- 1 - HC-KAR NC: 2025:KHC:53316 WP No. 37331 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 37331 OF 2025 (T-RES) BETWEEN: M/S MEDIGAS SYSTEMS, OFFICE AT NO. 59, 8E CROSS ROAD, ATTIGUPPE, WEAVERS COLONY, NEAR GOVT. PU COLLEGE, VIJAY NAGAR, BENGALURU, KARNATAKA – 560 040 REPRESENTED BY ITS PROPRIETOR SHRI. RAGHUNATH CHERIYATH …PETITIONER (BY SRI. SAPTARSHI MUKHOPADHYAY, FOR SMT. LOCHANA S. BABU, ADVOCATES) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX O/O THE ASSISTANT COMMISSIONER OF CENTRAL TAX, WEST DIVISION-5, GST WEST COMMISSIONERATE, 1ST FLOOR, BMTC BUILDING, BANASHANKARI, KANAKAPURA ROAD, BENGALURU – 560 070 2. THE SUPERINTENDENT OF CENTRAL TAX, O/O THE SUPERINTENDENT OF CENTRAL TAX, RANGE C, WEST DIVISION-5, BMTC BUILDING, BANASHANKARI, KANAKAPURA ROAD, BENGALURU – 560 070 3. THE SUPERINTENDENT OF CENTRAL TAX, O/O THE SUPERINTENDENT OF CENTRAL TAX, RANGE D, WEST DIVISION-5, BMTC BUILDING, BANASHANKARI, KANAKAPURA ROAD, BENGALURU – 560 070 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:53316 WP No. 37331 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER-IN-ORIGINAL DATED 05.03.2024 BEARING ORDER-IN- ORIGINAL NO. 117/2023-24-SERVICE TAX AND DIN 20240357YU0000616401 PASSED BY THE RESPONDENT NO. 1 (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 for the following reliefs:- “(i) Issue a Writ of Certiorari quashing the impugned Order-in-Original dated 05.03.2024 bearing Order-in- In-Original No.117/2023-24-SERVICE TAX and DIN 20240357YU0000616401 passed by the Respondent No.1 (Annexure – A) and, (ii) Issue a Writ of Certiorari Show Cause Notice dated 20.10.2021 bearing Show Cause Notice No.106/2021- 22 CWD5 and DIN 20211057YU000000D139 issued by the Respondent No.1 (Annexure-B); and, (iii) To issue Order(s), Directions, Writ(s) or any other relief as this Hon’ble Court deems it fit and proper in the facts and circumstance of the case in the interest of justice and equity.” Alternatively (iv) To issue a Writ of Mandamus, directing the Respondent No.1 to reconsider the matter in fresh - 3 - HC-KAR NC: 2025:KHC:53316 WP No. 37331 of 2025 adjudication from the stage of post Show Cause Notice in accordance with law, while providing Petitioner an opportunity of being heard and reserving liberty to the Petitioner to urge all contentions.” 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. - 4 - HC-KAR NC: 2025:KHC:53316 WP No. 37331 of 2025 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." 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 05.03.2024 is hereby quashed. - 5 - HC-KAR NC: 2025:KHC:53316 WP No. 37331 of 2025 6. The matter is remitted back to the 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 MDS List No.: 2 Sl No.: 8