M/S. Paix Surveillance Private Limited Vs Joint Commissioner of Central Tax (in-Situ)

¶1

1 -

¶2

NC: 2025:KHC:46041 WP No. 33793 of 2025

¶3

HC-KAR

¶4

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11^TH DAY OF NOVEMBER, 2025

¶5

BEFORE

¶6

THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 33793 OF 2025 (T-RES)

¶7

BETWEEN:

¶8

M/S. PAIX SURVEILLANCE PRIVATE LIMITED NO.71/1, 1^ST CROSS, 2^ND MAIN, MICHAELPALYA, BANGALORE-560 075 (PRIVATE LIMITED COMPANY REPRESENTED BY ITS DIRECTOR BHARAT JIWANI)

¶9

…PETITIONER

¶10

(BY SRI. CHETHAN A C.,ADVOCATE) AND:

¶11

JOINT COMMISSIONER OF CENTRAL TAX (IN-SITU) DIVISION-5, GST EAST COMMISSIONERATE, BANGALORE-EAST, 5^TH FLOOR

¶12

TTMC/BMTC BUS STAND OLD AIRPORT ROAD,

¶13

DOMMALURU, BANGALORE-560 071.

¶14

PRINCIPAL COMMISSIONER OF CENTRAL-TAX, BANGALORE EAST COMMISSIONERATE, 5^TH FLOOR TTMC/BMTC BUS STAND

¶15

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

¶16

OLD AIRPORT ROAD, DOMMALURU BANGALORE-560 071.

¶17

(BY SRI. JEEVAN.J.NEERALGI, ADVOCATE)

¶18

…RESPONDENTS

¶19

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO QUASH THE IMPUGNED ORDERIN-ORIGINAL DD. 27.03.2023 BEARING ORDER-IN-ORIGINAL NO.462/202223/DC (DIN 2023035Y0000111A04) PASSED BY THE R-1 HEREIN PASSED BY THE R-1 (ANNX-A) & ETC.,

¶20

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

¶21

2 -

¶22

NC: 2025:KHC:46041 WP No. 33793 of 2025

¶23

HC-KAR

¶24

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

¶25

ORAL ORDER

¶26

In this petition, petitioner seeks for the following reliefs:-

¶27

“ (i) Issue a writ of certiorari or any other writ or direction or order to quash the impugned Order-in-Original dated: 27.03.2023 bearing Order-in-Original No.462/202223/DC [DIN:2023035Y0000111AO4] passed by the Respondent No.1 herein passed by the Respondent No.1 (Annexure-A) in the interest of justice and equity.

¶28

(ii) Pass such other order as this Hon’ble Court deems fit under the circumstances of the case in the interest of justice and equity.”

¶29

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

¶30

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

¶31

dated 03.07.2024, wherein it was held as under;

¶32

"13. Accordingly, the following:

¶33

3 - NC: 2025:KHC:46041 WP No. 33793 of 2025

¶34

HC-KAR

¶35

ORDER

¶36

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.

¶37

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.

¶38

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."

¶39