M/S Mantra Softech (INDIA) PVT. LTD. vs. Union Of INDIA
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks the following reliefs:
“ (A) Issue a writ of certiorari or any other appropriate writ or quash the adjudication order Bearing No. 71/ST/2023-24 dated 13.02.2024 issued by the 2nd Respondent at Annexure-D, as violative of Articles 14, 19 and 300A being unreasonable, arbitrary, oppressive, excessive and premeditated.
(B) Issue a writ of certiorari or any other appropriate writ or quash the demand vide Notice dated 24.09.2024 issued by the 2nd Respondent at Annexure-E, as violative of Articles 14, 19 and 300A being unreasonable, arbitrary, oppressive, excessive and premeditated.
(C) Issue of writ of declaration declaring that, the petitioner is not liable to pay the interest U/s 75 of the Finance Act, for the period 2016-17 in so far as the petitioner is concerned.
(D) Issue a Writ of declaration declaring that, the petitioner is not liable to pay the penalty U/s 78(1), 77(1) (c) & 77(2) (a) of Finance Act.
(E) Issue any other Writ or directions deemed fit, in the facts and circumstances of the case, including the cost of the Writ Petition, in the interests of justice and equity. HC-KAR NC: 2025:KHC:53111 (F) Direct the Respondent not to initiate any coercive recovery measures pursuant to the said order;
(G) Pass an order staying the recovery of alleged tax, interest and penalty during the pendency of this petition.
(H) Pass any other order(s) or direction(s) as may be deemed just and proper in the interest of justice.”
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 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 HC-KAR NC: 2025:KHC:53111 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.
Accordingly, the impugned Order-in-original at Annexure-E dated 13.02.2024 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 SV; List No.: 2 Sl No.: 33
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.