Vision Manpower Private Limited Vs the Principal… — Writ and Judicial Review | Karnataka HC (2025)

Vision Manpower Private Limited Vs the Principal… — Writ and Judicial Review | Karnataka HC (2025)

What the court decided

AI extract

Outcome

Petition allowed and disposed of in terms of the Co-ordinate Bench decision in M/s. N. Suresh Kumar and others Vs. State of Karnataka and others (W.P. No. 9522/2022/9522/2021 and connected matters, dated 20.02.2025); petitioner relegated back to the stage of post show cause notice, with the concerned respondent to proceed further in accordance with law.

Issue for consideration

Whether the impugned Order-in-Original bearing No.24-25/2020-21 (PR COMMR) dated 09.02.2021 passed by the Principal Commissioner of Central Tax, Bangalore West Commissionerate (R-1) should be quashed.

Court's answer

The issue in controversy involved in the present petition is directly and squarely covered by the decision of a Co-ordinate Bench of this Court in M/s. N. Suresh Kumar and others Vs. State of Karnataka and others (W.P. No. 9522/2021 and connected matters, dated 20.02.2025).

Ratio / Principle

In view of the aforesaid facts and circumstances, the present petition deserves to be allowed and disposed of in terms of the order of the Co-ordinate Bench in M/s. N. Suresh Kumar's case (supra).

Key takeaways

The petitioner is relegated back to the stage of post show cause notice issued by the concerned respondent, who shall proceed further in accordance with law.ratio¶57

Detailed headnote1 paragraphs

High Court of Karnataka (S.R. Krishna Kumar J., oral order, 13.10.2025) in W.P. No. 25655 of 2025 (T-RES): Vision Manpower Private Limited sought certiorari under Articles 226 and 227 of the Constitution of India to quash the Order-in-Original bearing No.24-25/2020-21 (PR COMMR) (DIN 2021 0257 YU00 0055 5BD4) dated 09.02.2021 passed by the Principal Commissioner of Central Tax, Bangalore West Commissionerate (R-1). Holding that the issue in controversy was directly and squarely covered by the Co-ordinate Bench decision in M/s. N. Suresh Kumar and others Vs. State of Karnataka and others (W.P. No. 9522/2021 and connected matters, dated 20.02.2025), the Court allowed and disposed of the petition in terms of that decision and relegated the petitioner back to the stage of post show cause notice, directing the concerned respondent to proceed further in accordance with law.

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NC: 2025:KHC:40509 WP No. 25655 of 2025

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13^TH DAY OF OCTOBER, 2025

BEFORE

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

WRIT PETITION NO.25655 OF 2025 (T-RES)

BETWEEN:

VISION MANPOWER PRIVATE LIMITED A PRIVATE LIMITED COMPANY

INCORPORATED UNDER THE LAWS OF INDIA, REPRESENTED BY ITS MANAGING DIRECTOR MR. C. RAVI NAIDU, SON OF SHRI C. SRINIVASALU NAIDU AGED ABOUT 61 YEARS, HAVING ITS REGISTERED OFFICE AT: 1092, 16^TH CROSS, 2^ND STAGE, BANASHANKARI, BENGALURU - 560 070

…PETITIONER

(BY SRI. PRADYUMNA HEJIB, ADVOCATE)

AND:

Digitally signed by CHANDANA B M

Location: High Court of Karnataka

THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BANGALORE WEST COMMISSIONERATE 1^ST FLOOR, BMTC BUS STAND COMPLEX, BANASHANKARI, BENGALURU - 560 070.

THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL, DIRECTORATE GENERAL OF GST INTELLIGENCE 112, SP ENCLAVE, K.H. ROAD, BENGALURU - 560 027.

THE ASSISTANT COMMISSIONER OF CENTRAL TAX (ARREARS RECOVERY CELL) P.B.NO.5400, C.R. BUILDING, QUEEN'S ROAD, BENGALURU-560 001.

…RESPONDENTS

(BY SRI. ARAVIND V. CHAVAN, ADVOCATE)

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NC: 2025:KHC:40509 WP No. 25655 of 2025

HC-KAR

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER IN ORIGINAL BEARING NO.24-25/2020-21 (PR COMMR) (DIN 2021 0257 YU00 0055 5BD4) DATED 09.02.2021 PASSED BY THE R-1 VIDE ANNEXURE-A.

