Shri Hardik Gowda vs. Joint Commissioner Of Central Tax
Original PDF →Facts
The petitioner, Shri Hardik Gowda, filed a writ petition before the High Court of Karnataka challenging an Order-in-Original dated December 30, 2021, passed by the Joint Commissioner of Central Tax (First Respondent). The petitioner also sought to direct the Commissioner of Central Tax (Appeals-I) (Second Respondent) to withdraw a letter dated April 3, 2025, and dispose of the petitioner's appeal on merits. The Order-in-Original was passed by the First Respondent, and the appeal was pending before the Second Respondent. The petitioner sought to quash the Order-in-Original and alternatively sought directions for the appeal to be heard and decided.
Held
The High Court held that the issue in controversy was directly and squarely covered by the judgment of a co-ordinate bench in M/s. Karnataka Chinmaya Seva Trust Vs. Joint Commissioner of Central Tax. In that precedent, the court had set aside Orders-in-Original and relegated matters to the designated officers to be reconsidered from the stage of show-cause notice. The court also directed that where matters were pending in appeal, petitioners could file a memo for withdrawal of the appeal, and the Orders-in-Original would receive the same treatment, i.e., be set aside. Consequently, the impugned Order-in-Original and the impugned letter were quashed, and the matter was remitted back to the respondent to the stage of post show cause notice for further proceedings in accordance with law.
Key Issues
1. Whether the Order-in-Original dated December 30, 2021, passed by the Joint Commissioner of Central Tax is liable to be quashed? 2. Whether the Second Respondent (Commissioner of Central Tax (Appeals-I)) should be directed to withdraw its letter dated April 3, 2025, and dispose of the petitioner's appeal on merits? Petitioner's Contentions: The petitioner sought to quash the Order-in-Original and alternatively sought a direction to the appellate authority to decide the appeal on merits. The petitioner relied on the judgment of a co-ordinate bench of the High Court in M/s. Karnataka Chinmaya Seva Trust Vs. Joint Commissioner of Central Tax, which dealt with similar challenges to show-cause notices and Orders-in-Original. Revenue's Contentions: The judgment does not record any specific contentions made by the respondents. However, the court's decision was based on the precedent set by the co-ordinate bench.
Sections Cited
Not specified in the judgment
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks for the following reliefs: "i) Issue a writ of certiorari or any other appropriate writ / order / direction quashing the Annexure A Order-in- Original No.134/2021-22/Div-3/JC/B-East dated 30.12.2021 passed by the First Respondent; ii) Alternatively, a writ or mandamus or any other writ or direction / order may be issued to the Second Respondent to withdraw the Annexure B letter dated 03.04.2025 take up the appeal filed by the Petitioner and dispose of the same on merits; iii) Grant ad-interim relief as prayed for herein below; iv) Grand such other order or direction as deemed fit in the facts and circumstances of the case 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:40163
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:40163 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 30.12.2021 and the impugned letter at Annexure - B dated 03.04.2025 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
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.