- 1 - HC-KAR NC: 2025:KHC:40174 WP No. 30344 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 30344 OF 2025 (T-RES) BETWEEN: SMT SWAPNA GHATTUPALLI D/O SRI GHATTUPALLI ANANTHAIAH, AGED ABOUT 43 YEARS, NO.29, 2ND FLOOR, BADARI NIVAS, 4TH CROSS, S P EXTENSION, MALLESHWARAM, BANGALORE-560 003. PRESENTLY AT: FLAT NO.C-804, GOPALAN RESIDENCY, NO.1, BHUVANESHWARI NAGAR, OPP TELECOM LAYOUT, KEMPAPURA AGRAHARA, BANGALORE - 560 023. …PETITIONER (BY SRI. VENKATESH G.,ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX NORTH DIVISION-9 (UOT) BENGALURU NORTH COMMISSIONERATE, HMT BHAVAN, GANGA NAGAR, BELLARY ROAD, BENGALURU-560 032. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX NORTH DIVISION-4, BENGALURU NORTH COMMISSIONERATE, 16/1, 1ST FLOOR, S P COMPLEX, LALBAGH ROAD, BENGALURU - 560 027. …RESPONDENTS (BY SRI. ARAVIND.V.CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUION OF INDIA PRAYING TO QUASH THE ORDER-IN-ORIGINAL Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:40174 WP No. 30344 of 2025 DATED 25.03.2024 PASSED BY THE RESPONDENT BEARING OIO NO. 56/2023-24/ST/ND-4 AND DIN NIL RECEIVED BY EMAIL DATED 04.09.2025, ENCLOSED HEREWITH AS ANNEXURE-A. 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) Issue a writ of Certiorari quashing the Order-in- Original dated: 25.03.2024 passed by the Respondent No.1 bearing OIO No.56/2023-24/ST/ND-4 and DIN: NIL received by email dated: 04.09.2025, enclosed herewith as Annexure- A. ii) Issue a writ of Certiorari quashing the show cause notice dated: 17.02.2022 issued by the Respondent No.2 Copy of the Show cause notice dated: 17.02.2022 issued by the Respondent No.2 bearing SCN No.260/2021-22/ND-4 received by email dated: 17.02.2024 enclosed herewith 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 - 3 - HC-KAR NC: 2025:KHC:40174 WP No. 30344 of 2025 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 the Officers concerned. Wherever the matters are pending in appeal in light of the arrangement that is made, petitioners to file a - 4 - HC-KAR NC: 2025:KHC:40174 WP No. 30344 of 2025 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 25.03.2024 passed by the 1st respondent is hereby quashed. The matter is remitted back to the concerned respondent to the stage of post show cause notice and to proceed further in accordance with law. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.