- 1 - HC-KAR NC: 2025:KHC:46951 WP No. 30420 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 30420 OF 2025 (T-RES) BETWEEN: SMT. KEMPARASA MOULYA D/O SRI. KEMPARASA, AGED ABOUT 32 YEARS, RESIDING AT NO. U-10, 2ND CROSS, PIPELINE, BEHIND COMMERCIAL TAX OFFICE, KRISHNAPPA BLOCK, MALLESWARAM, BANGALORE, KARNATAKA - 560 003. …PETITIONER (BY SMT. LAKSHMI MENON, ADVOCATE) AND: 1. COMMISSIONER OF CENTRAL TAX (APPEALS-II) TRAFFIC TRANSIT MANAGEMENT CENTRE, BMTC BUILDING, 4TH FLOOR, ABOVE BMTC BUS STAND, DOMLUR, OLD AIRPORT ROAD, BANGALORE, KARNATAKA - 560 071. 2. ASSISTANT COMMISSIONER OF CENTRAL TAX, NORTH COMMISSIONERATE DIVISION-4 NO. 59, HMT BHAVAN, 1ST FLOOR, BELLARY ROAD, GANGANAGARA, BANGALORE - 560 032. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R1 AND R2) Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:46951 WP No. 30420 of 2025 THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO A. SET ASIDE THE ORDER IN APPEAL NO. 34/2025-26 CT. BEARING NO.A S /A. NO. 19/2025-26 A-II AND DIN NO. 2025065700000000FCCB DATED 30.06.2025 ISSUED BY 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 1. In this petition, the petitioner seeks the following reliefs: A. Issue order(s), direction(s), writ(s) in the nature of Certiorari to set aside the Order in Appeal No. 34/2025-26 CT; bearing No. अस/A. No. 19/2025-26 A-II and DIN No.2025065700000000FCCB dated 30.06.2025 issued by Respondent No.1 (Annexure- A); B. Issue order(s), direction(s), writ(s) in the nature of Certiorari to set aside the Order in Original bearing Order Sl. No. 08/2024-25/ST/ND4; bearing सी. स. F. No.GEXCOM/SCN/ST/749/2022-CGST-RANGE-B-DIV- 4-NORTH -COMMRTE-BENGALURU(N) and DIN No. 20240457000000555D10 dated 30.04.2024 issued by Respondent No. 2 (Annexure - B); - 3 - HC-KAR NC: 2025:KHC:46951 WP No. 30420 of 2025 C. Issue order(s), direction(s), writ(s) in the nature of Certiorari to set aside the Show Cause Notice bearing SCN No. 104/2020-21/ND-4; C. No. V/12/12/2020-ND-4 and DIN No. 20201257YW000000BOBD dated 29.12.2020 issued by the Respondent No. 2 (Annexure - C); D. In the alternative, if the prayers at 'A' to 'C' above are not granted by this Hon'ble Court, then to remand the matter back to the appellate authority /Respondent no. 1, with directions to the said Respondent to consider the matter afresh, after giving the Petitioner due opportunity; E. Grant any other orders that this Hon'ble Court deems fit and proper 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 in controversy between the parties is directly and squarely covered by the judgment of the Co-ordinate Bench of this - 4 - HC-KAR NC: 2025:KHC:46951 WP No. 30420 of 2025 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. - 5 - HC-KAR NC: 2025:KHC:46951 WP No. 30420 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-B dated 30.04.2024 and the impugned Order-in- Appeal at Annexure-A dated 30.06.2025 are hereby quashed. - 6 - HC-KAR NC: 2025:KHC:46951 WP No. 30420 of 2025 6. 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. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE GH List No.: 2 Sl No.: 8