Sri. Eedala Subramaniam Naidu Hemanth Kumar vs. The Commissioner Of Central Tax
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Cause title — parties, addresses and appearances
ORDER COMMISSIONERATE FILE NO. GEXCOM/ADJN/ST/JC/435/2021-ADJN (SCN SL. NO. KRA.SA./36/2021-22 JC) DATED 19.08.2022 HEREWITH ENCLOSED AS ANNEXURE-A.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs:
“(i) Issue a writ of certiorari or such other writ, order or direction as this Hon'ble Court may deem fit and quash the impugned Order passed by Respondent, Order of Commissioner of Central Tax, Bengaluru south in Order Commissionerate File no.GEXCOM/ADJN/ST/JC/435/2021-ADJN (SCN SL.NO.KRA.SA:/36/2021-22 JC) dated 19.08.2022 hereby ENCLOSED as Annexure "A".
(ii) Pass such other order, direction or writ as this Hon'ble 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 respondent and perused the material on record.
Though several contentions have been urged by both sides in support of their respective claims, the issue in HC-KAR NC: 2025:KHC:49982 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 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 HC-KAR NC: 2025:KHC:49982 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 dated 19.08.2022 at Annexure-A is hereby quashed. The matter is remitted back to the respondent to the stage of post Show Cause Notice and to proceed further in accordance with law.
Ordered accordingly. (S.R.KRISHNA KUMAR) JUDGE VM List No.: 2 Sl No.: 22
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.