Quest Offices Private Limited vs. The Commissioner Of Central Tax GST
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Cause title — parties, addresses and appearances
ORAL ORDER In this petition, the petitioner seeks the following reliefs: “(i) Issue a writ of certiorari, or any other writ as the Hon'ble High Court may deem fit and quash the following: Annexure-C - Impugned Order-In-Original passed by Respondent No.1 on 15.12.2023 for the period April 2015 to March 2017 in Order No.35/ST/Commr/2023 and DIN:202312 57000000666D8A. HC-KAR NC: 2025:KHC:52519 Annexure-E - Impugned Order passed by Respondent No.1 on 18.07.2024 for the period April 2015 to March 2017 in File No.GEXCOM/ADJN/ST/COM/407/2021/AD JN and DIN:20240757000000116691 ii. To issue any other orders(s), direction (s), writ (s) or any other relief (s) as this Hon'ble Court deems fit and proper in the facts and circumstances of the case and 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. 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 HC-KAR NC: 2025:KHC:52519 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:52519
Accordingly, the impugned Order-In-Original at Annexure-C dated 15.12.2023 and the impugned order at Annexure-E dated 18.07.2024 are hereby quashed.
Ordered accordingly. (S.R.KRISHNA KUMAR) JUDGE
NBM List No.: 2 Sl No.: 15
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.