BharatTaxGST

Shri Nagareddy Umesh Reddy vs. The Commissioner (Appeal)

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WP/202522/2025HC KarnatakaGSTCNR KAHC03009124202516 September 2025Bench: JYOTI MULIMANI5 pages
For Petitioner: SRI. PRAKASH D., ADVOCATEFor Respondent: SRI. GIRISH S. HULMANI., ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC-K:5487 WP No. 202522 of 2025 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 16TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO.202522 OF 2025 (T-RES) BETWEEN: SHRI. NAGAREDDY UMESH REDDY CONTRACTOR, (REPRESENTED BY ITS PROPRIETOR, SHRI. UMESH N. REDDY S/O NAGA REDDY, AGED ABOUT 57 YEARS) H. NO.5/1/117/1, MUDNAL LAYOUT, YADGIR-585202. …PETITIONER (BY SRI. PRAKASH D., ADVOCATE) AND: 1. THE COMMISSIONER (APPEAL) OFFICE THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE (APPEALS), NO.71, CLUB ROAD, BELAGAVI- 590001. 2. THE ADDITIONAL COMMISSIONER OFFICE OF THE COMMISSIONER OF CGST AND CENTRAL EXCISE, NO.71, CLUB ROAD, BELAGAVI-590001. 3. THE JOINT COMMISSIONER OFFICE OF THE COMMISSIONER OF CGST AND CENTRAL EXCISE, NO.71 CLUB ROAD, BELAGAVI-590001. Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-K:5487 WP No. 202522 of 2025 4. THE SUPERINTENDENT OF OFFICE OF SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, YADGIR RANGE, H. NO.5-1-41/8, HASNAIN MANZIL, OPP. OMAR FAROOQ MASJID MILLAT NAGAR, YADGIR-585202. …RESPONDENTS (BY SRI. GIRISH S. HULMANI., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER:

ORAL ORDER

Sri.Prakash.D., counsel for the petitioner has appeared in person.

Sri.Girish S.Hulmani., counsel for the respondents has appeared through video conferencing.

2.

The captioned Writ Petition is filed seeking following reliefs: a) Quash show Cause Notice in SCN Sl.No.520/2021 ST dated:23.04.2021 vide Annexure-A issued by respondent No.3. HC-KAR NC: 2025:KHC-K:5487 b) Quash Order in Sl.No.BEL-EXCUS-000- GLB-DIV-ADC-KRR-52/2021-22 ST DT dated:26.03.2022 passed by respondent No.2 vide Annexure-B. c) Remit back the appeal filed vide Annexure-D to the file of respondent No.1 for fresh consideration on merits in light of decisions passed in identical matters. d) Quash impugned Order-In-Appeal bearing No.BEL.EXCUS-000-APP-AS-411-2024-25 dated:12.03.2025 passed by respondent No.1 vide Annexure-E. e) Quash garnishee order issued by respondent No.4 in OC No.22/2023 dated:13.02.2023 vide Annexure-F.

3.

Counsel for the respective parties urged several contentions. Heard the arguments and perused the Writ papers with care.

4.

Counsel for the respective parties jointly submit that the issue involved in the present Writ Petition is squarely covered by the decision of the Principal Bench at Bengaluru in W.P.No.11154/2023 (T-IT) along with connected matters disposed of on the 03rd day of July, 2024. Counsel therefore, HC-KAR NC: 2025:KHC-K:5487 submits that the captioned Writ Petition may be disposed of in terms of the order dated 03.07.2024 passed in W.P.No.11154/2023 (T-IT) along with connected matters. The oral submission made by counsel for the respective parties is placed on record. The captioned Writ Petition is disposed of in terms of the order dated 03.07.2024 passed in W.P.No.11154/2023 (T-IT) along with connected matters.

5.

The Writ of Certiorari is ordered. The show cause notice dated:23.04.2021 issued by the third respondent in SCN Sl.No.520/2021 ST vide Annexure-A, the Order-in-Original dated:26.03.2022 passed by respondent No.2 in Sl.No.BEL- EXCUS-000-GLB-DIV-ADC-KRR-52/2021-22 ST DT vide Annexure-B, the Order-In-Appeal dated:12.03.2025 passed by respondent No.1 bearing No.BEL.EXCUS-000-APP-AS-411- 2024-25 vide Annexure-E and the garnishee order dated:13.02.2023 issued by respondent No.4 in OC No.22/2023 vide Annexure-F are quashed. HC-KAR NC: 2025:KHC-K:5487

6.

Resultantly, the Writ Petition is disposed of. The matter is relegated to the officers to be designated in terms of the observation made in paragraph No.8 of the order dated 03.07.2024 in the case of M/S KARNATAKA CHINMAYA AND ANOTHER in W.P.No.11154/2023 and other connected matters, the petitioner is permitted to file his reply to the show cause notice, which shall be considered by the said officers in accordance with the law within a period of 60 days from the receipt of certified copy of this order. (JYOTI MULIMANI) JUDGE

MRP,VNR List No.: 1 Sl No.: 63

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.