- 1 - HC-KAR NC: 2025:KHC:53311 WP No. 37558 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 37558 OF 2025 (T-RES) BETWEEN: M/S SRI JAYAGOVINDA ROAD TRANSPORT, 57. WARD NO.2, 4TH FLOOR, R.G. ARCADE, SARJAPURA ROAD, ATHIBELE, ANEKAL TALUK, BENGALURU DIST. – 562 107. BY ITS PROPRIETRESS SMT. RAMACHADRAPPA LATHA …PETITIONER (BY SRI. AMIT ANAND DESHPANDE, ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU WEST, G.S.T. COMMISSIONERATE, 1ST FLOOR, TTMC COMPLEX, BMTC BUS STAND, BANASHANKARI, BENGALURU – 560 070. 2. THE JOINT COMMISSIONER OF CENTRAL TAX BENGALURU G.S.T. WEST COMMISSIONERATE 1ST FLOOR, TTMC COMPLEX, BMTC BUS STAND, BANASHANKARI, BENGALURU – 560 070. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED SHOW CAUSE NOTICE DATED 20.04.2021 IN NO. 59/2021-22/WD-6 ISSUED BY THE 2ND RESPONDENT VIDE ANNX-A AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:53311 WP No. 37558 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “1. By issuing a writ of certiorari by quashing the impugned show cause notice dtd: 20.04.2021 in No.59/2021-22/WD-6 issued by the 2nd Respondent vide Annexure-A. 2. By issuing a writ of certiorari by quashing the impugned Order in Original No.131/2023-24 dtd: 14.02.2024 issued by 2nd Respondent vide Annexure- B. 3. Grant such other reliefs as deemed fit by this Hon’ble Court in the facts and circumstances 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 Court in the case of M/s.Karnataka Chinmaya Seva Trust Vs. Joint Commissioner - 3 - HC-KAR NC: 2025:KHC:53311 WP No. 37558 of 2025 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 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 - 4 - HC-KAR NC: 2025:KHC:53311 WP No. 37558 of 2025 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 14.02.2024 is hereby quashed. 6. The matter is remitted back to the 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 MDS List No.: 2 Sl No.: 9