Smt. Sanenahalli Manjegowda Bhoomika vs. The Assistant Commissioner Of Central Tax
Held
The High Court quashed the impugned Order in Original and the subsequent letter. The matter was remitted back to the respondent for reconsideration from the post show cause notice stage.
Facts
The petitioners challenged an Order in Original and a subsequent letter issued by the Assistant Commissioner of Central Tax. They sought to quash these orders and sought an opportunity for a personal hearing.
Key Issues
Whether the Order in Original and subsequent letter were issued without proper procedure, including an opportunity for personal hearing. Whether the matter should be reconsidered from an earlier stage.
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54236 WP No. 38343 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 38343 OF 2025 (T-RES) BETWEEN:
SMT. SANENAHALLI MANJEGOWDA BHOOMIKA, W/O DINESH H N, AGED ABOUT 28 YEARS, OFFICE AT NO.3, 1ST FLOOR, OPP GANESHA ANDHRAHALLI CIRCLE, ANDHRAHALLI, VISWANEEDAM POST, BENGALURU, KARNATAKA 560 091. 2. SREE BHAIRAVA TRAVELS, REGISTERED UNDER GST ACT, REP. BY ITS PROPRIETOR, SMT. SANENAHALLI MANJEGOWDA BHOOMIKA, W/O DINESH H N, AGED ABOUT 28 YEARS,
OFFICE AT NO.3, 1ST FLOOR, OPP. GANESHA ANDHRAHALLI CIRCLE, ANDHRAHALLI, VISWANEEDAM POST, BENGALURU, KARNATAKA 560 091. …PETITIONERS
(BY SMT. VIMITHA.M AND SRI G L MOHAN MAIYA, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NORTH WEST DIVISION-4, 2ND FLOOR, BMTC BUST STAND BUILDING, BANASHANKARI, BENGALURU 560 070. 2. THE BRANCH MANAGER, KARNATAKA BANK LIMITED, 1ST FLOOR, PRABATH COMPLEX, OPP KSTRC BUS STAND, BM ROAD, COURT OF KARNAT
The judgment continues below.
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