M/S. Leela Interior vs. Deputy 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:- “I. Issue a writ of Certiorari to quash and set aside the impugned Show Cause Notice, dated 20.10.2021, bearing file No.GEXCOM/SCN/ST/9526/ 2021 -CGST- RANGE- B 4-DIV- 4-COMMRTE-BENGALURU(S), DIN No.20211057YV0400111F46, SCN No.1611/2021, issued by the Respondent No.1 to the Petitioner (ANNEXURE – C). II. To direct the department to produce a copy of the alleged Order-In-Original dated 30.05.2023 bearing No.84/2023, if available. HC-KAR NC: 2025:KHC:42607 III. Issue a Writ of Certiorari, to quash and set aside the alleged Order-In-Original dated 30.05.2023 bearing No.84/2023 passed by the department, if so produced. IV. Issue a Writ of Certiorari to quash and set aside the impugned letter dated 24.07.2025, bearing File No.GEXCOM/TAR/D/GST/3471/2025-CGST-RANGE- E 4-DIV- 4, DIN No.20250757000000167558 issued by the Respondent No.2 to the Petitioner (ANNEXURE-F); V. Issue the writ of Certiorari, to quash and set aside the impugned FORM GST DRC-13 dated 10.10.2025 bearing file No.GEXCOM/TAR/D/ST/3426/2025-CGST-DIV- 4- COMMRTE issued by the Respondent No.3 to the Petitioner’s Bank (ANNEXURE-G-); VI. Alternatively, remand the matter to the stage of hearing on the impugned Show Cause Notice dated 20.10.2021, bearing file No.GEXCOM/SCN/ST/9526/ 2021-CGST- RANGE-B 4-DIV- 4-COMMRTE-BENGALURU(S), DIN No.20211057YV0400111F46, SCN No.1611/2021, issued by the Respondent No.1 9ANNEXURE-C), keeping all contentions open and the remand proceedings to be conducted in accordance with law in a time-bound manner in such period as this Hon’ble Court may deem fit; and VII. Grant any other orders that this Hon’ble Court deems fit 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. HC-KAR NC: 2025:KHC:42607
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 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 HC-KAR NC: 2025:KHC:42607 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, he impugned Order-in-original at dated 30.05.2023 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
BMC 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.