- 1 - HC-KAR NC: 2025:KHC:40164 WP No. 29983 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. 29983 OF 2025 (T-RES) BETWEEN: M/S. TRUPTY ADVERTISERS, NO. 24, SUDARSHAN NILAY, GANGADHAR LAYOUT, P. B. NO. 4015, VIJAYANAGAR, BENGALURU - 560 040, (REPRESENTED BY ITS PARTNER, SRI. ANIL R. SHENVI) …PETITIONER (BY SRI. ATUL KRISHNA RAO ALUR, ADVOCATE) AND: 1. UNION OF INDIA THROUGH ITS SECRETARY, (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX SOUTH DIVISION-4, 7TH FLOOR, 'C' WING, KENDRIYA SADAN, KORAMANGALA, BENGALURU - 560 034. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI, OR WRIT OF CERTIORARI QUASHING THE IMPUGNED ORDER-IN-ORIGINAL VIDE ORDER NO. OIO NO. 03/2025-26 SD-4 DATED 30.06.2025 AT ANNEXURE-K ISSUED BY Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:40164 WP No. 29983 of 2025 RESPONDENT-2 FOR THE PERIOD 2015-16 INSOFAR AS THE PETITIONER IS CONCERNED AND ETC., 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, petitioner seeks for the following reliefs: "A) Issue a writ of certiorari, or Writ of Certiorari quashing the impugned Order-in-Original vide order No.OIO No.03/2025-26 SD-4 dated 30.06.2025 at Annexure-K issued by Resp-2 for the period 2015-16 insofar as the Petitioner is concerned. B) Issue writ of declaration or writ in the nature of declaration declaring that the Resp-2 was not right in levying the tax on the difference of taxable service received by the Petitioner for the Assessment Year 2015-16 in so far as the petitioners is concern. C) Issue writ of declaration or writ in the nature of declaration declaring that, the resp-2 was not right in levying the tax referring to the definition of the word "book" as defined in the Press and Registration of books Act 1876, which was repealed from 01.04.2024, in so far as the petitioner is concern. D) Issue any other Writ or 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 - HC-KAR NC: 2025:KHC:40164 WP No. 29983 of 2025 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 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 - 4 - HC-KAR NC: 2025:KHC:40164 WP No. 29983 of 2025 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 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 - K dated 30.06.2025 passed by the 2nd 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.