Shri Holenarsipur Krishna Kantharaju ( H K… — Writ and Judicial Review | Karnataka HC (2025)

Shri Holenarsipur Krishna Kantharaju ( H K… — Writ and Judicial Review | Karnataka HC (2025)

What the court decided

AI extract

Outcome

Writ of certiorari granted: order-in-original dated 30.11.2023 (Annexure-C) and order-in-appeal dated 27.06.2024 (Annexure-D) set aside; matter remitted to the stage of reply to show cause notice for reconsideration in accordance with the directions in W.P. No.11154/2023 dated 03.07.2024.

Issue for consideration

Whether the order-in-original dated 30.11.2023 (Annexure-C) and the order-in-appeal dated 27.06.2024 (Annexure-D) are liable to be set aside, the lis being covered by the coordinate Bench decision in M/s Karnataka Chinmaya Seva Trust v. Joint Commissioner of Central Tax (W.P. No.11154/2023, dated 03.07.2024).

Court's answer

The writ petition is allowed.

Ratio / Principle

The impugned order-in-original bearing C. No.GEXCOM/ADJN/ST/JC/1305/2021 Adjn. C.No.GEXCP,/ADJN/ST/ADC/179/2023 Adjn. OIO No.MYS-EXCUS-000-ADC-SPP-24-2023-24 dated 30.11.2023 (Annexure-C) is set aside.

Key takeaways

The order passed by respondent No.2 bearing File No.A.No.96/MAR/2024/MY/ST, Order-in-Appeal No.MYS-EXCUS-000-APP-IA-30/20-24-25 dated 27.06.2024 (Annexure-D), is set aside.ratio¶¶34
The matter is remitted for reconsideration to the stage of reply to the show cause notice; the reply shall be considered and disposed in accordance with the directions issued in M/s Karnataka Chinmaya Seva Trust v. Joint Commissioner of Central Tax (W.P. No.11154/2023, dated 03.07.2024).ratio¶¶37

Detailed headnote1 paragraphs

Writ Petition (Art. 226 & 227) — Central Excise / GST adjudication — Certiorari — Order-in-Original No.MYS-EXCUS-000-ADC-SPP24-2023-24 dated 30.11.2023 passed by the Additional Commissioner of Central Tax, Mysore GST Commissionerate (Annexure-C), and Order-in-Appeal No.MYS-EXCUS-000-APP-IA-30/20-24-25 dated 27.06.2024 passed by the Commissioner of Central Tax (Appeals) under Section 35(A) of the Central Excise Act, 1944 (Annexure-D) — both set aside — both counsel submitting that the lis is covered by a coordinate Bench decision in M/s Karnataka Chinmaya Seva Trust v. Joint Commissioner of Central Tax, W.P. No.11154/2023 dated 03.07.2024 — matter remitted for reconsideration to the stage of reply to the show cause notice, to be disposed in accordance with the directions in that decision — petition allowed. (Suraj Govindaraj, J.; High Court of Karnataka at Bengaluru; 23.07.2025)

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NC: 2025:KHC:28051 WP No. 20177 of 2025

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23^RD DAY OF JULY, 2025

BEFORE

THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 20177 OF 2025 (T-RES)

BETWEEN:

SHRI HOLENARSIPUR KRISHNA KANTHARAJU ( H K KANTHARAJU) S/O. LATE H. V. KRISHNA, AGED ABOUT 39 YEARS, P.W.D. CONTRACTOR, MOTHER THERESA ROAD, VIDYANAGAR, HASSAN - 573 202.

…PETITIONER

(BY SRI. K M SHIVAYOGISWAMY.,ADVOCATE)

AND:

Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA

THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, MYSORE GST COMMISSIONERATE, S1 AND S2, VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE - 570 011.

THE COMMISSIONER OF CENTRAL TAX (APPEALS) GST BHAVAN, 2^ND FLOOR, S1 AND S2, VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE - 570 011.

…RESPONDENTS

(BY SRI. ARAVIND.V.CHAVAN, ADVOCATE FOR RESPONDENTS)

THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE IMPUGNED ORDER-IN-ORIGINAL PASSED BY THE 1ST

2 - NC: 2025:KHC:28051 WP No. 20177 of 2025

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RESPONDENT BEARING C. NO. GEXCOM/ADJN/ ST/JC/1305/2021 ADJN. C. NO. GEXCOM/ADJN/ ST/ADC/179/2023 ADJN. OIO NO.MYS-EXCUS-000-ADC-SPP24-2023-24 PASSED ON 30.11.2023/3444/23 AND ISSUED ON 30.11.2023 VIDE ANNEXURE C. QUASH THE IMPUGNED APPELLATE ORDER PASSED BY THE 2ND RESPONDENT BEARING FILE NO. A.NO.96/MAR/2024/MY/ST AND ORDER-INAPPEAL NO.(UNDER SECTION 35(A)OF CENTRAL EXCISE ACT, 1944 BEARING NO.MYS-EXCUS-000-APP-IA-30/20-24-25 VIDE ANNEXURE D. DT. 27/6/24.

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

CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER

Sri.Aravind Chavan, learned counsel accepts notice for respondents.

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

i. Issue Writ of Certiorari or directions in the nature of Certiorari, to set aside the impugned Order-inOriginal passed by the 1^st respondent bearing C. No. GEXCOM/ADJN/ST/JC/1305/2021 Adjn. C. No. GEXCOM, /ADJN/ST/ADC/179/2023 Adjn. OI0 No.MYS-EXCUS-000-ADC- SPP-24-2023-24 passed on 30.11.2023/3444/23 and issued on 30.11.2023 vide Annexure 'C'.

ii. Issue Writ of Certiorari or directions in the nature of Certiorari to quash the impugned appellate order passed by the 2nd respondent bearing File No. A.No.96/MAR/2024/MY/ST and Order-in-Appeal No.(under section 35(A)of Central Excise Act, 1944 bearing No.MYS-EXCUS-000-APP-IA-30/20-24-25 vide Annexure 'D". dt: 2716/24.

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iii. Issue such other writ or orders as deemed fit in the circumstances of the case in the interest of justice and equity.

Both the counsels submit that the lis in the above matter is covered by a decision of a Coordinate Bench of this Court in the case of M/s Karnataka Chinmaya Seva Trust -v- Joint Commissioner of Central Tax [W.P. No.11154/2023 dated 3.07.2024].

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

ORDER

i. The writ petition is allowed. ii. The impugned order-in-original bearing C. No.GEXCOM/ADJN/ST/JC/1305/2021 Adjn. C.No.GEXCP,/ADJN/ST/ADC/179/2023 Adjn. OIO No.MYS-EXCUS-000-ADC-SPP-24-2023-24 dated 30.11.2023 at Annexure-C and order passed by respondent No.2 bearing File No.A.No.96/MAR/2024/MY/ST and Order -in-Appeal No.MYS-EXCUS-000-APP-IA-30/20-24-25 dated 27.06.2024 at Annexure-D is set-aside.

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iii. The matter is remitted for reconsideration to the stage of reply to the show cause notice. The said reply shall be considered and disposed in accordance with the directions issued in the case of

M/s Karnataka Chinmaya Seva Trust -v- Joint Commissioner of Central Tax [W.P. No.11154/2023 dated 3.07.2024].

Sd/(SURAJ GOVINDARAJ) JUDGE

LN List No.: 1 Sl No.: 74