- 1 - HC-KAR NC: 2025:KHC:46881 WP No. 31040 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 31040 OF 2025 (T-RES) BETWEEN: M/S SPECTRA FINCORP ADVISORY SERVICES LLP., NO.318/65, 1ST FLOOR, 2ND MAIN, 8TH BLOCK, JAYANAGAR, BENGALURU-560 082, (REPRESENTED BY ITS DESIGNATED PARTNER SHRI. CSV PRASAD, AGE ABOUT 66 YEARS) IT IS A LIMITED LIABILITY PARTNERSHIP. …PETITIONER (BY SRI. ASHOK A. DESHPANDE., ADVOCATE) AND: 1. THE COMMISSIONER CENTRAL TAX (APPEALS), S1 AND S2, VINAYA MARGA, SIDDHARTHA NAGAR, MYSURU 570 011. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, WEST DIVISION-6, BENGALURU WEST COMMISSIONERATE, BANASHANKARI, BENGALURU-560 070. …RESPONDENTS (BY SRI. JEEVAN J. NEERALGI., ADVOCATE) THIS WP IS FILED UDNER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE AN APPROPRIATE WRIT, ORDER OR A DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER-IN-ORIGINAL NO. 23/2022-23 DATED 28.10.2022 PASSED BY THE RESPONDENT NO.2 VIDE Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:46881 WP No. 31040 of 2025 ANNEXURE –B AND ORDER-IN-APPEAL NO.MYS-EXCUS-000-APP- PKS-187-2024-25, DT.11.03.2025 PASSED BY THE RESPONDENT NO.1 VIDE ANNEXURE –F 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, the petitioner seeks the following reliefs: “A. issue an appropriate writ, order or a direction in the nature of a writ of Certiorari quashing the, i. Order-in-Original No. 23/2022-23 dated 28.10.2022 passed by the Respondent No.2 vide ANNEXURE 'B'; ii. Order-in-Appeal No.MYS-EXCUS- 000-APP-PKS-187-2024-25, dt.11.03.2025 passed by the Respondent No.1 vide ANNEXURE 'F'. B. Issue a writ of Mandamus, or any other appropriate writ, order, or direction, as this Hon'ble Court may deem fit and proper, directing the Respondent No.2: i. to re-adjudicate the Show cause notice bearing C.No.IV/16/422/2019 Div-6 Tech., dt. 16.12.2020 in ANNEXURE-A, again. ii. not to be influenced or prejudiced by the findings, observations or reasonings recorded in the previous adjudication proceedings; iii. not to rely upon or refer to any part of the said proceedings in the course of the fresh adjudication; and iv. to conduct the adjudication afresh, independently and on merits, with an open mind and to conclude the same - 3 - HC-KAR NC: 2025:KHC:46881 WP No. 31040 of 2025 expeditiously within a time-bound framework as may be prescribed by this Hon'ble Court. C. pass such other order as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case and in the interest of justice including the costs of this Writ Petition.” 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. - 4 - HC-KAR NC: 2025:KHC:46881 WP No. 31040 of 2025 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 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-B dated 28.10.2022 and the impugned Order-in-Appeal at Annexure-F dated 11.03.2025 are hereby quashed. - 5 - HC-KAR NC: 2025:KHC:46881 WP No. 31040 of 2025 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 BMC List No.: 2 Sl No.: 21