IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 29231 OF 2025 (T-RES)

BETWEEN:

MR. VENKATARAMANA BRAHMAVAR, ABOUT 65 YEARS, S/O BRAMAHAVARA RAMACHANDRARAO, PAN NO AAIPV3537B PROPRIETOR M/S SRI KUMAR TRANSPORT, NO 6/1, 7^TH CROSS, H. SIDDAIAH ROAD, BENAGLURU - 560 027 …PETITIONER (BY SRI. ARYAMAN GHULATI, ADVOCATE)

AND:

COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH GST COMMISSIONERATE, C. R. BUILDING, QUEENS ROAD, D igitally BENGALURU - 560 001 signed by …RESPONDENT CHANDANA B M (BY SRI. ARAVIND V. CHAVAN, ADVOCATE)

Location: High Court of THIS WP IS FILED UNDER ARTICLE 226 OF THE Karnataka CONSTITUTION OF INDIA PRAYING TO QUASH ORDER-IN- ORIGINAL ISSUED BY THE FIRST RESPONDENT ISSUED VIDE ORDER NO.02803/COMMR/ST/2025-26 DATED 12.06.2025 BEARING DIN. 20250657000000323142 (L.E., ANNEXURE-A), AS ARBITRARY, NON-EST AND VIOLATIVE OF PRINCIPLES OF NATURAL JUSTICE 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, petitioner seeks for the following reliefs:

"(i) To issue a order(s), direction(s), Writ in the nature of Certiorari calling for the records and to quash Order- in-Original issued by the First Respondent issued vide Order No.02&03/COMMR/ST/2025-26 dated 12.06.2025 bearing DIN.20250657000000323142 (i.e., Annexure-A), as arbitrary, non-est and violative of principles of natural justice and this in the facts and circumstances render justice.

(ii) To issue a order(s), direction(s), Writ in the nature of Mandamus remanding the matter for fresh consideration by the First Respondent in relation to Show Cause Notice bearing SCN Sl.No.59/2020-21 CTA-1/JC dated 31.12.2020 (i.e., Annexure-E), and thus in the facts and circumstances render justice.

(iii) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in facts and circumstances of the case and in the interest or justice;

(iv) To award Costs of and incidental to this application be paid by the Respondents;

And for this act of kindness, the Petitioner shall, as in duty bound, ever pray.

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

3. 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 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 r