- 1 - HC-KAR NC: 2025:KHC:40162 WP No. 29703 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. 29703 OF 2025 (T-RES) BETWEEN: M/S INNOVATEMINDS SOFTWARE SOLUTIONA PVT. LTD., COMPANY INCORPORATED UNDER COMPANIES ACT, 1956 REPRESENTED BY ITS DIRECTOR SMT. SEETHA SREELATHA W/O SRI. SEETHA VENKATA RATNAMAIAH, AGED ABOUT 53 YEARS SHRI. GURU RAGHAVENDRA COMPLEX, NO.148, 1ST FLOOR, BASAVESHWARA CIRCLE RAJARAJESHWARI NAGAR, BEML LAYOUT, 3RD BLOCK, PATTANAGERE, BENGALURU - 560 098. PRESENTLY AT: NO. 923, V R ARCADE, 1ST FLOOR, NEAR CORPORATION BANK, IDEAL HOMES LAYOUT, RAJARAJESHWARINAGAR, BANGALORE - 560 098. …PETITIONER (BY SRI. VENKATESH G., ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF CENTRAL TAX, DIVISION - 5, BENGALURU WEST COMMISSIONERATE, 1ST FLOOR, BMTC BUS STAND, KANAKAPURA ROAD, BANASHANKARI, BENGALURU - 560 070 …RESPONDENT (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:40162 WP No. 29703 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER-IN- ORIGINAL DATED 29.03.2022 PASSED BY THE RESPONDENT CERTIFIED COPY OF THE ORDER-IN-ORIGINAL DATED 29.03.2022 PASSED BY THE RESPONDENT BEARING OIO NO. 214/2021-22 ENCLOSED HEREWITH AS 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 for the following reliefs: "i) Issue a writ of Certiorari quashing the Order-in- Original dated 29.03.2022 passed by the Respondent. Certified copy of the Order-in-Original dated 29.03.2022 passed by the Respondent bearing OIO No.214/2021-22, enclosed herewith as Annexure-A. ii) 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 respondent 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 - 3 - HC-KAR NC: 2025:KHC:40162 WP No. 29703 of 2025 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 - 4 - HC-KAR NC: 2025:KHC:40162 WP No. 29703 of 2025 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 29.03.2022 is hereby quashed. The matter is remitted back to the concerned respondents 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 List No.: 2 Sl No.: 60