Anil Mallanagouda Patil Vs the Union of India

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NC: 2025:KHC-D:12843 WP No. 101761 of 2024

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 22^ND DAY OF SEPTEMBER, 2025

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BEFORE

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THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 101761 OF 2024 (T-RES)

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BETWEEN: ANIL MALLANAGOUDA PATIL S/O. MALLANAGOUDA PATIL PROPRIETOR OF M/S ANIL.M.PATIL AGED ABOUT 45 YEARS, (AADHAR NO.5988 6693 7621) RESIDING AT HOUSE NO.M-II/18, ADARSH NAGAR, BIJAPUR-586 101, KARNATAKA … PETITIONER (BY SRI. GANESH VISHWANATH SHANDAGE AND MS. PRATIMA SHIPURKAR, ADVOCATES)

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AND:

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Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad

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THE UNION OF INDIA REPRESENTED HEREIN BY THE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001

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THE CHAIRMAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-110 001

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THE PRINCIPAL COMMISSIONER /

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NC: 2025:KHC-D:12843 WP No. 101761 of 2024

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HC-KAR

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COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, NO.71, CLUB ROAD, BELAGAVI-590 001 KARNATAKA

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… RESPONDENTS

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(BY SRI. M.B. KANAVI, CGSC FOR R1; SRI SHIVRAJ S. BALLOLI, ADVOCATE FOR R2 & R3)

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THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI, OR SUCH OTHER WRIT, ORDER OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI, QUASHING THE IMPUGNED ORDER-IN-ORIGINAL BEARING NUMBER OIO SI NO.BEL-EXCUS-COMMG-28-2023-24-ST. (DIN.20230857TC00000333C000) DATED. 18.08.2023 PASSED BY RESPONDENT NO.3 UNDER SECTION 73(1) OF FINANCE ACT, 1994 (ANNEXURE-F), AND ETC THIS WRIT PETITION COMING ON FOR HEARING – INTERLOCUTORY APPLICATION THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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ORAL ORDER

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(PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ)

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Sri.M.B.Kanavi., learned CGSC accepts notice for respondent No.1. Registry is directed to correct the appearance of Sri.Shivaraj S.Balloli., learned counsel as that appearing for respondents No.2 and 3.

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The Petitioner is before this Court seeking for the following reliefs:

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a. Issue a Writ of Certiorari, or such other Writ, Order or direction in the nature of a Writ of Certiorari,

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NC: 2025:KHC-D:12843 WP No. 101761 of 2024

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HC-KAR

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quashing the impugned Order-in-Original bearing number OIO SI No.BEL-EXCUS-COM-MG-28-202324-ST. (DIN.20230857TC00000333C000) dated. 18.08.2023 passed by Respondent No.3 under Section 73(1) of Finance Act, 1994 (Annexure-F) ; and

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b. Issue a Writ of Certiorari, or such other Writ, Order or direction in the nature of a Writ of Certiorari, quashing the impugned show cause notice bearing number: SI. No. 59/2021 (DIN. 20210457tc000031843F) dated. 20.04.2021 passed by Respondent No.3 under proviso to Section 73(1) of Finance Act, 1994 (Annexure-B) ; and

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c. Pass such other or further orders as this Honourable Court may deem fit and proper in the facts and circumstances of the case, and in the interests of justice and equity, including the costs of this writ petition .

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All the counsels submit that the lis in the above matter has already been dealt with by Co-ordinate Bench of this Court in M/s Karnataka Chinmaya Seva Trust vs. Joint Commissioner of Central Tax in WP

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No.11154 of 2023 dated 03.07.2024 .

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In that view of the matter, I pass the following;

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ORDER

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i. The writ petition is allowed .

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4 - NC: 2025:KHC-D:12843 WP No. 101761 of 2024

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HC-KAR

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ii. A certiorari is issued. The Order-in-Original bearing number OIO SI No.BEL-EXCUS-COM-MG28-2023-24-ST. (DIN.20230857TC00000 333C000) dated 18.08.2023 at Annexure-F is set aside.

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iii. The matter is remitted to respondent No.3 for fresh consideration from stage of issuance of show-cause notice, permitting the petitioner to reply to show-cause notice which shall be considered in accordance to the judgement in M/s Karnataka Chinmaya Seva Trust case

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(supra ).

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Sd/(SURAJ GOVINDARAJ) JUDGE

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SR List No.: 5 Sl No.: 10

Anil Mallanagouda Patil v. the Union of India

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Anil Mallanagouda Patil v. the Union of India

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