Mr Venkataramana Brahmavar vs. 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) To issue a order(s), direction(s), Writ in the nature of Certiorari calling for the records and to quash Order- in-Original issued by the First Respondent issued vide Order No.02&03/COMMR/ST/2025-26 dated 12.06.2025 bearing DIN.20250657000000323142 (i.e., Annexure-A), as arbitrary, non-est and violative of principles of natural justice and this in the facts and circumstances render justice. (ii) To issue a order(s), direction(s), Writ in the nature of Mandamus remanding the matter for fresh consideration by the First Respondent in relation to Show Cause Notice bearing SCN Sl.No.59/2020-21 CTA-1/JC dated 31.12.2020 (i.e., Annexure-E), and thus in the facts and circumstances render justice. (iii) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in facts and circumstances of the case and in the interest or justice; (iv) To award Costs of and incidental to this application be paid by the Respondents; And for this act of kindness, the Petitioner shall, as in duty bound, ever pray. HC-KAR NC: 2025:KHC:40165
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 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 HC-KAR NC: 2025:KHC:40165 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."
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 12.06.2025 passed by the 1st respondent 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 Srl.
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.