- 1 - HC-KAR NC: 2025:KHC:39935 WP No. 24451 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 24451 OF 2025 (T-RES) BETWEEN: A. K. ENTERPRISES A PARTNERSHIP FIRM, ESTATBLISHED UNDER THE PARTNERSHIP ACT, 1932 REPRESENTED BY ITS PARTNER MR. M. RAMESH, HAVING ITS OFFICE AT: 136/122, 4TH MAIN ROAD, BEGUR MAIN ROAD, BENGALURU - 560 068 EMAIL: srivastalaw@gmail.com MOB: +91 89714 70774 …PETITIONER (BY SRI. PRADYUMNA G.H., ADVOCATE) AND: 1. THE COMMISSIONER OF CENTRAL TAX BANGALORE SOUTH COMMISSIONERAT P.B. NO 5400, C.R. BUILDING, QUEEN'S ROAD, BENGALURU - 560 001 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX (ARREARS RECOVERY CELL) P.B. NO 5400, C.R. BUILDING, QUEEN'S ROAD, BENGALURU - 560 001 …RESPONDENTS (BY SRI. AKASH B. SHETTY, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER-IN-ORIGINAL NO. 11/ST/COMMR/2021 (DIN 2021 0857 YV Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39935 WP No. 24451 of 2025 000 000 A68D) DATED 12.08.2021 PASSED BY THE 1ST RESPONDENT (ANNEXURE-A). 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 a writ in the nature of Certiorari or any other appropriate writ/s to quash the impugned Order-in- Original No.11/ST/COMMR/2021 (DIN 2021 0857 YV 000 000 A68D) dated 12.08.2021, 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 respondent and perused the material on record. 3. A perusal of the material on record will indicate thAt the issue in controversy involved in the present petition is directly and squarely covered by the decision of a Co-ordinate Bench of this Court in the case of M/s. N. Suresh Kumar and others Vs. State of Karnataka and others - W.P.No.9522/2021 and - 3 - HC-KAR NC: 2025:KHC:39935 WP No. 24451 of 2025 Connected Matters, dated 20.02.2025, wherein it was held as under: "30. Hence, the following ORDER (i) In W.P.Nos. 16173/2023; 8128/2021; 14140/2022; 26195/2023; 8073/2021; 8075/2021; 8081/2021; 8124/2021; 8111/2021; 5150/2023; 20789/2022; 21347/2023; 8069/2021; 8067/2021; 5204/2022; 21379/2021; 17279/2021; 20899/2021; 27633/2023; 18392/2022; 8130/2021; 8127/2021; 8125/2021; 18433/2021; 9522/2021; 4495/2020; 8061/2021; 8063/2021; 8058/2021; 8049/2021; 8121/2021; 6345/2022; 6187/2023; 8070/2021; 3387/2021; 5085/2020; 5024/2020 wherein petitioners assailing the show cause notices are relegated to the stage of post show cause notice reserving liberty to file reply / additional reply permitting them to take up contentions as raised in the present writ petitions and otherwise. (ii) In W.P.Nos.6979/2024; 27620/2023; 17279/2021; 9114/2024; 18392/2021; 9522/2021; 10103/2023; 6187/2023, the adjudicating orders (Order-in-Original) are set aside and matters are remitted to the stage of post show cause notice. Liberty is reserved to file additional reply apart from the reply, if any already submitted to the Show Cause notice, permitting the petitioners to take up contentions as raised in the present writ petitions - 4 - HC-KAR NC: 2025:KHC:39935 WP No. 24451 of 2025 and otherwise. All consequential proceedings pursuant to the impugned orders are set aside. (iii) Both the sets of proceedings now being relegated to post show cause notice stage, may be withdrawn by the competent authority and assigned to common set of officers to ensure uniformity in approach. This would ensure that all assesses are treated alike and may not be subjected to different points of views of different officers. (iv) In W.P.No. 7219/2023, the Order-in-original at Annexure-S dated 29.10.2021 as also the order-in- appeal at Annexure-T dated 06.01.2023 are set aside and the matter is remitted to the stage of post show cause notice as in order (i) above. 31. In terms of the above, the writ petitions are disposed off and all contentions of the petitioners as well as the revenue are kept open. Copy of the order to be communicated to the Principal Chief Commissioner of Central Excise and Service to take appropriate steps to implement the above direction." 4. In view of the aforesaid facts and circumstances, the present petition deserves to be allowed and disposed of in terms of the aforesaid order of a Co-ordinate Bench in the case of M/s. N. Suresh Kumar's case (supra). - 5 - HC-KAR NC: 2025:KHC:39935 WP No. 24451 of 2025 5. In the result, I pass the following: ORDER (i) The petition is allowed and disposed of in terms of the decision of a Co-ordinate Bench of this Court in the case of M/s. N. Suresh Kumar and others Vs. State of Karnataka and others - W.P.No.9522/2021 and Connected Matters, dated 20.02.2025. (ii) The petitioner is relegated back to the stage of post show cause notice issued by the concerned respondent, who shall proceed further, in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 20