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

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

ORAL ORDER

In this petition, petitioner seeks the following reliefs:

"(a) Issue a writ in the nature of certiorari or any other appropriate writ/s to quash the impugned Order-inOriginal bearing No.24-25/2020-2021 (PR.COMMR) [DIN 2021-0257 YU00 0055 5BDA] dated 09.02.2021 passed by the First Respondent [ Annexure-A].

(b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice."

Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

A perusal of the material on record will indicate that the issue in controversy involved in the present petition is directly and squarely covered by the decision of a Co-ordinate Bench of this Court in the case of M/s. N. Suresh Kumar and others Vs. State

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NC: 2025:KHC:40509 WP No. 25655 of 2025

HC-KAR

of Karnataka and others - W.P.No.9522/2021 and Connected

Matters, dated 20.02.2025, wherein it was held as under:

"30. Hence, the following

ORDER (i) In W.P.Nos. 16173/2023; 8128/2021; 14140/2022; 26195/2023; 8073/2021; 8075/2021; 8081/2021; 8124/2021; 8111/2021; 5150/2023; 20789/2022; 21347/2023; 8069/2021; 8067/2021; 5204/2022; 21379/2021; 17279/2021; 20899/2021; 27633/2023; 18392/2022; 8130/2021; 8127/2021; 8125/2021; 18433/2021; 9522/2021; 4495/2020; 8061/2021; 8063/2021; 8058/2021; 8049/2021; 8121/2021; 6345/2022; 6187/2023; 8070/2021; 3387/2021; 5085/2020; 5024/2020 wherein petitioners assailing the show cause notices are relegated to the stage of post show cause notice reserving liberty to file reply / additional reply permitting them to take up contentions as raised in the present writ petitions and otherwise.

(ii) In W.P.Nos.6979/2024; 27620/2023; 17279/2021; 9114/2024; 18392/2021; 9522/2021; 10103/2023; 6187/2023, the adjudicating orders (Order-in-Original) are set aside and matters are remitted to the stage of post show cause notice. Liberty is reserved to file additional reply apart from the reply, if any already submitted to the Show Cause notice, permitting the petitioners to take up contentions as raised in the present writ petitions

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NC: 2025:KHC:40509 WP No. 25655 of 2025

HC-KAR

and otherwise. All consequential proceedings pursuant to the impugned orders are set aside.

(iii) Both the sets of proceedings now being relegated to post show cause notice stage, may be withdrawn by the competent authority and assigned to common set of officers to ensure uniformity in approach. This would ensure that all assesses are treated alike and may not be subjected to different points of views of different officers.

(iv) In W.P.No. 7219/2023, the Order-in-original at Annexure-S dated 29.10.2021 as also the order-inappeal at Annexure-T dated 06.01.2023 are set aside and the matter is remitted to the stage of post show cause notice as in order (i) above.

31. In terms of the above, the writ petitions are disposed off and all contentions of the petitioners as well as the revenue are kept open.

Copy of the order to be communicated to the Principal Chief Commissioner of Central Excise and Service to take appropriate steps to implement the above direction."

In view of the aforesaid facts and circumstances, the present petition deserves to be allowed and disposed of in terms of

the aforesaid order of the Co-ordinate Bench of this Court in the case of M/s. N. Suresh Kumar's case (supra).

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NC: 2025:KHC:40509 WP No. 25655 of 2025

HC-KAR

In the result, I pass the following:

ORDER

(i) The petition is hereby allowed and disposed of in terms of the decision of the Co-ordinate Bench of this Court in the case of M/s. N. Suresh Kumar and others Vs. State of Karnataka and others - W.P.No.9522/2021 and Connected Matters dated 20.02.2025.

(ii) The petitioner is relegated back to the stage of post show cause notice issued by the concerned respondent, who shall proceed further, in accordance with law.

Sd/(S.R.KRISHNA KUMAR) JUDGE

SV

List No.: 2 Sl No.: 65