- 1 - HC-KAR NC: 2025:KHC:51282 WP No. 36557 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.36557 OF 2025 (T-RES) BETWEEN: SRI. RANGASWAMY RANGANATH, S/O RANGASWAMY K.G., AGED ABOUT 37 YEARS, 115, 2ND CROSS, TELECOM LAYOUT, S G ASHWATH NAGAR, KOTTIGEPALYA, BENGALURU – 560 091, …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER DIVISION-4, BENGALURU NORTH-WEST COMMISSIONERATE, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX, 5TH FLOOR, 16/1, SP COMPLEX, LALBAGH ROAD, BENGALURU – 560 027. 2. THE ASSISTANT COMMISSIONER, NORTH WEST DIVISION-4, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX, 2ND FLOOR, BMTC BUS STAND BUILDING, BANASHANKARI, BENGALURU – 560 070. 3. THE COMMISSIONER OF CENTRAL TAX (APPEALS-II), OFFICE OF THE COMMISSIONER OF CENTRAL TAX (APPEALS-II), TRAFFIC TRANSIT MANAGEMENT CENTRE, BMTC BUILDING, 4TH FLOOR, ABOVE BMTC BUS STAND, DOMLUR, OLD AIRPORT ROAD, BENGALURU – 560 071. …RESPONDENTS (BY SRI. AKASH B. SHETTY, ADVOCATE) Digitally signed by MADHURI S Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:51282 WP No. 36557 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE SHOW CAUSE NOTICE IN SCN NO.228/2021-22/AC NWD4 DATED 16.10.2021 ISSUED BY RESPONDENT NO.1 HEREIN MARKED AND REFERRED AS ANNEXURE-A 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 the following reliefs: “i) Issue a writ of certiorari quashing the show cause notice in SCN No.228/2021-22/AC NWD4 dated 16.10.2021 issued by Respondent No.1 herein marked and referred as Annexure-A. ii) Issue a writ of certiorari quashing the order-in-original in Sl.No.39/2024-25/AC NWD4 passed and issued on 03.09.2024 issued by Respondent No.2 herein marked and referred as Annexure-B. iii) Issue a writ of certiorari quashing the Order in Appeal, vide Order-In-Appeal No.95/2025-26 CT passed and issued on 22.09.2025 issued by Respondent No.3 herein marked and referred as Annexure-C. iv) And pass such other orders as this Hon’ble Court deems fit and proper 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 - HC-KAR NC: 2025:KHC:51282 WP No. 36557 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 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 - 4 - HC-KAR NC: 2025:KHC:51282 WP No. 36557 of 2025 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 03.09.2024 and the impugned Order-in-Appeal at Annexure-C dated 22.09.2025 are 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 SV List No.: 2 Sl No.: 28