- 1 - HC-KAR NC: 2025:KHC:26491 WP No. 19096 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.19096 OF 2025 (T-RES) BETWEEN: CERUS-MEDIA SOLUTIONS, A PARTNERSHIP FIRM UNDER THE INDIAN PARTNERSHIP ACT, 1932 REPRESENTED BY ITS PARTNER MISS. SHRUTHI K. AGED 43 YEARS, 31/I, II A MAIN, SULTANPALYA MAIN ROAD, R.T. NAGAR, BENGALURU-560032. …PETITIONER (BY SRI SHIVAPRASAD SHANTANAGOUDAR, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF CENTRAL TAX, NORTH DIVISION–5, BANGALORE NORTH COMMISSIONERATE, 1ST FLOOR, HMT BHAVAN, NO.59, BELLARY ROAD, BENGALURU-560032. 2. SUPERINTENDENT CENTRAL TAX, NORTH DIVISION–5, BANGALORE NORTH COMMISSIONERATE, BELLARY ROAD, BENGALURU-560032. 3. COMMISSIONER OF CENTRAL TAX (REVIEW SECTION), BANGALORE NORTH COMMISSIONERATE, BELLARY ROAD, BENGALURU-560032. 4. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, COMMISSIONER OF CENTRAL TAX, 1, QUEENS ROAD, VASANTH NAGAR, BENGALURU-560001. …RESPONDENTS (BY SRI ARAVIND V CHAVAN., ADVOCATE) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:26491 WP No. 19096 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER BEARING OIO NO.100/2023-24 ST ND5 DATED 27.03.2024 VIDE ANNEXURE-F PASSED BY THE 2ND RESPONDENT. THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs; i. Issue writ in the nature of certiorari and quash the impugned order bearing OIO No.100/2023-24 ST ND5 dated 27.03.2024 vide Annexure-F passed by the 2nd Respondent. ii. Pass such other and further orders as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case.” 2. Learned counsel for the petitioner submits that lis in the above matter has already been dealt with by a Co-ordinate Bench of this Court in Karnataka Chinmaya Seva Trust vs. Joint Commissioner of Central Tax, Bengaluru East1. 1 (2024) 25 Centax 382 (Kar) dated 3.7.2024 - 3 - HC-KAR NC: 2025:KHC:26491 WP No. 19096 of 2025 3. Sri.Aravind V Chavan., learned counsel for respondents also confirms the said submission. In that view of the matter, I pass the following; ORDER i. The writ petition is allowed. ii. A certiorari is issued, order bearing OIO No.100/2023-24 ST ND5 dated 27.03.2024 passed by respondent No.2 at Annexure-F is set aside. iii. The matter is remitted to the stage of issuance of show-cause notice, permitting the petitioner to reply to the show-cause notice which shall be considered by the respondents in terms of para No.9 and 10 of the judgement in Karnataka Chinmaya Seva Trust (supra). SD/- (SURAJ GOVINDARAJ) JUDGE SR/List No.: 1 Sl No.: 58