- 1 - HC-KAR NC: 2025:KHC:53919 WP No. 37437 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.37437 OF 2025 (T-RES) BETWEEN: SRI. VENKATESHWARA ROAD LINES, BY PROP MR.BHIMANNA GONVINDARAJU, AGED ABOUT 52 YEARS, R/O NO. 20, 3RD F CROSS, NEAR APPU PLAY HOME, RR LAYOUT, NAGADEVANAHALLI, BENGALURU-560056. …PETITIONER (BY SRI. E.I.SANMATHI, ADVOCATE) AND: 1. ADDITIONAL COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, BENGALURU WEST, BMTC BUS STAND COMPLEX, BANASHANKARI, BANGALORE-560070. 2. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST WEST COMMISSIONERATE, BMTC BUILDING, FIRST FLOOR, BANASHANKARI KANAKAPURA ROAD, BENGALURU-560070. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:53919 WP No. 37437 of 2025 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH (A) ORDER IN ORIGINAL BEARING NO.OIO.168/2023024-SERVICE TAX, DIN NO.20240357YU0000888BA4 PASSED BY ADDITIONAL COMMISSIONER OF CENTRAL TAX, BENGALURU WEST COMMISSIONERATE, BMTC BUS STAND COMPLEX, BANASHANKARAI, BENGALURU-560070 DATED 28.03.2024 FOR THE PERIOD 2015-16 AND 2016-17 ANNEXURE-A AND (B) ORDER PASSED BY FIRST APPELLATE AUTHORITY COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE (APPEALS), MYSURU DATED 10.10.2025 BEARING FILE NO.A.NO.261/JA/2204-25/BW/ST, ORDER IN APPEAL NO.MYS- EXCUS-000-APP-PKS-134-2025-26 ANNEXURE-B. 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: " WHEREFORE, the Petitioners pray that this Hon'ble Court may be pleased to: quash (A) Order in original bearing No.OIO.168/2023024 - Service tax, DIN No.20240357YU0000888BA4 passed by Additional Commissioner of Central Tax, Bengaluru West Commissionerate, BMTC Bus Stand Complex, Banashankari, Bangalore-560070 dated 28/3/2024 for the period 2015-16 & 2016-17 Annexure-A and (B) order passed by first appellate authority-Commissioner of Central GST & Central Excise (Appeals), Mysuru dated 10.10.2025 bearing File No.A.No.261/Ja/2204- 25/BW/ST, Order in Appeal No.MYS-EXCUS-000-App- PKS-134-2025-26-Annexure-B." - 3 - HC-KAR NC: 2025:KHC:53919 WP No. 37437 of 2025 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- - 4 - HC-KAR NC: 2025:KHC:53919 WP No. 37437 of 2025 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 28.03.2024 and the impugned Order- in-appeal at Annexure – B dated 10.10.2025 are hereby quashed. - 5 - HC-KAR NC: 2025:KHC:53919 WP No. 37437 of 2025 Ordered accordingly. In view of disposal of the main petition, I.A.No.1/2025 does not survive for consideration. Sd/- (S.R.KRISHNA KUMAR) JUDGE NS CT:TSM List No.: 2 Sl No.: 13