Sri Abhilash Gurupadappa Maralappanavar vs. The Assistant Commissioner - Karnataka High Court, 12 January 2026

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2026:KHC-D:241 WP No. 109256 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 12TH DAY OF JANUARY 2026 BEFORE THE HON'BLE MRS JUSTICE K.S.HEMALEKHA WRIT PETITION NO. 109256 OF 2025 (T-RES) BETWEEN: SRI. ABHILASH GURUPADAPPA MARALAPPANAVAR, PARTNER OF M/S G.S.MARALAPPANAVAR & CO., ANKITA RESIDENCY, P B ROAD, NEAR K.C.PARK, OPPOSITE I.B., BELGAUM ROAD, DHARWAD-580008, ST. NO.AANFG7053QSD001. …PETITIONER (BY SRI. S.G.SOLARGOPPA, ADVOCATE) AND: THE ASSISTANT COMMISSIONER, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX, CENTRAL GST, DHARWAD DIVISION, IIND FLOOR, C.R.BUILDING, NAVANAGAR, HUBBALLI-580025. …RESPONDENT (BY SRI. GIRISH HULMANI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ADJUDICATION ORDER BEARING SL.NO.BEL-EXCUS-000-DHAR-AC- SD-77-2022-23 DIN 20230257TC000000 E6D2/239 DATED 28-02- 2023 (ANNEXURE-A) PASSED BY THE RESPONDENT AND PASS, SUCH OTHER ORDER/S OR DIRECTION/S AS DEEMED FIT AND NECESSARY IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY AND ETC. THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: THE HON'BLE MRS JUSTICE K.S.HEMALEKHA MANJANNA E Digitally signed by MANJANNA E Location: HIGH COURT OF KARNATAKA DHARWAD BENCH Date: 2026.01.24 11:28:18 +0530 - 2 - HC-KAR NC: 2026:KHC-D:241 WP No. 109256 of 2025

ORAL ORDER

Learned counsel for the petitioner submits that the lis involved is squarely covered by the judgment of the Co- ordinate Bench of this Court.

The Co-ordinate Bench of this Court in the case of M/s. Karnataka Chinmaya Seva Trust, Chinmaya Tax and another1 (M/s. Karnataka Chinmaya Seva Trust) at paragraph No.13 has 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.

1 W.P.No.11154/2023 and connected matters D.D.03.07.2024 HC-KAR NC: 2026:KHC-D:241 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 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.” HC-KAR NC: 2026:KHC-D:241

It is not in dispute between the parties that the present writ petition fall within the category of matter covered by the aforesaid judgment.

In view of the issue being squarely covered by the decision of the Co-ordinate Bench, and in the absence of any distinguishing features brought to the notice of this Court, this Court is of the considered view that the writ petition is required to be disposed of in the similar terms.

Accordingly, the petition stands disposed off in terms of the order passed in M/s. Karnataka Chinmaya Seva Trust. JUSTICE K.S.HEMALEKHA

PJ/Ct:VH List No.: 1 Sl No.: 6