Shri Muniswamy Gowda Muralidhar Vs Additional Commissioner of Central Tax

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NC: 2025:KHC:51955 WP No. 35288 of 2025

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8^TH DAY OF DECEMBER, 2025

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BEFORE

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THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.35288 OF 2025 (T-RES)

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BETWEEN:

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SHRI MUNISWAMY GOWDA MURALIDHAR (S/O. MUNISWAMY GOWDA AGED ABOUT 62 YEARS) TEACHERS COLONY, ANEKAL ROAD CHANDAPUR BANGALORE – 560 081. (BY SRI. B.G. CHIDANANDA URS, ADVOCATE) AND:

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…PETITIONER

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ADDITIONAL COMMISSIONER OF CENTRAL TAX OFFICE OF THE COMMISSIONER OF

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CENTRAL TAX BENGALURU

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SOUTH GST COMMISSIONERATE, C.R.BUILDING, P.B.NO.5400 QUEENS ROAD, BENGALURU – 560 001.

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Digitally signed by MADHURI S

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Location: High Court of Karnataka

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COMMISSIONER OF CENTRAL TAX (APPEALS-I) TTMC/BMTC BUILDING, DOMLUR, BENGALURU – 560 071.

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…RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARIFIED MANDAMUS TO CALL FOR THE RECORDS RELATING TO THE IMPUGNED PROCEEDINGS INCLUDING THE ISSUANCE OF SHOW CAUSE NOTICE IN F.NO.GEXCOM/ADJN/ST/ADC/266/2021 (SCN.NO.23/2021-22) DATED 21.04.2021 NOT SERVED ON THE PEITTIONER BY THE RESPONDENT AND TO QUASH THE SAME AS ILLEGAL, WITHOUT THE AUTHORITY OF LAW AND AB INITIO VOID AND ETC.

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

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NC: 2025:KHC:51955 WP No. 35288 of 2025

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HC-KAR

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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, petitioner seeks the following relief:

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“(a) Issue a Writ of Certiorarified Mandamus to call for the records relating to the impugned proceedings including the issuance of show cause notice in F.No.GEXCOM/ADJN/ST/ADC/266/2021(SCN No.23/202122] dated 21.04.2021 not served on the petitioner by the respondent and to quash the same as illegal, without the authority of law and ab initio void;

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(b) Issue a writ of certiorari, or such other writ, order or direction as this Hon’ble Court may deem fit to quash the order passed by Respondent No.1 in OIO No.BLR-South /ADC/30/2022-23 dated: 05.09.2022 which is herewith enclosed as Annexure-“B”.

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(c) Pass such other order, direction or writ as the Hon’ble High Court may deem fit and appropriate in the facts and circumstances of the case, in the interest of justice and equity.”

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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

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3 - NC: 2025:KHC:51955 WP No. 35288 of 2025

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HC-KAR

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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

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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-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.

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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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