- 1 - HC-KAR NC: 2025:KHC:41292 WP No. 29582 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 29582 OF 2024 (T-RES) BETWEEN: KRUSHI BUILDERS A PROPRIETORSHIP CONCERN REPRESENTED BY ITS PROPRIETRIX SMT. SHARMILA SRIRAM WIFE OF SHRI P.R. SRIRAM AGED ABOUT 56 YEARS, HAVING OFFICE AT NO.1, OLD NO.85 ‘AADYA’ 5TH ‘A’ CROSS WEBTREE DESIGNS PVT. LTD J.P. NAGAR, PHASE – 2 BENGALURU URBAN – 560 078. …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1. THE COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE P.B.NO.5400, C.R. BUILDING QUEENS ROAD BENGALURU-560 001. 2. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE P.B.NO.5400, C.R. BUILDING, QUEEN'S ROAD BENGALURU-560 001. 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, ARREARS RECOVERY CELL BENGALURU SOUTH COMMISSIONERATE P.B.NO.5400, C.R. BUILDING, QUEEN'S ROAD BENGALURU – 560 001 …RESPONDENTS (BY SRI. ARAVIND.V. CHAVAN, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:41292 WP No. 29582 of 2024 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER BEARING NO.51/COMMR/ST/2023-24 (DIN 20240357000000555EA5) DTD 12.03.2024 (ANNEXURE-A) PASSED BY THE R1. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: “(a) Issue a writ in the nature of certiorari or any other writ to quash the impugned order bearing No.51/COMMR/ST2023-24 [DIN 20240357000000555EA5] dated 12.03.2024 [Annexure-A] passed by the 1st Respondent. (b) Grant such other order or director as deemed fit in the facts and circumstances of the case in the interest of justice.” 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 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 - 3 - HC-KAR NC: 2025:KHC:41292 WP No. 29582 of 2024 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 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 - 4 - HC-KAR NC: 2025:KHC:41292 WP No. 29582 of 2024 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 12.03.2024 is hereby quashed. 6. 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 SV List No.: 2 Sl No.: 2