- 1 - HC-KAR NC: 2025:KHC:47522 WP No. 27697 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 27697 OF 2025 (T-RES) BETWEEN: VAAYU INTERNATIONAL FOREX SERVICES PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 REPRESENTED BY ITS DIRECTOR SHRI RAJESH T.N. SON OF SHRI NAGARAJU AGED ABOUT 33 YEARS, HAVING OFFICE AT NO. 327/328/10 1ST FLOOR, SARASWHATHI COMPLEX, 1ST MAIN, WIDIA LAYOUT, ATTIGUPPE, VIJAYNAGAR, BENGALURU – 560 040 EMAIL: srivatsalaw@gmail.com MOB: +91 89714 70774 …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE AND CENTRAL TAX NORTH DIVISION-4, NO. 59, GROUND FLOOR H.M.T. BHAVAN, GANGANAGAR BENGALURU – 560 032 2. THE SUPERINTENDENT OF CENTRAL TAX, DND-4 RANGE, NORTH DIVISION-4, NO. 59, GROUND FLOOR, H.M.T. BHAVAN, GANGANAGAR BENGALURU- 560 032. …RESPONDENTS (BY SRI. JEEVAN NEERALGI, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47522 WP No. 27697 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER-IN-ORIGINAL BEARING SL.NO. 102/2022-23 ST ND4 (DIN 20220957000000666C5B) DATED 29.09.2022 PASSED BY THE R-1 (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:- “(a) Issue a Writ in the nature of Certiorari or any other appropriate writ/s to quash impugned Order-in- Original bearing Sl.No.102/2022-23 ST ND4 (DIN 20220957000000666C5B) dated 29.09.2022 passed by the First Respondent (Annexure-A); (b) Grant such other order or direction 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 - 3 - HC-KAR NC: 2025:KHC:47522 WP No. 27697 of 2025 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 memo for withdrawal of appeal and accordingly, the orders-in-original in question would also receive the same - 4 - HC-KAR NC: 2025:KHC:47522 WP No. 27697 of 2025 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 29.09.2022 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 MDS List No.: 2 Sl No.: 36