- 1 - HC-KAR NC: 2025:KHC:51701 WP No. 33382 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 33382 OF 2025 (T-RES) BETWEEN: 1. SHRI. MUDALAGIRIYAPPA KRISHNA NO.28, 7TH MAIN, 3RD CROSS, A.D.HALLI, BENGALURU - 560001. …PETITIONER (BY SRI. L.S. KARTHIKEYAN, ADVOCATE) AND: 1. ADDITIONAL COMMISSIONER OF CENTRAL TAX O/O THE PRINCIPAL COMMISSIONER OF CENTRAL TAX GST WEST COMMISSIONERATE BMTC BUILDING, 1ST FLOOR, BANASHANKARI, KANAKAPURA ROAD BENGALURU - 560070 2. COMMISSIONER OF CENTRAL TAX (APPEALS) S1 & S2, VINAYA MARG, SIDDARTHA NAGAR MYSORE - 570 011 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORURI OR ANY OTHER APPROPRIATE WIT/ORDER/DIRECTION QUASHING THE ANNEXURE A ORDER-IN- ORIGINAL NO 161/2023-24-SERVICE TAX DATED 28.03.2024 PASSED BY THE RESPONDENT NO. 1 AND ETC. Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:51701 WP No. 33382 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 In this petition, the petitioner seeks the following reliefs: "I) Issue a writ of certiorari or any other appropriate writ / order / direction quashing the Annexure A Order-in- Original No.161/2023-24-Service Tax dated 28.03.2024 passed b y the Respondent No.1; ii) Alternatively, a writ of mandamus or any other writ or direction / order may be issued to Respondent No. 2 to withdraw the Annexure B Order-in-Appeal dated 17.06.2025 in A.No.216/NOV/2024-25/BW/STand to take up the appeal filed by the Petitioner and dispose of the same on merits; iii) Grant ad-interim relief as prayed for herein below; iv) 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 in controversy between the parties is directly and squarely covered by the - 3 - HC-KAR NC: 2025:KHC:51701 WP No. 33382 of 2025 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. 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 - 4 - HC-KAR NC: 2025:KHC:51701 WP No. 33382 of 2025 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 is hereby quashed. 6. The matter is remitted back to the respondents to the stage of post show cause notice and to proceed further in accordance with law. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE SJK List No.: 2 Sl No.: 10