- 1 - HC-KAR NC: 2025:KHC:33381 WP No. 24577 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 24577 OF 2025 (T-IT) BETWEEN: SMT. K MAMATHA AGED ABOUT 34 YEARS, D/O SHRI KEMPANNA, NO. 4200, BEHIND SRI HIPPE ANJANEYA TEMPLE, KERI ERI ROAD, NELAMANGALA 562123. KARNATAKA. …PETITIONER (BY SRI. PRANAY SHARMA Y., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX NORTH WEST DIVISION-2, BANGALORE NORTH WEST COMMISSIONERATE, ABOVE BMTC BUS STAND, SHIVAJINAGAR, BENGALURU 560051. 2. OFFICE OF THE COMMISSIONER OF CENTRAL TAX (APPEALS -I) TRAFFIC AND TRANSIT MANAGEMENT CENTRE, BMTC BUILDING, NO.9, 4TH FLOOR, ABOVE BMTC BUS STAND, DOMLUR, BANGALORE 560 071. …RESPONDENTS (BY SRI. ARAVIND V CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE ORDER IN APPEAL DTD 29.04.2025 VIDE ORDER NO. 03/2025- Digitally signed by SUNITHA K S Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:33381 WP No. 24577 of 2025 26 CT PASSED BY R-2 I.E THE COMMISSIONER OF CENTRAL TAX (APPEALS - I) BEARING DIN NO. 2025045700000000E20E. COPY OF THE ORDER IN APPEAL 29.04.2025 VIDE ORDER NO. 03/2025-26 CT IS ENCLOSED AND MARKED AS ANNX-A QUASH THE ORDER IN ORIGINAL DTD 05.12.2023 VIDE ORDER IN ORIGINAL NO. 264/2023-24 PASSED BY THE R-1 BEARING DIN NO. 20231257YX0000000B11 COPY OF THE ORDER IN ORIGINAL IS ENCLOSED AND MARKED AS ANNX-B. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this court seeking the following prayer: a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order in appeal dated 29.04.2025 vide order no. 03/2025-26 CT passed by respondent No.2 i.e., the Commissioner of Central Tax (Appeals - I) bearing DIN no. 2025045700000000E20E. Copy of the order in appeal 29.04.2025 vide order no. 03/2025-26 CT is enclosed and marked as Annexure-A. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order in original dated 05.12.2023 vide order in original no. 264/2023-24 passed by the respondent No.1 bearing DIN no. 20231257YX0000000B11. Copy of the order in original is enclosed and marked as Annexure-B. - 3 - HC-KAR NC: 2025:KHC:33381 WP No. 24577 of 2025 c) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity. 2. Heard the learned counsel for the petitioner and the learned counsel for the respondents. 3. The learned counsel for the petitioner and the respondents in union submit that the issue in the last stands answered by the judgment rendered by the Coordinate bench in the case of M/S. KARNATAKA CHINMAYA SEVA TRUST VS. JOINT COMMISSIONER OF CENTRAL TAX, which is subsequently followed by the Co- ordinate Bench vide Annexure-F. The Co-ordinate Bench held as follows: “In this petition, the petitioner seeks the following reliefs: i) Invoking the extra-ordinary jurisdiction of this Hon'ble High Court challenging the set aside Order in Appeal dated 28.11.2024 vide Order No.475/2023 A-I/ 13224/24 passed by Respondent No.2 i.e., the Commissioner of Central Tax - 4 - HC-KAR NC: 2025:KHC:33381 WP No. 24577 of 2025 (Appeals-I) served on the petitioner on 18.12.2024. Copy of the Order in Appeal vide Order No.475/2023 A-I/13224/2024 dated 28.11.2024 is enclosed and marked as Annexure-A. ii) Invoking the extra-ordinary jurisdiction of this Hon'ble High Court challenging to set aside the Order in Original dated 14.06.2023 vide Order in Original No.13/2023-24-SD2 passed by the Respondent No.1. Copy of the order in original is enclosed and marked as Annexure-B. iii) And pass such other orders as this Hon'ble Court deems fit and proper 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 - 5 - HC-KAR NC: 2025:KHC:33381 WP No. 24577 of 2025 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 - 6 - HC-KAR NC: 2025:KHC:33381 WP No. 24577 of 2025 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. In the light of the petition standing on the same footing it deserves to succeed in the same terms that the Co-ordinate bench in the case of M/S.KARNATAKA CHINMAYA SEVA TRUST has held. Under these circumstances, the present petition is also disposed of in - 7 - HC-KAR NC: 2025:KHC:33381 WP No. 24577 of 2025 terms of the aforesaid judgment of the Co-ordinate Bench of this Court. 5. For the aforesaid reasons, the following order: ORDER i. The petition is allowed in part. ii. The impugned order in appeal dated 29.04.2025 vide order no. 03/2025-26 CT passed by respondent No.2 at Annexure-A and the impugned Order-in-Original No.264/2023-24 at Annexure – B dated 05.12.2023 passed by respondent No.1 bearing DIN No.20231257YX0000000B11, is hereby quashed. iii. Ordered accordingly. Sd/- (M.NAGAPRASANNA) JUDGE SKS List No.: 1 Sl No.: 144