- 1 - HC-KAR NC: 2026:KHC:26138 WP No. 12656 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 12656 OF 2026 (T-RES) BETWEEN: JANICLASS DOMINIC RAMESH, AGED ABOUT 57 YEARS, SON OF ISSAC JAINCLASS, NO. 1, 2ND FLOOR, ANTHONY NICHOLAS STREET, ASHOK NAGAR, BENGALURU-560025 …PETITIONER (BY SRI. THIRUMALESH M., ADVOCATE) AND: ASSISTANT COMMISSIONER OF CENTRAL TAX, DIVISION-1, BENGALURU GST EAST COMMISSIONERATE, B-WING, 6TH FLOOR, TTMC, BMTC BUS STAND, OLD AIRPORT ROAD, Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:26138 WP No. 12656 of 2026 DOMULUR, BENGALURU 560071. …RESPONDENT (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER-IN-ORIGINAL DATED 12-02- 2024 IN FILE NO. 2024 PASSED IN ORDER SL. NO. GEXCOM/TECH/MISC/4600/2023-CGST-RANGE- B-DIV-1- BEARING DIN NO. COMMRTE- BENGALURU(E), 202402570000007757A5 FOR THE TAX PERIOD 2015-16, UNDER SECTIONS 73(2), 75, 77 AND 78 OF THE FINANCE ACT, 1994, LEVYING TAX, INTEREST AND PENALTY, PASSED BY JOINT COMMISSIONER OF CENTRAL TAX, THE RESPONDENT HEREIN, IN THE CASE OF THE PETITIONER ANNEXURE A. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD - 3 - HC-KAR NC: 2026:KHC:26138 WP No. 12656 of 2026 ORAL ORDER The petitioner is aggrieved by the Order-in- Original dated 12.02.2024 under the Finance Act, 1994 [for short, 'the Act']. The petitioner cannot dispute that this is an order that could be appealed under Section 107 of the Act, but the petitioner has invoked this Court's jurisdiction relying upon the judgment of a Co-ordinate Bench of this Court in M/s. Karnataka Chinmaya Seva Trust Vs. Joint Commissioner of Central Tax in W.P. No.11154/2023 and connected matters dated 03.07.2024. Mr. M. Thirumalesh, the learned counsel for the petitioner, submits that the impugned Order-in- Original is based on an information furnished by the Income Tax Department acting under an agreement signed between the Central Board for Direct Taxes and the Central Board for Indirect Taxes without extending a real opportunity. The learned counsel - 4 - HC-KAR NC: 2026:KHC:26138 WP No. 12656 of 2026 argues that in very similar circumstances, based on an undertaking given by the concerned from the department, a Co-ordinate Bench of this Court has disposed of the writ petition in W.P.No.11154/2023 and other matters [such as in W.P.No.20351/2024] restoring the proceedings for reconsideration with due opportunity. Mr. Aravind V. Chavan, a learned Standing counsel who is called upon to accept notice for the respondent, is heard and when queried, the learned counsel submits that the undertaking as recorded in W.P.No.11154/2023 was to ensure that the designated officers looked into complaints of similar nature but with march of time, the jurisdictional Officers, such as the respondent in the present case, is empowered to extend an opportunity and decide on the merits of the cause that could be shown. This Court finds that the outcome in the writ petition must turn in the light of the afore circumstances with - 5 - HC-KAR NC: 2026:KHC:26138 WP No. 12656 of 2026 liberty to the petitioner to file once again all documents. Hence the following: ORDER [A] The petition is allowed-in-part and the impugned Order-in-Original dated 12.02.2024 [Annexure - A] is quashed restoring the proceedings to the respondent for reconsideration. [B] The petitioner shall, without further notice, file response, if any, with the respondent by 22.07.2026 even without waiting for a certified copy of this order. [C] The respondent shall consider all the circumstances without non-suiting the petitioner on the ground of delay. RB Sd/- (B M SHYAM PRASAD) JUDGE