M/S Asha Vasani vs. Joint Commissioner Of Central Tax.
Held
The High Court held that the present writ petition was directly and squarely covered by the judgment of a Co-ordinate Bench in M/s. Karnataka Chinmaya Seva Trust Vs. Joint Commissioner of Central Tax. In that precedent, the Court had ordered that Orders-in-Original challenging which writ petitions were filed, would stand set aside and the matters would be relegated to the designated officers for reconsideration from the stage of the show-cause notice. The petitioners were granted liberty to file their pleadings within a reasonable time fixed by the concerned officers. Accordingly, the impugned Order-in-Original dated 29.03.2022, Annexure-A, was quashed. The ratio decidendi is that orders-in-original, when challenged in writ petitions, should be set aside and matters remanded to the stage of show-cause notice for reconsideration by designated authorities, following the principles laid down in the Karnataka Chinmaya Seva Trust case.
Facts
The petitioner, M/s Asha Vasani, filed a writ petition before the High Court of Karnataka challenging an Order-in-Original bearing No. 85/JC/B-EAST/2022, dated 29/03/2022, passed by the Joint Commissioner of Central Tax, Bengaluru East. This order pertained to the tax periods of April 2015 to March 2017, specifically for the financial years 2015-16 and 2016-17. The petitioner sought to quash this order. The respondents were the Joint Commissioner and the Principal Commissioner of Central Tax, GST East Commissionerate, Bengaluru.
Key Issues
1. Whether the Order-in-Original dated 29.03.2022, passed by the Joint Commissioner of Central Tax, Bengaluru East, for the periods April 2015 to March 2017, is liable to be quashed? The petitioner argued for the quashing of the impugned order. The respondents, represented by their counsel, also presented their contentions. However, the judgment notes that the issue in controversy was directly and squarely covered by a previous judgment of a Co-ordinate Bench of the same High 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. The specific arguments made by each side beyond this reliance on precedent are not detailed in the provided text.
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:53838 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 37259 OF 2025 (T-RES) BETWEEN: M/S ASHA VASANI PROP: ASHA VASANI NO.3332, JANAPRIYA SAI DHARSHAN APARTMENT, 3RD BLOCK, 3RD FLOOR, SEEGE HALLI, HOSKOTE, WHITE FILED ROAD, BANGALORE-560067. …PETITIONER (BY SRI. E.I.SANMATHI, ADVOCATE) AND:
JOINT COMMISSIONER OF CENTRAL TAX., GST COMMISSIONERATE, BENGALURU EAST, 4TH FLOOR, BMTC BUS STAND COMPLEX, BANASHANKARI, BANGALORE-560070. 2. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST EAST COMMISSIONERATE, BMTC BUILDING, FIRST FLOOR, BANASHANKARI, KANAKAPURA ROAD, BENGALURU-560070 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA HC-KAR NC: 2025:KHC:53838 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH ORDER IN ORIGINAL BEARING NO.85/JC/B-EAST/2022 DIN NO.20220357YT00002732BF DATED 29/3/2022 PASSED BY JOINT COMMISSIONER OF CENTRA
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