- 1 - HC-KAR NC: 2025:KHC:54686 WP No. 37782 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. 37782 OF 2025 (T-RES) BETWEEN: THE MALLESHWARAM ASSOCIATION OFFICE AT NO. 110, 7TH CROSS, MALLESWARAM, REGISTERED UNDER THE KARNATAKA SOCIETIES BENGALURU-560 003. REPRESENTED BY ITS OFFICIAL ADMINISTRATOR, SRI. N.MANJUNATH, AGED ABOUT MAJOR, ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES, DEPARTMENT OF CO-OPERATIVE SOCIETIES, ZONE-4, SAHAKARA SOUDH, MALLESHWARAM, BENGALURU URBAN DISTRICT, BENGALURU-560 003. …PETITIONER (BY SRI. P.D.SUBRAHMANYA.P.D, ADVOCATE) AND: 1. UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001 REPRESENTED BY ITS SECRETARY. 2. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, AUDIT-II COMMISSIONERATE, JSS TOWERS, 100 FEET RING ROAD, BANASHANKARI III STAGE, BENGALURU-560 085. 3. THE SUPERINTENDENT OF CENTRAL TAX, AUDIT GROUP-MG-4, CIRCLE-IV, AUDIT COMMISSIONERATE-II, JSS TOWERS, 100 FEET RING ROAD, Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54686 WP No. 37782 of 2025 BANASHANKARI-III STAGE, BENGALURU – 560 085. …RESPONDENTS (BY SRI. JEEVAN.J.NEERALGI, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THE RESPONDENT NO.3 HEREIN TO RE-OPEN THE CASE MADE IN CASE FILE NO. GADT/CNG/ADT/GST/1377/2020-MGIV-C-IV, (ANNEXURE-H) FROM THE STAGE OF REPLY TO SHOW CAUSE NOTICE AND PROCEED FURTHER AFTER PROVIDING OPPORTUNITY OF PERSONAL HEARING AND RECEIVING THE EVIDENCE BEING SUBMITTED BY THE PETITIONER, IN THE INTEREST OF LAW EQUITY AND JUSTICE. ALTERNATIVELY. 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, petitioner seeks for the following reliefs:- “ (i) Issue a writ of mandamus or any other writ or order or direction, directing the respondent No.3 herein to re-open the case made in case File No. GADT/CnG/ADT/GST/1377/2020-MGIV-C-IV, (Annexure-H) from the stage of reply to show cause notice and proceed further after providing opportunity of personal hearing and receiving the evidence being submitted by the petitioner, in the interest of law equity and justice. alternatively (ii) Issue a writ of mandamus or any other writ or order or direction, directing the respondent No.3 herein to consider the reply dtd: 11.02.2021 (Annexure-G) submitted by the petitioner made in case File No. GADT/CnG/ADT/GST/1377/2020-MGIV-C-IV, on the file of respondent No.3, in the interest of law equity and justice. - 3 - HC-KAR NC: 2025:KHC:54686 WP No. 37782 of 2025 (iii) Grant such other and further reliefs as are just even including the costs of this petition, in the interest of justice and equity. 2. Heard learned counsel for the petitioner and learned counsel for the respondents – revenue and perused the material on record. 3. Learned counsel for the respondents – revenue submits that pursuant to the impugned show cause notice, the adjudication Order-in-Original dated 28.02.2022 which was challenged by the petitioner by way of an appeal which was dismissed vide order dated 24.05.2023 and as such, nothing further survives in the present petition. The said submission is placed on record. 4. Accordingly, the present petition is disposed of reserving liberty in favour of the petitioner to take recourse to such remedies as available in law including approaching this Court, if the occasion so arises. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.