- 1 - HC-KAR NC: 2025:KHC:28051 WP No. 20177 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 20177 OF 2025 (T-RES) BETWEEN: SHRI HOLENARSIPUR KRISHNA KANTHARAJU ( H K KANTHARAJU) S/O. LATE H. V. KRISHNA, AGED ABOUT 39 YEARS, P.W.D. CONTRACTOR, MOTHER THERESA ROAD, VIDYANAGAR, HASSAN - 573 202. …PETITIONER (BY SRI. K M SHIVAYOGISWAMY.,ADVOCATE) AND: 1. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, MYSORE GST COMMISSIONERATE, S1 AND S2, VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE - 570 011. 2. THE COMMISSIONER OF CENTRAL TAX (APPEALS) GST BHAVAN, 2ND FLOOR, S1 AND S2, VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE - 570 011. …RESPONDENTS (BY SRI. ARAVIND.V.CHAVAN, ADVOCATE FOR RESPONDENTS) THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE IMPUGNED ORDER-IN-ORIGINAL PASSED BY THE 1ST Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:28051 WP No. 20177 of 2025 RESPONDENT BEARING C. NO. GEXCOM/ADJN/ ST/JC/1305/2021 ADJN. C. NO. GEXCOM/ADJN/ ST/ADC/179/2023 ADJN. OIO NO.MYS-EXCUS-000-ADC-SPP- 24-2023-24 PASSED ON 30.11.2023/3444/23 AND ISSUED ON 30.11.2023 VIDE ANNEXURE C. QUASH THE IMPUGNED APPELLATE ORDER PASSED BY THE 2ND RESPONDENT BEARING FILE NO. A.NO.96/MAR/2024/MY/ST AND ORDER-IN- APPEAL NO.(UNDER SECTION 35(A)OF CENTRAL EXCISE ACT, 1944 BEARING NO.MYS-EXCUS-000-APP-IA-30/20-24-25 VIDE ANNEXURE D. DT. 27/6/24. 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. Sri.Aravind Chavan, learned counsel accepts notice for respondents. 2. The petitioner is before this Court seeking for the following reliefs: i. Issue Writ of Certiorari or directions in the nature of Certiorari, to set aside the impugned Order-in- Original passed by the 1st respondent bearing C. No. GEXCOM/ADJN/ST/JC/1305/2021 Adjn. C. No. GEXCOM, /ADJN/ST/ADC/179/2023 Adjn. OI0 No.MYS-EXCUS-000-ADC- SPP-24-2023-24 passed on 30.11.2023/3444/23 and issued on 30.11.2023 vide Annexure 'C'. ii. Issue Writ of Certiorari or directions in the nature of Certiorari to quash the impugned appellate order passed by the 2nd respondent bearing File No. A.No.96/MAR/2024/MY/ST and Order-in-Appeal No.(under section 35(A)of Central Excise Act, 1944 bearing No.MYS-EXCUS-000-APP-IA-30/20-24-25 vide Annexure 'D". dt: 2716/24. - 3 - HC-KAR NC: 2025:KHC:28051 WP No. 20177 of 2025 iii. Issue such other writ or orders as deemed fit in the circumstances of the case in the interest of justice and equity. 3. Both the counsels submit that the lis in the above matter is covered by a decision of a Coordinate Bench of this Court in the case of M/s Karnataka Chinmaya Seva Trust -v- Joint Commissioner of Central Tax [W.P. No.11154/2023 dated 3.07.2024]. 4. In that view of the matter, I pass the following: ORDER i. The writ petition is allowed. ii. The impugned order-in-original bearing C. No.GEXCOM/ADJN/ST/JC/1305/2021 Adjn. C.No.GEXCP,/ADJN/ST/ADC/179/2023 Adjn. OIO No.MYS-EXCUS-000-ADC-SPP-24-2023-24 dated 30.11.2023 at Annexure-C and order passed by respondent No.2 bearing File No.A.No.96/MAR/2024/MY/ST and Order -in-Appeal No.MYS-EXCUS-000-APP-IA-30/20-24-25 dated 27.06.2024 at Annexure-D is set-aside. - 4 - HC-KAR NC: 2025:KHC:28051 WP No. 20177 of 2025 iii. The matter is remitted for reconsideration to the stage of reply to the show cause notice. The said reply shall be considered and disposed in accordance with the directions issued in the case of M/s Karnataka Chinmaya Seva Trust -v- Joint Commissioner of Central Tax [W.P. No.11154/2023 dated 3.07.2024]. Sd/- (SURAJ GOVINDARAJ) JUDGE LN List No.: 1 Sl No.: 74