- 1 - HC-KAR NC: 2025:KHC:39939 WP No. 27584 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. 27584 OF 2025 (T-RES) BETWEEN: NARAYANARAJU PURUSHOTHAMRAJU, AGE ABOUT 48 YEARS, PROPRIETOR OF SCREEN TECH, NO 386/41, FIRST FLOOR, BIKASIPURA MAIN ROAD, JC INDUSTRIAL LAYOUT, BENGALURU - 560 062 …PETITIONER (BY SRI. SHIVAPRASAD SHANTANAGOUDAR, ADVOCATE) AND: 1. THE COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH GST COMMISSIONERATE P.O. 5400 C.R. BUILDING (ANNEXE), 5TH FLOOR, BANGALORE - 560 001 2. THE SUPERINTENDENT CENTRAL TAX RANGE CSD-6, 2ND FLOOR, BMTC COMPLEX, BANSHANKARI BANGALORE - 560 070 3. THE DEPUTY COMMISSIONER OF CENTRAL TAX DIVISION-6, 2ND FLOOR, BMTC COMPLEX, BANASHANKARI BANGALORE - 560 070 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE IMPUGNED ORDER PASSED BY THE RESPONDENT NO.1 BEARING OIO NO. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39939 WP No. 27584 of 2025 28/ST/COMMR/2022-23 DATED 17.01.2023 VIDE ANNEXURE-G 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: “(i) Issue a writ of certiorari, or any other and thereby set aside the impugned Order passed by the respondent No.1 bearing OIO No.28/ST/COMMR/2022-23 dated 17.01.2023 vide Annexure-G. (ii) Issue a writ of mandamus or any other suitable writ directing the respondent No.1 authority not to take any further proceedings pursuant to the impugned order bearing OIO No.28/ST/COMMR/2022-23 dated 17.01.2023 vide Annexure-G. (iii) Pass such other and further orders as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case." 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 - 3 - HC-KAR NC: 2025:KHC:39939 WP No. 27584 of 2025 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 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 - 4 - HC-KAR NC: 2025:KHC:39939 WP No. 27584 of 2025 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-G dated 17.01.2023 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 BMC List No.: 2 Sl No.: 36