- 1 - HC-KAR NC: 2025:KHC:46953 WP No. 33611 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. 33611 OF 2025 (T-RES) BETWEEN: 1. M/S. THE TRAVEL TERMINAL D NO. 4-6-535/15, ESSEL CHAMBERS, BUNTS HOSTEL, MANGALORE - 575 003. REP. BY ITS AUTHORISED PERSON/PARTNER SRI. NAYAN KUMAR SUVARNA S/O K MARAPPA SUVARNA, AGED ABOUT 58 YEARS, R/AT ABHI RESIDENCY, URWA MARKET, ASHOKNAGAR, MANGALORE - 570 003. …PETITIONER (BY SRI. RAVISHA M.G., ADVOCATE) AND: 1. UNION OF INDIA THROUGH ITS SECRETARY, (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001. Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:46953 WP No. 33611 of 2025 2. THE COMMISSIONER (APPEALS) CENTRAL TAX, CENTRAL EXCISE AND SERVICE TAX, NO.71, CLUB ROAD, BELAGAVI - 590 001 3. THE ASSISTANT COMMISSIONER CENTRAL EXCISE AND CENTRAL TAX, SOUTH DIVISION, 5TH FLOOR, PUNJA BUILDING ANNEXE, LALBAGH, MANGALURU PIN-575 003. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED ORDER DT 25/07/2025 PASSED BY 2ND RESPONDENT AUTHORITY, I.E., THE HON BLE COMMISSIONER (APPEALS), CENTRAL TAX, CENTRAL EXCISE AND SERVICE TAX, IN A.NO.11/2025/MR/ST, I.E., 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: - 3 - HC-KAR NC: 2025:KHC:46953 WP No. 33611 of 2025 "a) Issue Writ in the nature of Certiorari quashing the Impugned Order dt:25/07/2025 passed by the 2nd Respondent Authority, i.e., The Hon'ble Commissioner (Appeals), Central Tax, Central Excise and Service Tax, in A.No.11/2025/MR/ST, i.e., ANNEXURE-A; and, b) Issue Writ in the nature of Certiorari quashing the Impugned Orderdt:05/03/2022 passed in MLR- EXCUS-000-SD-DC-MRP-)14-2021-22 by the Hon'ble 3rd Respondent Authority The Assistant Commissioner of Central, Excise and Central Tax, i.e., ANNEXURE-B; and, c) Issue any other Writ or direction deemed fit to this Hon'ble Court in the facts and circumstance of the case in the Interest of Justice and equity." 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:46953 WP No. 33611 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:46953 WP No. 33611 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 26.02.2022 issued on 05.03.2022 and the impugned Order-in-Appeal at Annexure-A dated 25.07.2025 are hereby quashed. - 6 - HC-KAR NC: 2025:KHC:46953 WP No. 33611 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.: 10 CT-SG