Sri Kudur Venkata Subbaiah Krishnaiah Setty vs. The Assistant Commissioner Of Central Tax
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks for the following reliefs:- “a. Issue a writ of certiorari quashing the Order-in-Original No.27/2022-23 1 bearing DIN: 20220457YV0100010681 dated 30-04-2022 passed by the 1st Respondent enclosed as Annexure "A" on account of being violative of the principles of natural justice and on being devoid of the sanction of law in view of the Show Cause Notice dated 23-04-2021 and as well as all prior communications not being served on the Petitioner in view of the lockdown imposed in the wake of the COVID-19 pandemic. b. Quash by a writ of certiorari the Order-in-Appeal bearing DIN: 20231157000000777D34 dated 02.11.2023 passed by the 3rd Respondent on account of being violated of the principles of natural justice, in view of the appeal not being adjudicated on merits. HC-KAR NC: 2025:KHC:47367 c. Issue a writ of mandamus directing the 1st Respondent to dispose of the application for rectification dated 26.05.2022 preferred by the Petitioner under Sec. 74(3) of the Act enclosed as Annexure "B", by taking into cognizance all submissions made and by passing of a speaking order thereon. d. In the alternative and without prejudice, issue a writ of mandamus directing the 3rd Respondent directing him to admit and register the appeal filed by the Petitioner under Sec.85(1) of the Act under the cover of his letter dated 13-01-2023 enclosed as Annexure "D", and adjudicate the same on merits.”
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: HC-KAR NC: 2025:KHC:47367 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:47367
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-A dated 30.04.2022 and the impugned Order-in-Appeal at Annexure-B dated 26.05.2022 are 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
BMC List No.: 2 Sl No.: 7
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.