- 1 - HC-KAR NC: 2025:KHC:49985 WP No. 33414 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 33414 OF 2025 (T-RES) BETWEEN: 1. M/S ESHWARI ENTERPRISES #1079. 3RD MAIN RAGHAVENDRASWAMY TEMPLE STREET, PRAKASH NAGAR, BENGALURU-560002. (REPRESENTED BY ITS PROPRIETOR SRI JAYAPRAKASH D.) UNDER SECTION 69 OF THE FINANCE ACT, 1994 …PETITIONER (BY SMT.NEHA ALUR FOR SRI. ATUL K. ALUR., ADVOCATE) AND: 1. UNIONOF INDIA THROUGH ITS SECRETARY, (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49985 WP No. 33414 of 2025 NORTH BLOCK, NEW DELHI-110 001. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX DIVISION-1, BENGALURU SOUTH COMMISSIONERATE, 2ND FLOOR, BMTC BUILDING, KANAKAPURA ROAD, BANASHANKARI, BENGALURU -560 070. …RESPONDENTS (BY SRI.GIREESH KODGI, CGC FOR R1 SRI ARAVIND V.CHAVAN, ADVOCATE FOR R2) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER IN ORIGINAL VIDE ORDER NO. OIO NO. 02/2022-23 SDI DATED 30.04.2022 MARKED AT ANNX-B FOR THE PERIOD 2015-16 ISSUED BY R2 IN SO FAR AS THE PETITIONER IS CONCERNED AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:49985 WP No. 33414 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER Sri.Gireesh Kodgi, learned CGC is directed to accept notice for respondent No.1. Sri.Aravind V.Chavan, learned counsel is directed to accept notice for respondent No.2 2. In this petition, the petitioner seeks the following reliefs: “(i) Issue a writ of certiorari, or Writ of Certiorari quashing the impugned Order-in-original vide order No.OIO No.02/022-23 SD1 dated 30/04/2022 marked at Annexure-B for the period 2015-16 issued by Resp-2 insofar as the Petitioner is concerned. (ii) Issue a writ of mandamus or writ in the nature of mandamus, directing the resp-2 to provide opportunity to submit the relevant documents and make their submissions. (iii) Issue any other Writ of Directions deemed fit, in the facts and circumstances of the case, including the cost of the Writ Petition, in the interest of justice and equity." 3. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. - 4 - HC-KAR NC: 2025:KHC:49985 WP No. 33414 of 2025 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 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. - 5 - HC-KAR NC: 2025:KHC:49985 WP No. 33414 of 2025 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 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 vide order dated 30.04.2022 at Annexure-B is hereby quashed. The matter is remitted back to the respondents to the stage of post Show Cause Notice and to proceed further in accordance with law. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE VM List No.: 2 Sl No.: 10