M/S Psmi Management India Pvt. Ltd., Vs Assistant Commissioner of Central Tax

M/S PSMI MANAGEMENT INDIA PVT LTD., HAVING OFFICE AT 1/A, SRI SAI AASHIRWAAD, GROUND FLOOR, 13^TH CROSS, PIPELINE ROAD, BHEL MINI COLONY, MALLASANDRA, T DASARAHALLI, BANGALORE – 560 057 REPRESENTED BY ITS DIRECTOR, SHRI AJAY B.R.

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…PETITIONER

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(BY SRI. LAKSHMI MENON,ADVOCATE)

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AND:

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Digitally signed by CHANDANA B M Location: High Court of Karnataka

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ASSISTANT COMMISSIONER OF CENTRAL TAX DIVISION 4, GST COMMISSIONERATE, BANGALORE EAST, 3^RD FLOOR, TTMC, ABOVE BMTC BUS STAND, OLD AIRPORT ROAD, DOMLUR, BANGALORE – 560 043

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THE SUPERINTENDENT OF CENTRAL TAX (APPEALS-1), 3RDFLOOR, TTMC, ABOVE BMTC BUS STAND, OLD AIRPORT ROAD, DOMLUR, BANGALORE – 560 043

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THE MANAGER, AXIS BANK, HAVING BRANCH AT THEMPADAM HYDROS MEMORIAL BUILDING, OPPOSITE TO ST FRANCIS HIGH SCHOOL, 367/4, PALACE ROAD, ALUVA, KERALA – 683 101

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…RESPONDENTS

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(BY SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R1 & R2; SMT. SREEDEVI, ADVOCATE FOR R3)

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NC: 2025:KHC:54474 WP No. 11857 of 2025

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HC-KAR

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THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT NO. 1 TO PRODUCE THE SHOW CAUSE NOTICE NO. 240/202122/DC DATED 26.10.2021 BEFORE THIS HON’BLE COURT AND ETC.,

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THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

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ORAL ORDER

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In this petition, the petitioner seeks the following reliefs:

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“a. To direct the respondent No.1 to produce the Show Cause Notice No.240/2021-22/DC dated 26.10.2021 before this Hon’ble Court;

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b. Issue a writ of Certiorari or a writ or order in the nature of certiorari to quash and set aside the impugned Show Cause Notice No.240/2021-22/DC dated 26.10.2021, issued by Respondent No.1, as being illegal, arbitrary, and without jurisdiction;

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c. Issue a writ of Certiorari or any other appropriate writ, order, or direction quashing the impugned Order-inOriginal No.65/2023-24/AC/ED-4 dated 11.09.2023, passed by Respondent No.1 under the proviso to Section 73(1) of the Finance Act, 1994, for being ex facie unsustainable in law; (Annexure-H) .

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d. To issue a writ of Certiorari or a writ or order in the nature of certiorari to quash and set aside the Form

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NC: 2025:KHC:54474 WP No. 11857 of 2025

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HC-KAR

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GST DRC-13 bearing No.GEXCOM/TAR/D/62/2023AE dated 20.06.2024 (Annexure-E); &

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e. Grant any other orders that this Hon’ble Court deems fit and proper in the interest of justice.”

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Heard learned counsel for the petitioner and learned

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counsel for the respondents and perused the material on record.

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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 of Central Tax in WP No.11154/2023 & connected matters dated 03.07.2024, wherein it was held as under;

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"13. Accordingly, the following:

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ORDER

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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.

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4 - NC: 2025:KHC:54474 WP No. 11857 of 2025

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HC-KAR

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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.

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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 the impugned orders, such proceedings are also set aside."

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4. Under these circumstances, the present petition is also

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disposed of in terms of the aforesaid judgment of the Co-ordinate

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Bench of this Court.

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