OF 2021 SOUTHERN REGIONAL OFFICE, 3RD FLOOR, MURUGESAN COMPLEX, NO.84, GREAMS ROAD, CHENNAI - 600 006. 4. ASSISTANT DIRECTOR DIRECTORATE OF ENFORCEMENT, BENGALURU - 560 027. …RESPONDENTS (BY SRI. UNNIKRISHNAN M., CGSC FOR R2 AND R4 ) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE SHOW CAUSE NOTICE ISSUED DATED 25TH FEBRUARY, 2020 ISSUED BY THE RESPONDENT NO.3 WITH REGARD TO THE PETITIONER VIDE ANNEXURE-G; QUASH THE COMPLAINT DATED 25TH OCTOBER, 2019 FILED BY RESPONDENT NO.4 WITH REGARD TO THE PETITIONER VIDE ANNEXURE-F; AND ETC. THIS PETITION COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE E.S. INDIRESH ORAL ORDER In this writ petition, the petitioner is challenging the Show-cause Notice dated 25th February, 2020 (Annexure- G) issued by the respondent No.3; inter alia sought for quashing the complaint dated 25th October, 2019 - 3 - HC-KAR NC: 2025:KHC:42485 WP NO.5441 OF 2021 (Annexure-F) filed by the respondent No.4 in respect of the petitioner. 2. Heard Sri. S.S. Naganand, learned Senior Counsel on behalf of Sri. Sriranga S., appearing for the petitioner and Sri. Unnikrishnan, learned Central Government Special Counsel appearing for respondents 2 and 4. 3. Learned Senior Counsel appearing for the petitioner and learned Central Government Special Counsel appearing for respondents 2 and 4 submitted that this Court, by order dated 06th December, 2024 in Writ Petition Nos.1418 of 2021; Order dated 08th January, 2025 in Writ Petition No.4428 of 2021; Order dated 07th August, 2025 in Writ Petition No.5186 of 2021, allowed the petitions filed by the similarly placed petitioners and set- aside the very same Show-cause Notice and the Complaint impugned in the present petition. Therefore, I am of the considered opinion that the present petition deserves to be - 4 - HC-KAR NC: 2025:KHC:42485 WP NO.5441 OF 2021 allowed in terms of the aforesaid writ petitions. Accordingly, I pass the following: O R D E R (i) Writ Petition allowed; (ii) Impugned Show-cause Notice dated 25th February, 2020 (Annexure-G) issued by the respondent No.3 in respect of the petitioner and Complaint dated 25th October, 2019 (Annexure-F) filed by the respondent No.4 in respect of the petitioner are hereby set- aside. (iii) In view of the disposal of the writ petition, pending application stands disposed of. SD/- (E.S. INDIRESH) JUDGE ARK List No.: 1 Sl No.: 9