- 1 - HC-KAR NC: 2025:KHC:43472 WP No. 9534 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 9534 OF 2022 (T-RES) BETWEEN: SRI. MUNIREDDY KRISHNA REDDY, S/O SRI KRISHNA REDDY AGED 49 YEARS, R/AT NO.57, VITTALSANDRA, HOSUR ROAD, BENGALURU – 560 068 PRESENTLY R/AT: NO.19, VITTASANDRA, NEAR BIG MANGO TREE, BEGUR POST, BENGALURU – 560 114. …PETITIONER (BY SRI. SRI MALLAHAR RAO, ADVOCATE) AND: 1. THE COMMISSIONER OF CENTRAL TAX HEADQUARTERS: REVIEW SECTION, BANGALOR SOUTH COMMISSIONERATE, BANGALORE SOUTH, QUEEN’S ROAD, SAMPANGIRAMANAGAR, BENGALURU – 560 001. 2. THE SUPERINTENDENT OF CENTRAL TAX CSD-7, SOUTH DIVISION-7, KENDRIYA SADAN, 7TH FLOOR, “A” WING, KORAMANGALA 3RD BLOCK, BENGALURU – 560 034. 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION-7, KENDRIYA SADAN, 7TH FLOOR, “A” WING, KORAMANGALA 3RD BLOCK, BENGALURU – 560 034. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:43472 WP No. 9534 of 2022 THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER DATED 28.02.2022, PASSED IN ORDER-IN-ORIGINAL BEARING ORDER SERIAL NO. 257/2021-22, PASSED BY RESPONDENT NO.3, VIDE ANNEXURE-G.DIRECTION TO THE RESPONDENT AUTHORITIES TO REFRAIN FROM FURTHER PROCEEDINGS AND TAKE SUCH NECESSARY MEASURES/ STEPS IN RESPECT OF THE ORDER DATED 28.02.2022, PASSED IN ORDER-IN-ORIGINAL BEARING ORDER SERIAL NO. 257/2021-22, PASSED BY RESPONDENT NO.3, VIDE ANNEXURE-G 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 for the following reliefs:- “(i) that the impugned order dated 28.02.2022, passed in order-in-original bearing Order Serial No.: 257/2021- 22, passed by respondent No.3, vide ANNEXURE -G and the further proceedings there-for, be stayed during the pendency of this writ petition and the respondent authorities be directed by this Hon'ble Court to stay the proceedings order dated 28.02.2022, passed in order-in-original bearing Order Serial No.: 257/2021-22, passed by respondent No.3, vide ANNEXURE -G; and to halt such or any other proceedings / tasks likewise; and (ii) Pass such other or further orders as this Hon'ble Court may deems fit in the facts and circumstances of the case, in the interests of justice and equity.” - 3 - HC-KAR NC: 2025:KHC:43472 WP No. 9534 of 2022 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that the petitioner opted for SVLDR Scheme made payment, despite which the respondent proceeded to pass the impugned order at Annexure-G dated 28.02.2022 without taking into account the SVLDR Scheme and payment made by the petitioner. As can be seen from the impugned order, which does not have been referred to the payment made by the petitioner under the scheme. It is also relevant to note that the impugned order at Annexure-G is an exparte order without the petitioner participating in the proceedings. 4. Under these circumstances, I deem it just and appropriate to allow the petition by setting aside the impugned order and remit the matter back for reconsideration afresh, in accordance with law. 5. In the result, I pass the following: ORDER (i) The petition is allowed. (ii) The impugned order at Annexure-G dated 28.02.2022 passed by respondent No.3 is hereby set aside. - 4 - HC-KAR NC: 2025:KHC:43472 WP No. 9534 of 2022 (iii) The matter is remitted back to respondent No.3 for reconsideration afresh, in accordance with law. (iv) Liberty is reserved in favour of the petitioner to file documents, pleadings etc., before respondent No.3, who shall provide sufficient and reasonable opportunity to the petitioner and dispose of the proceedings bearing in mind the payments made by the petitioner under the SVLDR Scheme. (v) The petitioner shall appear before respondent No.3 on 26.11.2025 without awaiting further notice, failing which the present order shall automatically stand recalled without further orders / reference to Bench. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 1 Sl No.: 26