- 1 - HC-KAR NC: 2025:KHC:54238 WP No. 37843 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 37843 OF 2025 (T-RES) BETWEEN: M/S. JRR NIRMAN AND CO., NO. 11-338, ASHWINI, AIRPORT ROAD. BAJPE VILLAGE, MANGALURU-574142 REP. BY ITS MANAGING PARTNER, SMT. BEEDA JYOTHI, REGISTERED UNDER THE INDIAN PARTNERSHIP ACT. …PETITIONER (BY SRI NAGHARISH G.S, ADVOCATE) AND: 1. COMMISSIONER OF CENTRAL EXCISE & CENTRAL TAX (GST), 7TH FLOOR, TRADE CENTRE, BUNTS HOSTEL ROAD, MANGALURU-575003. 2. PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, BENGALURU ZONE, C.R. BUILDING, QUEENS ROAD, BENGALURU-560001. …RESPONDENTS (BY SRI AKASH B SHETTY, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A. ISSUE A WRIT OF CERTIORARI TO QUASH THE ORDER IN ORIGINAL DATED 14.01.2023 BEARING DIN NO.20230157YZ0000222FB2 ANNEXURE-D PASSED BY FIRST RESPONDENT ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR Digitally signed by NANDINI R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:54238 WP No. 37843 of 2025 ORAL ORDER 1. Mr. Akash B. Shetty, learned counsel accepts notice for respondents. 2. In this petition, petitioner seeks the following reliefs: "WHEREFORE, it is respectfully prayed that this Hon'ble Court may be pleased to: a. Issue a Writ of certiorari to quash the order-in-original dated 14.01.2023 bearing DIN No.20230157YZ0000222FB2 Annexure-d passed by first respondent. b. Issue such other writ or direction as this Hon'ble Court deem fit to grant in the facts an circumstances of the present case." 3. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 4. 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:54238 WP No. 37843 of 2025 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:54238 WP No. 37843 of 2025 the impugned orders, such proceedings are also set aside." 5. Under these circumstances, the present petition is also disposed of in terms of the aforesaid judgment of the Co-ordinate Bench of this Court. 6. Accordingly, the impugned Order-in-original at Annexure- D dated 14.01.2023 passed by the 1st respondent is hereby quashed. 7. 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. 8. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE tsn* List No.: 2 Sl No.: 39