M/S Shaum Solutions Private Limited Vs the Union of India

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NC: 2025:KHC:9569 WP No. 1272 of 2025

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 06^TH DAY OF MARCH, 2025

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BEFORE

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THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

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WRIT PETITION No.1272 OF 2025 (T-RES)

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BETWEEN:

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M/S SHAUM SOLUTIONS PRIVATE LIMITED FORMERLY CALLED AS VLS SOLUTIONS PRIVATE LIMITED 113, 2^ND FLOOR, 100 FEET RING ROAD, 5^TH BLOCK, 3^RD PHASE BANASHANKARI III STAGE, BENGALURU-560 085 REPRESENTED BY NARAHARI.L HEAD FINANCE AND ADMIN

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…PETITIONER

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(BY SRI SURYA KANTH C S, ADVOCATE)

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AND:

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Digitally signed by LEELAVATHI S R Location: High Court of Karnataka

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THE UNION OF INDIA THROUGH ITS SECRETARY(REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA,

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NORTH BLOCK, NEW DELHI 110 001.

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THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, BENGALURU SOUTH COMMISSIONERATE, CR BUILDING, QUEENS ROAD BENGALURU -560 001.

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THE ASSISTANT COMMISSIONER SPECIAL ADUDICATION CELL-1 BENGALURU GST SOUTH COMMISSIONERATE

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NC: 2025:KHC:9569 WP No. 1272 of 2025

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6^TH FLOOR, C.R.BUILDING QUEENS ROAD, BENGALURU-560 001

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…RESPONDENTS

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(BY SMT. APARNA L V, CGC FOR R1;

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SRI ARAVIND V. CHAVAN, ADVOCATE FOR R2 AND R3)

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER-IN-ORIGINAL NO.GEXCOM/ 11338/2024-ADJN-8/O COMMR-CCST-BENGALURU (S) DATE OF PASSING 30.10.2024 PASSED BY R-3 AT ANNEXURE-G.

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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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“(i) Issue a writ of certiorari, or writ of certiorari quashing the impugned Order-In-Original No.GEXCOM /11338/2024-ADJN-O/o COMMR-CCST-BENGALURU(S) date of passing:30.10.2024 passed by third respondent at Annexure “G” .

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(ii) Issue writ of mandamus or writ in the nature of mandamus directing the third respondent to consider the input tax clamied as against the out put tax and also the taxes paid.

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(iii) Issue any other writ or directions deemed fit, in the facts and circumstance of the case, including the cost of the writ petition, in the interest of justice and equity.”

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3 - NC: 2025:KHC:9569 WP No. 1272 of 2025

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Heard learned counsel for the petitioner and learned 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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Insofar as such writ petitions as detailed in Column 2 of the table relating to challenge to Orders-inOriginal, in light of the discussion made above, the

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NC: 2025:KHC:9569 WP No. 1272 of 2025

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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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Under these circumstances, the present petition is also disposed of in terms of the aforesaid judgment of the Coordinate Bench of this Court.

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Accordingly, the following:

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ORDER

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(i) Writ Petition is hereby allowed .

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(ii) Impugned Order-in-Original vide Annexure-G dated 30.10.2024 is hereby quashed.

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NC: 2025:KHC:9569 WP No. 1272 of 2025

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(iii) Matter is remitted to the 3^rd respondent for reconsideration, afresh, from the stage of submitting the reply to the show cause notice dated 26^th March 2024 and proceed further in accordance with law.

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Sd/(S.R.KRISHNA KUMAR) JUDGE

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kcm

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List No.: 1 Sl No.: 59

M/S Shaum Solutions Private Limited v. the Union of India

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M/S Shaum Solutions Private Limited v. the Union of India

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