- 1 - HC-KAR NC: 2025:KHC:54199 WP No. 38010 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 38010 OF 2025 (T-RES) BETWEEN: BANDWIDTH, A PROPRIETORSHIP CONCERN OF SHRI ASHWIN SHETTY SON OF SHRI B. SRIDHAR SHETTY AGED ABOUT 51 YEARS HAVING ITS OFFICE AT NO. 63A, 13TH CROSS J.P. NAGAR 3RD PHASE, BENGALURU-5600078 EMAIL: SRIVATSALAW@GMAIL.COM PHONE: 89714 70774 …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1. THE DEPUTY/ASSISTANT COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION-6 2ND FLOOR, BMTC BUILDING KANAKAPURA ROAD, BANASHANKARI, BENGALURU-560 070. 2. THE SUPERINTENDENT OF OF CENTRAL TAX, HEADQUARTERS RECOVERY CELL, BANGALORE SOUTH COMMISSIONERATE, C.R. BUILDING, QUEEN'S ROAD, BENGALURU-560 001 …RESPONDENTS (BY SRI. AKASH B. SHETTY, ADVOCATE) Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:54199 WP No. 38010 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH ORDER-IN- ORIGINAL BEARING NO. 167/ST/2023-SD6 DIN 2023105700000000BE12 DATED 17.10.2023 PASSED BY THE FIRST RESPONDENT ANNEXURE- A1 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, the petitioner seeks the following reliefs: "(a)Issue a writ in the nature of Certiorari or any other writ to quash Order-in-Original bearing No.167/ST/2023-SD6 (DIN 2023105700000000BE12) dated 17.10.2023 passed by the First Respondent (Annexure-A). (b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice." 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 - 3 - HC-KAR NC: 2025:KHC:54199 WP No. 38010 of 2025 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. - 4 - HC-KAR NC: 2025:KHC:54199 WP No. 38010 of 2025 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 17.10.2023 is hereby quashed. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE NS CT:TSM, List No.: 2 Sl No.: 23