NET-9 v. the Commissioner of Central Tax (Appeals-Ii)
Case brief
What is this about?
High Court of Karnataka, Bengaluru; S.R. Krishna Kumar, J. (oral order, 16.10.2025); WP No. 16116 of 2025 (T-RES); petitioner NET-9 partnership firm (Pradeep Madhurao Bhosle); respondents Commissioner of Central Tax (Appeals-II), Joint Commissioner of Central Tax Bengaluru North-West, Assistant Commissioner of Central Tax North-West Division-8; certiorari under Articles 226/227; challenge to Order-in-Original dt.30.12.2021 (DIN 20211257YX000000FB85), Order-in-Appeal No.167/2023-24 A-II CT dt.31.08.2023 and Recovery Notice dt.22.03.2025; issue held squarely covered by Co-ordinate Bench judgment in M/s. Karnataka Chinmaya Seva Trust v. Joint Commissioner of Central Tax, WP No.11154/2023 & connected matters dt.03.07.2024 (show-cause notice stage relegation); orders quashed; remand to post-show-cause-notice stage; petition disposed.
What did the court decide?
Writ petition disposed of in terms of the Co-ordinate Bench judgment in M/s. Karnataka Chinmaya Seva Trust (WP No.11154/2023, dt.03.07.2024): impugned Order-in-Original (Annexure-C, dt.30.12.2021) and impugned Order-in-Appeal (Annexure-A, No.167/2023-24 A-II CT, dt.31.08.2023) quashed; matter remitted to the concerned respondent to the stage of post show cause notice to proceed further in accordance with law.