Quashed

Sri Kudur Venkata Subbaiah Krishnaiah Setty v. the Assistant Commissioner of Central Tax

Karnataka HC12 Nov 2025WP/5010/2025

Case brief

AI extract

What is this about?

This writ petition challenged the quashing of order-in-original and order-in-appeal. The High Court applied a Co-ordinate Bench judgment to quash those orders and remitted the matter to the post-show cause notice stage.

What did the court decide?

The impugned Order-in-original and Order-in-appeal were quashed, and the matter was remitted to the respondent to be reconsidered from the stage of post-show cause notice.

Sri Kudur Venkata Subbaiah Krishnaiah Setty Vs the… — GST and Indirect Tax | Karnataka HC (2025)

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NC: 2025:KHC:47367 WP No. 5010 of 2025

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12^TH DAY OF NOVEMBER, 2025

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BEFORE

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

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WRIT PETITION NO. 5010 OF 2025 (T-RES)

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BETWEEN:

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SRI KUDUR VENKATA SUBBAIAH KRISHNAIAH SETTY AGED ABOUT 70 YEARS, NO.199, LAKSHMI COMMERCIAL COMPLEX, KUMBARPET, BENGALURU – 560 002.

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…PETITIONER

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(BY SRI. BALRAM R. RAO, ADVOCATE)

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AND:

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THE ASSISTANT COMMISSIONER OF CENTRAL TAX SOUTH DIVISION-1, BANGALORE SOUTH COMMISSIONERATE, 2^ND FLOOR, BMTC BUILDING, KANAKAPURA ROAD, BANASHANKARI, BANGALORE – 560 070.

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

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THE SUPERINTENDENT OF CENTRAL TAX, RANGE DSD1, SOUTH DIVISION - 1, BENGALURU SOUTH GST COMMISSIONERATE, 2^ND FLOOR, BMTC BUILDING, KANAKAPURA ROAD, BANASHANKARI, BANGALORE – 560 070

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THE COMMISSIONER OF CENTRAL TAX (APPEALS- I) TRAFFIC AND TRANSIT MANAGEMENT CENTRE, BMTC BUILDING, NO.9, 4^TH FLOOR, ABOVE BMTC BUS STAND, DOMLUR BENGALURU – 560 071

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…RESPONDENTS

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(BY SRI. JEEVAN J. NEERALGI, ADVOCATE)

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THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER-INORIGINAL NO.27/2022-23 SD1 BEARING DIN

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NC: 2025:KHC:47367 WP No. 5010 of 2025

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HC-KAR

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20220457YV0100010681 DATED 30-04-2022 PASSED BY THE 1ST RESPONDENT ENCLOSED AS ANNEXURE-A ON ACCOUNT OF BEING VIOLATIVE OF THE PRINCIPLES OF NATURAL JUSTICE AND ON BEING DEVOID OF THE SANCTION OF LAW IN VIEW OF THE SHOW CAUSE NOTICE DATED 23-04-2021 AND AS WELL AS ALL PRIOR COMMUNICATIONS NOT BEING SERVED ON THE PETITIONER IN VIEW OF THE LOCKDOWN IMPOSED IN THE WAKE OF THE COVID-19 PANDEMIC AND ETC.,

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

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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 for the following reliefs:-

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“a. Issue a writ of certiorari quashing the Order-in-Original No.27/2022-23 SD1 bearing DIN: 20220457YV0100010681 dated 30-04-2022 passed by the 1^st Respondent enclosed as Annexure "A" on account of being violative of the principles of natural justice and on being devoid of the sanction of law in view of the Show Cause Notice dated 23-04-2021 and as well as all prior communications not being served on the Petitioner in view of the lockdown imposed in the wake of the COVID-19 pandemic.

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b. Quash by a writ of certiorari the Order-in-Appeal bearing DIN: 20231157000000777D34 dated 02.11.2023 passed by the 3^rd Respondent on account of being violated of the principles of natural justice, in view of the appeal not being adjudicated on merits.

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NC: 2025:KHC:47367 WP No. 5010 of 2025

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HC-KAR

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c. Issue a writ of mandamus directing the 1^st Respondent to dispose of the application for rectification dated 26.05.2022 preferred by the Petitioner under Sec. 74(3) of the Act enclosed as Annexure "B", by taking into cognizance all submissions made and by passing of a speaking order thereon.

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d. In the alternative and without prejudice, issue a writ of mandamus directing the 3^rd Respondent directing him to admit and register the appeal filed by the Petitioner under Sec.85(1) of the Act under the cover of his letter dated 13-01-2023 enclosed as Annexure "D", and adjudicate the same on merits.”

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Heard learned counsel for the petitioner and learned

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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 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;

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"13. Accordingly, the following:

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4 - NC: 2025:KHC:47367 WP No. 5010 of 2025

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HC-KAR

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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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5 - NC: 2025:KHC:47367 WP No. 5010 of 2025

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HC-KAR

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Under these circumstances, the present petition is also

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

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Accordingly, the impugned Order-in-original at Annexure-A dated 30.04.2022 and the impugned Order-in-Appeal at Annexure-B dated 26.05.2022 are hereby quashed.

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The matter is remitted back to the concerned respondent to the stage of post show cause notice and to proceed further in accordance with law.

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Ordered accordingly.

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Sd/(S.R.KRISHNA KUMAR) JUDGE

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BMC

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List No.: 2 Sl No.: 7

Sri Kudur Venkata Subbaiah Krishnaiah Setty v. the Assistant Commissioner of Central Tax

Case brief

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Sri Kudur Venkata Subbaiah Krishnaiah Setty v. the Assistant Commissioner of Central Tax

Case brief

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