M/S Paliath Interiors Private Limited vs. Commissioner Of Central Tax(In Suit)
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Cause title — parties, addresses and appearances
ORAL ORDER
The petitioner is before this Court seeking the following prayers: “i) Issue a writ of certiorari or any other appropriate writ / order / direction quashing the Annexure-D Order-in-Original No.04/GST/2023-24 dated 21.07.2023 passed by Respondent No.1;
ii) Call for the records of Respondent No.2 relating to the Annexure C Office Order No. 103/2023 dated 06.07.2023 and / or any other directions issued to the Officers promoted to the rank of Commissioners to discharge the functions under Section 73/74 of the CGST Act, 2017
iii) Issue such other order or direction or grant such other relief as deemed fit in the facts and circumstances of the case in the interest of justice.” HC-KAR NC: 2025:KHC:36525
Heard Sri L.D.Karthikeyan, learned counsel for the petitioner and Sri Aravind V. Chavan, learned counsels for the respondents.
The grounds projected in the subject petition in support of the prayers quoted supra are identical to the ones considered by this Court in W.P.No.28182/2024 and connected matters, disposed on 28.08.2025. 4. In the light of the issue being similar and the reasons rendered therein becomes applicable to the case at hand, the petition deserves to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned show cause notice issued by the juri ictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in this petition would stand quashed. HC-KAR NC: 2025:KHC:36525 (ii) Liberty is reserved to the respondents - revenue to revive the petition in the event, the Apex Court would hold in favour of the Revenue in the matter pending before it.
(iii) With the aforesaid liberty and to the aforesaid extent, the petition is allowed.
(iv) Contentions of both the parties except the one noted hereinabove, shall remain open to be considered in the event revival of this petition would become necessary. (M.NAGAPRASANNA) JUDGE
NVJ List No.: 1 Sl No.: 356
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.