- 1 - HC-KAR NC: 2025:KHC:40163 WP No. 26273 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 26273 OF 2025 (T-RES) BETWEEN: SHRI HARDIK GOWDA, AGE 39 YEARS, NO.68, BRIGADE GARDENS 19, CHURCH STREET BENGALURU - 560 001 R/AT NO.6, 1ST CROSS, 100 FEET ROAD, 2ND STAGE, INDIRANAGAR, BENGALURU NORTH, BENGALURU - 560 038. …PETITIONER (BY SRI. L. S. KARTHIKEYAN, ADVOCATE) AND: 1. JOINT COMMISSIONER OF CENTRAL TAX O/O THE PRINCIPAL COMMISSIONER OF CENTRAL TAX GST EAST COMMISSIONERATE TRAFFIC TRANSIT MANAGEMENT CENTRE BMTC BUILDING, 4TH FLOOR, ABOVE BMTC BUS STAND DOMLUR, OLD AIRPORT ROAD, BENGALURU - 560 071. 2. COMMISSIONER OF CENTRAL TAX (APPEALS-I) TRAFFIC TRANSIT MANAGEMENT CENTRE BMTC, BUILDING, 4TH FLOOR ABOVE BMTC BUS STAND DOMLUR, OLD AIRPORT ROAD BENGALURU - 560 071 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:40163 WP No. 26273 of 2025 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ANNEXURE -A ORDER-IN-ORIGINAL NO. 134/2021-22/DIV-3/JC/B-EAST DATED 30.12.2021 PASSED BY THE 1ST RESPONDENT 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, petitioner seeks for the following reliefs: "i) Issue a writ of certiorari or any other appropriate writ / order / direction quashing the Annexure A Order-in- Original No.134/2021-22/Div-3/JC/B-East dated 30.12.2021 passed by the First Respondent; ii) Alternatively, a writ or mandamus or any other writ or direction / order may be issued to the Second Respondent to withdraw the Annexure B letter dated 03.04.2025 take up the appeal filed by the Petitioner and dispose of the same on merits; iii) Grant ad-interim relief as prayed for herein below; iv) Grand 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 - HC-KAR NC: 2025:KHC:40163 WP No. 26273 of 2025 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. 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 - 4 - HC-KAR NC: 2025:KHC:40163 WP No. 26273 of 2025 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 - A dated 30.12.2021 and the impugned letter at Annexure - B dated 03.04.2025 are hereby quashed. 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 Srl.