- 1 - HC-KAR NC: 2026:KHC:35637 WP No. 19830 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 19830 OF 2026 (T-RES) BETWEEN: SRI GOWRAPPA BASAPPA SHIVANNA S/O. GOWRAPPA BASAPPA AGED ABOUT 73 YEARS, RESIDING AT NO.3 G R KALYANA MANTAPA BALAJI LAYOUT, RMV EXTENSION II STAGE BENGALURU NORTH, BENGALURU PIN-560094 …PETITIONER (BY SRI HEMANTH N.P., ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NORTH DIVISION-6, BENGALURU NORTH COMMISSIONERATE, 1ST FLOOR, HMT BHAVAN, GANGANAGARA, BELLARY ROAD BENGALURU-560 032. …RESPONDENT (BY SRI. ARAVIND V CHAVAN, ADVOCATE) Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:35637 WP No. 19830 of 2026 THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR IN THE LIKE NATURE OF WRIT, QUASHING THE IMPUGNED ORDER VIDE DIN 2024035700000000AFAE, DATED 27.03.2024, PASSED BY RESPONDENT AUTHORITY, VIDE ANNEXURE A AND DRC-13 VIDE ANNEXURE-B DATED 30.04.2026 II) ISSUE A WRIT OF PROHIBITION OR ANY OTHER WRIT OF LIKE NATURE, DIRECTING THE RESPONDENT NOT TO PROCEED WITH COERCIVE STEPS BY WAY OF ANY PROCEEDINGS OF WHATSOEVER IN NATURE, IN RESPECT OF THE IMPUGNED ORDER VIDE DIN NO. 2024035700000000AFAE, 28.03.2024 ANNEXURE-A. III) PASS SUCH OTHER OR FURTHER ORDERS AS THIS HON'BLE COURT MAY DEEMS FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, IN THE INTERESTS OF JUSTICE AND EQUITY. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD - 3 - HC-KAR NC: 2026:KHC:35637 WP No. 19830 of 2026 ORAL ORDER The petitioner's grievance is with the impugned Order-in-Original dated 27.03.2024 [Annexure-A] under the Finance Act, 1994, and the petitioner's grievance with this order is premised in three grounds viz., [a] the impugned order is an ex-parte order, [b] it is based on the details secured from the Central Board of Direct Taxes, [c] the petitioner is in the business of transportation and the taxes have to be discharged under the Reverse Charge Mechanism because of the Notification in No.30/2012. The petitioner also proposes to rely upon the decision 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. Sri Hemanth N P, the learned counsel for the petitioner, and Sri Aravind V Chavan, a learned standing counsel for the respondent who is called upon to accept notice for the respondent, are - 4 - HC-KAR NC: 2026:KHC:35637 WP No. 19830 of 2026 heard for disposal of the petition in the light of the afore. This Court is of the considered view that in the light of the grounds urged and the fact that in very similar circumstances the matters are being restored for due consideration, there must be interference with the impugned order restoring the proceedings. Hence the following. ORDER [a] The petition is allowed-in-part. [b] The impugned Order-in-Original dated 27.03.2024 [Annexure-A] is quashed restoring the proceedings to the Assistant Commissioner of Central Tax, North Division-6, Bengaluru North Commissionerate, Bengaluru for reconsideration. - 5 - HC-KAR NC: 2026:KHC:35637 WP No. 19830 of 2026 [c] The petitioner shall, without further notice, file response, if any, with the Assistant Commissioner of Central Tax, North Division-6, Bengaluru North Commissionerate, Bengaluru by 10.08.2026 even without waiting for a certified copy of this Order. [d] The Assistant Commissioner of Central Tax, North Division-6, Bengaluru North Commissionerate, Bengaluru shall consider all the circumstances without non-suiting the petitioner on the ground of delay. Sd/- (B M SHYAM PRASAD) JUDGE AN/-