- 1 - HC-KAR NC: 2025:KHC:54236 WP No. 38343 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 38343 OF 2025 (T-RES) BETWEEN: 1. SMT. SANENAHALLI MANJEGOWDA BHOOMIKA, W/O DINESH H N, AGED ABOUT 28 YEARS, OFFICE AT NO.3, 1ST FLOOR, OPP GANESHA ANDHRAHALLI CIRCLE, ANDHRAHALLI, VISWANEEDAM POST, BENGALURU, KARNATAKA 560 091. 2. SREE BHAIRAVA TRAVELS, REGISTERED UNDER GST ACT, REP. BY ITS PROPRIETOR, SMT. SANENAHALLI MANJEGOWDA BHOOMIKA, W/O DINESH H N, AGED ABOUT 28 YEARS, OFFICE AT NO.3, 1ST FLOOR, OPP. GANESHA ANDHRAHALLI CIRCLE, ANDHRAHALLI, VISWANEEDAM POST, BENGALURU, KARNATAKA 560 091. …PETITIONERS (BY SMT. VIMITHA.M AND SRI G L MOHAN MAIYA, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NORTH WEST DIVISION-4, 2ND FLOOR, BMTC BUST STAND BUILDING, BANASHANKARI, BENGALURU 560 070. 2. THE BRANCH MANAGER, KARNATAKA BANK LIMITED, 1ST FLOOR, PRABATH COMPLEX, OPP KSTRC BUS STAND, BM ROAD, Digitally signed by NANDINI R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:54236 WP No. 38343 of 2025 CHANNARAYAPATNA-573 116. …RESPONDENTS (BY SRI ARAVIND V CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO- I. QUASH THE ORDER IN ORIGINAL OIO NO. 153/2023-24/AC NWD4 DATED 29.02.2024, ISSUED BY RESPONDENT-1 VIDE ANNEXURE-A 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 1. Mr. Aravind V. Chavan, learned counsel accepts notice for respondents. 2. In this petition, petitioners seek the following reliefs: "WHEREFORE, it is respectfully prayed that complete record of the case may be called for and after perusing the same, this Hon'ble court may be pleased to: i. Issue a Writ in the nature of Certiorari or any other Writ or Order or direction of appropriate nature to quash the Order in Original OIO No. 153/2023-24/AC NWD4 dated 29.02.2024, issued by Respondent-1 vide Annexure-A; ii. Issue a Writ in the nature of Certiorari or any other Writ or Order or direction of appropriate nature to set aside the letter vide File No: GEXCOM / 28569 / 2025 - CGST- RANGE-D- - 3 - HC-KAR NC: 2025:KHC:54236 WP No. 38343 of 2025 DIV-4-BLR-COMMRTE-BENGALURU(NW) dated 17-11-2025 received on 20-11-2025 as illegal, issued by Respondent-1 vide Annexure-B. iii. Issue a Writ in the nature of Mandamus or any other Writ or Order or direction of appropriate nature directing the Respondent No. 1 to grant an opportunity of personal hearing; iv. Pass any other order or orders as this Hon'ble Court deems fit and proper in the facts and circumstances of the present case." 3. Heard learned counsel for the petitioners and learned counsel for the respondents and perused the material on record. 4. 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:54236 WP No. 38343 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." 5. 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:54236 WP No. 38343 of 2025 6. Accordingly, the impugned Order-in-original at Annexure- A dated 29.02.2024 passed by the 1st respondent and letter at Annexure-B dated 17.11.2025 issued by the 1st respondent are hereby quashed. 7. 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. 8. Respondents are also directed to defreeze the bank account of the petitioners immediately, without any delay. 9. Pending IAs, if any, stands disposed of. 10. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE tsn* List No.: 2 Sl No.: 27