Mr. Syed Anwar Basha Vs the Deputy Commissioner… — Writ and Judicial Review | Karnataka HC (2025)

Mr. Syed Anwar Basha Vs the Deputy Commissioner… — Writ and Judicial Review | Karnataka HC (2025)

1 - NC: 2025:KHC:16473 WP No. 3784 of 2024

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 21^ST DAY OF APRIL, 2025

BEFORE

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

WRIT PETITION NO. 3784 OF 2024 (T-RES)

BETWEEN:

MR. SYED ANWAR BASHA AGED ABOUT 52 YEARS, S/O MR. SILAR SAHEB S., RESIDING AT NO.175, ANWAR FARAH, 2^ND CROSS, 1^ST PHASE, MCECHS LAYOUT, DR. S. R. K. NAGAR, BENGALURU-560 077.

…PETITIONER

(BY SRI. SYED KHAMRUDDIN, ADVOCATE)

AND:

THE DEPUTY COMMISSIONER OF CENTRAL TAX SOUTH DIVISION-6, BENGALURU SOUTH COMMISSIONERATE, Digitally signed by AASEEFA 2^ND FLOOR, BMTC BUILDING, PARVEEN KANAKPURA ROAD, Location: HIGH BANASHANKARI, COURT OF BENGALURU-560 070. KARNATAKA

COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU-560 001.

…RESPONDENTS

(BY SRI. AKASH B. SHETTY, ADVOCATE FOR R1 AND R2)

THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED

2 - NC: 2025:KHC:16473 WP No. 3784 of 2024

ORDER -IN-ORIGINAL BEARING NO. IV/16/11/2021-SD6, DIN 202203570000008186E5 DATED 04.03.2022 (ISSUED ON 07.03.2022) PASSED BY THE R-1 (ANNEXURE-A) OIO NO. 121/2022 SD-6 AND ETC.

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

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

ORAL ORDER

In this petition, the petitioner seeks the following reliefs:

“(i) Quash the impugned Order-in-Original bearing No.IV/16/11/2021-SD6, DIN:202203570000008186E5 dated 04.03.2022 (Issued on 07.03.2022) passed by the 1^st Respondent (AnnexureA) OIO No.121/2022 SD-6;

(ii) Quash the impugned Letter of Demand bearing No.2023115700000000C48A dated 09.11.2023 issued by the 2^nd Respondent (Annexure-A1) File No.GEXCOM/TAR/D/ST/2131/2023-TAR;

(iii) Pass such other or further order as this Hon'ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity."

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

3 -

NC: 2025:KHC:16473 WP No. 3784 of 2024

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 dated 03.07.2024, wherein it was held as under;

"13. Accordingly, the following:

ORDER

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.

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.

The petitioners who are now relegated before the authorities concerned are at liberty to file their pleadings

4 - NC: 2025:KHC:16473 WP No. 3784 of 2024

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."

Under these circumstances, the present petition is also

disposed of in terms of the aforesaid judgment of the Co-ordinate Bench of this Court.

Accordingly, the impugned Order-in-original at Annexure – A dated 04.03.2022 (Passed on 07.03.2022) is hereby quashed.

Ordered accordingly.

Sd/(S.R.KRISHNA KUMAR) JUDGE

NS CT:TSM List No.: 1 Sl No.: 30