Shri Muniswamy Gowda Muralidhar vs. Additional Commissioner Of Central Tax
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks the following relief:
“(a) Issue a Writ of Certiorarified Mandamus to call for the records relating to the impugned proceedings including the issuance of show cause notice in F.No.GEXCOM/ADJN/ST/ADC/266/2021(SCN No.23/2021- 22] dated 21.04.2021 not served on the petitioner by the respondent and to quash the same as illegal, without the authority of law and ab initio void;
(b) Issue a writ of certiorari, or such other writ, order or direction as this Hon’ble Court may deem fit to quash the order passed by Respondent No.1 in OIO No.BLR-South /ADC/30/2022-23 dated: 05.09.2022 which is herewith enclosed as Annexure-“B”.
(c) Pass such other order, direction or writ as the Hon’ble High Court may deem fit and appropriate in the facts and circumstances of the case, in the interest of justice and equity.”
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 HC-KAR NC: 2025:KHC:51955 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 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." HC-KAR NC: 2025:KHC:51955
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-B dated 05.09.2022 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.: 4 Sl No.: 8
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.