- 1 - HC-KAR NC: 2025:KHC:45655 WP No. 33561 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 33561 OF 2025 (T-RES) BETWEEN: SAGAR RATHI S/O SURYA KANTH AGED ABOUT 32 YEARS FLAT NO.303, DC, 2ND CROSS GOLDEN SHINE APTS., MLA LAYOUT, LOTTEGOLLAHALLI BENGALURU – 560 094. …PETITIONER (BY SRI. PRANAY SHARMA.Y, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX NORTH DIVISION-6, BANGALORE NORTH COMMISSIONERATE, 3RD FLOOR, NO.16/1, S.P. COMPLEX LALBAGH ROAD, BENGALURU – 560 027. 2. 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. ARAVIND.V. CHAVAN, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER IN ORIGINAL DATED 27/01/2023 VIDE ORDER NO. C.NO. IV/16/130/2022-ND- Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:45655 WP No. 33561 of 2025 6/329 PASSED BY RESPONDENT NO.1 L.E., THE ASSISTANT COMMISSIONER OF CENTRAL TAX BEARING DIN NO. 20230157YZ0000555BCE. COPY OF THE ORDER IN ORIGINAL 27/01/2023 VIDE ORDER NO. C.NO. IV/16/130/2022-ND-6/329 BEARING DIN NO. 20230157YZ0000555BCE IS ENCLOSED AND MARKED AS ANNEXURE-A. THIS PETITION, COMING ON FOR ORDERS, 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 direction in the nature of a writ of certiorari quashing the Order in Original dated: 27/01/2023 vide Order No. 27/01/2023 vide Order No.C.No.IV/16/130/2022-ND-6/329 passed by Respondent No.1 i.e., the Assistant Commissioner of Central Tax bearing DIN No.20230157YZ0000555BCE. Copy of the Order in Original 27/01/2023 vide Order No.C.No.IV/16/130/2022-ND- 6-329 bearing DIN No.20230157YZ00000555BCE is enclosed and marked as Annexure-A. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order in Appeal dated: 19.07.2024 passed by the Respondent No.2 bearing Order in Appeal No.140/2024-25 CT bearing DIN No.20240757000000116951. Copy of the Order in Appeal No.140/2024-25 CT bearing DIN No.20240757000000116951 is enclosed and marked as Annexure-B. - 3 - HC-KAR NC: 2025:KHC:45655 WP No. 33561 of 2025 iii) 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. 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 - 4 - HC-KAR NC: 2025:KHC:45655 WP No. 33561 of 2025 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." 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 27.01.2023 and the impugned Order-in-Appeal at Annexure-B dated 19.07.2024 are hereby quashed. - 5 - HC-KAR NC: 2025:KHC:45655 WP No. 33561 of 2025 6. 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. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.