- 1 - HC-KAR NC: 2025:KHC:49095 WP No. 35548 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 35548 OF 2025 (T-RES) BETWEEN: M/S GYAN AND GIGS CONSULTING LLP FORMERLY CALLED AS VLS CONSULTING LLP, NO. 113, 2ND FLOOR, 100 FEET RING ROAD, 5TH BLOCK, 3RD PHASE, BANASHANKARI III STAGE, BENGALURU - 560 085. REPRESENTED BY NARAHARI L PARTNER. LIMITED LIABILITY PARTNERSHIP REGISTERED UNDER COMPANIES ACT, 1956. …PETITIONER (BY SRI. SURYA KANTH C.S., ADVOCATE) AND: 1. THE UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001. 2. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, BENGALURU SOUTH COMMISSIONERATE, C R BUILDING, Digitally signed by SHARADAVANI B Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:49095 WP No. 35548 of 2025 QUEENS ROAD, BENGALURU - 560 001. 3. THE JOINT COMMISSIONER OF CENTRAL TAX BENGALURU GST SOUTH COMMISSIONERATE C.R. BUILDING, QUEENS ROAD, BENGALURU - 560 001. …RESPONDENTS (BY SRI. JEEVAN NEERALGI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER-IN-ORIGINAL NO 13/2025-26(ST-JC) AND NO.GEXCOM/ADJN/ST/JC/1653/2021-ADJN DATE OF PASSING ORDER. 28/08/2025 AND DATE OF ISSUE 17/09/2025 FOR THE YEAR 2016-17 AND 2017-18 UP TO JUNE 2017 PASSED BY THIRD RESPONDENT AT ANNEXURE - G. 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: "i) Issue a writ of certiorari, or Writ of Certiorari quashing the impugned Order-In-Original No 13/2025-26(ST-JC) & no.GEXCOM/ADJN/ST/JC/1653/2021-ADJN date of - 3 - HC-KAR NC: 2025:KHC:49095 WP No. 35548 of 2025 passing order:28/08/2025 & date of Issue:17/09/2025 for the year 2016-17 & 2017-18 up to June 2017 passed by Third Respondent at Annexure - "G". ii) Issue Writ of mandamus or Writ in the nature of mandamus directing the Third Respondent to consider the input tax claimed as against the out put tax and also the taxes paid iii) 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." 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 - 4 - HC-KAR NC: 2025:KHC:49095 WP No. 35548 of 2025 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 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 - HC-KAR NC: 2025:KHC:49095 WP No. 35548 of 2025 5. Accordingly, the impugned Order-in-original at Annexure – G dated 17.09.2025 passed by the third respondent is hereby quashed. 6. The matter is remitted back to the third 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 SJK List No.: 2 Sl No.: 14