- 1 - HC-KAR NC: 2025:KHC:54226 WP No. 38183 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 38183 OF 2025 (T-RES) BETWEEN: SMT. DEEPA G S, W/O SRI. BAJIU B, AGED ABOUT 44 YEARS, R/AT NO. 3181, PRESTIGE ELYSIAN, KALENA AGRAHARA, CLASSIC ORCHARDS LAYOUT, BANNERGHATTA ROAD, BENGALURU-560076. …PETITIONER (BY SRI VENKATESH G, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION-4 7TH FLOOR: 'C' WING, KENDRIYA SADAN, KORAMANGAL, BENGALURU-560 034. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION-4, 7TH FLOOR 'C' WING, KENDRIYA SADAN, KORAMANGAL, BENGALURU-560034. 3. THE SUPERINTENDENT OF CENTRAL TAX, RANGE-A SOUTH DIVISION-4, 7TH FLOOR 'C' WING, KENDRIYA SADAN, KORAMANGAL, BENGALURU-560 034. …RESPONDENTS (BY SRI ARAVIND V CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER-IN-ORIGINAL DATED 15.02.2021 BEARING ORDER SL. NO.19/2021 SD-4 AND DIN 20210257YV0400623947 FOR THE FY 2014-15 PASSED BY THE RESPONDENT NO.1, HEREIN MARKED AS ANNEXURE - A1 ETC. Digitally signed by NANDINI R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:54226 WP No. 38183 of 2025 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. Mr. Aravind V. Chavan, learned counsel accepts notice for respondents. 2. In this petition, petitioner seeks the following reliefs: "Wherefore it is prayed that this Hon'ble Court be pleased to: i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order-in-Original dated 15.02.2021 bearing Order Sl. No.19/2021 SD-4 and DIN 20210257YV0400623947 for the FY 2014-15 passed by the Respondent No.1, herein marked as Annexure - A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order-in-Original dated 31.03.2022 bearing Order Sl. No.162/2022-SD4 and DIN 20220357000000555A50 for the FY 2015-16 passed by the Respondent No.2, herein marked as Annexure - A2. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order-in-Original dated 19.06.2023 bearing Order Sl. No. 141/2023 SD-4 and DIN 2023065700000081846E for the FY 2016-17 passed by the Respondent No.2, herein marked as Annexure - A3. - 3 - HC-KAR NC: 2025:KHC:54226 WP No. 38183 of 2025 iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice to a third person u/s 79(1)(c) in Form GST DRC-13 dated 10.11.2025 bearing File No.GEXCOM/TAR/D/ST/3426/2025-CGST-DIV-SD-4- COMMRTE/527/25 issued by the Respondent No.2, herein marked as Annexure - B. v) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity including the cost of this writ petition. 3. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 4. 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 - 4 - HC-KAR NC: 2025:KHC:54226 WP No. 38183 of 2025 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. 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." 5. 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 - HC-KAR NC: 2025:KHC:54226 WP No. 38183 of 2025 6. Accordingly, the impugned Order-in-original at Annexure- A1 dated 15.02.2021 for the FY 2014-15; Annexure-A2 dated 31.03.2022 for the FY 2015-16; Annexure A3 dated 19.06.2023 for the FY 2016-17 and Annexure-B dated 10.11.2025 issued by the respondents are hereby quashed. 7. 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. 8. Pending IAs, if any, stand disposed of. 9. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE tsn* List No.: 2 Sl No.: 15