- 1 - HC-KAR CNR: KAHC010127912025 NC: 2026:KHC:50586-DB WA No. 290 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF SEPTEMBER, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA WRIT APPEAL NO. 290 OF 2025 (T-IT) BETWEEN: 1. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX OFFICE OF THE COMMISSIONER OF CENTRAL TAX, GST EAST COMMISSIONERATE BENGALURU TRAFFIC AND TRANSIT MANAGEMENT CENTRE, BMTC BUS STAND, HAL AIRPORT ROAD, DOMMALURU, BENGALURU-560071. 2. THE COMMISSIONER OF CENTRAL TAX OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST BENGALURU EAST, TRAFFIC AND TRANSIT MANAGEMENT CENTRE, BMTC BUS STAND, HAL AIRPORT ROAD, DOMMALURU, BENGALURU-560071. …APPELLANTS (BY SRI. JEEVAN J. NEERALAGI, ADV.) AND: M/S. BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED SHIVAJINAGAR DIVISION Digitally signed by NANJUNDACHARI Location: High Court of Karnataka - 2 - HC-KAR CNR: KAHC010127912025 NC: 2026:KHC:50586-DB WA No. 290 of 2025 REP. BY ITS EXECUTIVE ENGINEER (ELE) SRI ASHOK P R AGED ABOUT 39 YEARS, S/O SRI RAMACHANDRAPPA P T O/O THE EXECUTIVE ENGINEER ELECTRICAL, SHIVAJINAGAR DIVISION BESCOM LAZER ROAD, COOKE TOWN BANGALORE-560005. …RESPONDENT (BY SRI. ANNAMALAI S., ADV.) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO A) TO ALLOW THE ABOVE APPEAL FILED BY THE APPELLANT THEREBY SETTING ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE IN WRIT PETITION NO.5583/2024 (T-IT), DATED 04.09.2024, AND CONSEQUENTLY DISMISS THE SAID PETITION AND ETC. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT) Heard learned counsel Sri.Jeevan J. Neeralgi for appellants/Revenue and learned counsel Sri.Annamalai.S., for BESCOM/assessee. Perused the entire appeal papers. 2. The above appeal filed under Section 4 of the Karnataka High Court Act, 1961 is directed against the - 3 - HC-KAR CNR: KAHC010127912025 NC: 2026:KHC:50586-DB WA No. 290 of 2025 learned Single Judge’s order dated 04.09.2024 in W.P.No.5583/2024, wherein, the learned Single Judge quashed the common show cause notice dated 25.10.2021 (Annexure-A) and also the impugned order-in-original dated 07.11.2023 (Annexure-B), reserving liberty to the appellants/Revenue to take recourse to such remedies as available in law including issuing fresh show cause notices subject to all just exceptions and defences available to the petitioner. 3. The order impugned herein is a common order passed by the learned Single Judge clubbing five writ petitions i.e., W.P.No.5583/2024, W.P.No.6141/2024, W.P.No.6144/2024, W.P.No.6149/2024 and W.P.No.6188/2024. The other four writ petitions (except W.P.No.5583/2024 which is the subject matter of present appeal) were the subject matter of W.A.No.1651/2024 and Connected Appeals, which are dismissed by this Court - 4 - HC-KAR CNR: KAHC010127912025 NC: 2026:KHC:50586-DB WA No. 290 of 2025 vide judgment dated 09.04.2026, confirming the order passed by the learned Single Judge. 4. In view of the above, the present writ appeal is also disposed of in the same terms of judgment dated 09.04.2026 in W.A.No.1651/2024 and Connected Appeals. Sd/- (S.G.PANDIT) JUDGE Sd/- (DR.CHILLAKUR SUMALATHA) JUDGE NC CT:bms List No.: 1 Sl No.: 4