- 1 - HC-KAR NC: 2025:KHC:42078 WP No. 31630 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 31630 OF 2025 (T-RES) BETWEEN: 1. SRI BASVESWARA RAO POTLURI S/O RAMA MOHAN POTLURI, AGE 64 YEARS, OCC: RAILWAY CONTRACTOR, R/AT NO.2 23 5 328, ROAD NO.6, ADITHYA NAGAR, HMT HILLS, HYDERABAD, KUKATPALLY, TELANGANA STATE - 500 085 …PETITIONER (BY SRI. CHETHAN A.C., ADVOCATE) AND: 1. ADDITIONAL COMMISSIOENR OF CENTRAL TAX BANGALORE NORTH WEST COMMISSIONERATE, NWD-1, DIVISION, NORTH WEST COMMISSIONERATE SHIVAJINAGAR 2ND FLOOR, BMTC BUS STAND COMPLEX, BANGALORE - 560 051 2. PRINCIPAL COMMISSIONER OF CENTRAL-TAX BANGALORE NORTH WEST COMMISSIONERATE, SHIVAJINAGAR, 2ND FLOOR, BMTC BUS STAND COMPLEX, BANGALORE - 560 051 …RESPONDENTS (BY SRI. JEEVAN NEERALGI, ADVOCATE) Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:42078 WP No. 31630 of 2025 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER-IN-ORIGINAL DATED 09/12/2022 BEARING ORDER-IN-ORIGINAL SL.NO.72/ADC/BNW/2022/BNW DIN- 20221257000000020420 PASSED BY THE RESPONDENT NO.1 (ANNEXURE-A) IN THE INTEREST OF JUSTICE AND EQUITY 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, petitioner seeks the following reliefs: " WHEREFORE, the Petitioner prays that this Hon'ble Court may be pleased i. Issue a writ of certiorari or any other writ or direction or order to quash the impugned Order-In-Original dated 09/12/2022 bearing Order-In-Original Sl. No.72/ADC/BNW/2022/8NW[DIN:202212570000000204 20) passed by the Respondent No.1 (Annexure-A) in the interest of justice and equity. ii. Pass such other order as this Hon'ble Court deems fit under the 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 - HC-KAR NC: 2025:KHC:42078 WP No. 31630 of 2025 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 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 - 4 - HC-KAR NC: 2025:KHC:42078 WP No. 31630 of 2025 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. Accordingly, the impugned Order-in-original at Annexure – A dated 09.12.2022 is hereby quashed. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE BSV CT-SG List No.: 2 Sl No.: 41