M/S. R K Security And Allied Services vs. The Assistant Commissioner Of Central Tax
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, the petitioner seeks the following reliefs: “A. issue an appropriate writ, order or a direction in the nature of a writ of Certiorari quashing the,
i. Order-in-Original No. 32/2023-24/ST/ED3 dated 30.11.2023 passed by the Respondent vide ANNEXURE 'B';
B. Issue a writ of Mandamus, or any other appropriate writ, order, or direction, as this Hon'ble Court may deem fit and proper, directing the Respondent:
i. to re-adjudicate the Show cause notice bearing SCN.No.272, dt.06.04.2021 ANNEXURE 'A' again.
ii. not to be influenced or prejudiced by the findings, observations or reasonings recorded in the previous adjudication proceedings;
iii. not to rely upon or refer to any part of the said proceedings in the course of the fresh adjudication; and iv. to conduct the adjudication afresh, independently and on merits, with an open mind and to conclude the same expeditiously within a time-bound HC-KAR NC: 2025:KHC:54062 framework as may be prescribed by this Hon'ble Court.
v. to lift the lien on the bank account imposed vide communication in GST DRC-13 dated 15.10.2024, in ANNEXURE 'C'.
C. pass such other order as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case and in the interest of justice including the costs of this Writ Petition.”
Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
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; "
Accordingly, the following: ORDER In light of observations made above, the writ petitions relating to challenge to show-cause notice, such HC-KAR NC: 2025:KHC:54062 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 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."
Under these circumstances, the present petition is also disposed of in terms of the aforesaid judgment of the Co-ordinate Bench of this Court. HC-KAR NC: 2025:KHC:54062
Accordingly, the impugned Order-in-original at Annexure- B dated 30.11.2023 is hereby quashed.
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.
Ordered accordingly. (S.R.KRISHNA KUMAR) JUDGE
MDS List No.: 2 Sl No.: 17
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.