BharatTaxGST

M/S Keerthi Painters And Decorates vs. Union Of INDIA

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WP/29454/2024HC KarnatakaGSTCNR KAHC01060223202414 October 2025Bench: S.R.KRISHNA KUMAR4 pages
For Petitioner: SRI. SAMPATH BAPAT, ADVOCATEFor Respondent: SRI. MADANAN PILLAIAH, C.G.C. FOR R1; SRI. AKASH B. SHETTY, ADVOCATE FOR R2, R3 & R4

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:40848 WP No. 29454 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 29454 OF 2024 (T-RES) BETWEEN: M/S KEERTHI PAINTERS AND DECORATES NO.40/1, 5TH MAIN, 9TH CROSS, PADMANABHANAGARA BENGALURU - 560 070 REP. BY ITS PROPRIETOR MR. KESHAVULU NAIDU …PETITIONER (BY SRI. SAMPATH BAPAT, ADVOCATE) AND: 1. UNION OF INDIA REP. BY THE MINISTRY OF FINANCE GOVERNMENT OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI - 110 001 2. THE COMMISSIONER OF CENTRAL EXCISE (APPEALS-1), BENGALURU TTMC BMTC BUILDING, BANASHANKARI, BENGALURU - 560 070 3. THE COMMISSIONER OF CENTRAL TAX (APPEALS) 'GST BHAVAN', 2ND FLOOR, S1 & S2, VINAYAMARGA, SIDDARTHA NAGARA, MYSORE - 570 011 4. THE ASSISTANT COMMISSIONER, OFFICE OF THE ASSISTANT COMMISSIONER OF Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:40848 WP No. 29454 of 2024 CENTRAL TAX, WEST DIVISION-5 BENGALURU WEST COMMISSIONERATE, 1ST FLOOR, TTMC COMPLEX, BMTC BUS STAND, BANASHANKARI BENGALURU - 560 070 …RESPONDENTS (BY SRI. MADANAN PILLAIAH, C.G.C. FOR R1; SRI. AKASH B. SHETTY, ADVOCATE FOR R2, R3 & R4) THIS WP IS FILED UNDER ARTICLE 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO ORDER IN ORIGINAL NO. 162/2021-22 DATED 21.03.2022, PASSED BY THE 4TH RESPONDENT VIDE ANNEXURE-B AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks for the following reliefs: "(1) ORDER-IN-ORIGINAL No.162/2021-22 dated 21.03.2022, passed by the 4th Respondent vide Annexure B; and (2) Order bearing No. MYS-EXCUS-000-APP-IA-42/2024-25 dated 25.07.2024, Vide Annexure E, passed by the 3rd Respondent, and (3) Pass such further or other orders as this Hon'ble Court may deem fit and proper in the interest of justice."

2.

Heard learned counsel for the petitioner, learned CGC for respondent No.1 and learned counsel for respondent Nos.2 to 4 and perused the material on record. HC-KAR NC: 2025:KHC:40848

3.

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; "

13.

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:40848 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."

4.

Under these circumstances, the present petition is also disposed of in terms of the aforesaid judgment of the Co-ordinate Bench of this Court.

5.

Accordingly, the impugned Order-in-original at Annexure-B dated 21.03.2022 and the impugned Order-in-Appeal at Annexure-E dated 25.07.2024 are hereby quashed.

6.

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.: 38

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.