Sri Sameer Ahmed Hirekerur vs. The Pricniapal Commissioner Of Central Tax
Original PDF →Facts
The petitioner, Sri. Sameer Ahmed Hirekerur, proprietor of M/s. Cliff Infrastructure, filed a writ petition challenging a Show Cause Notice (SCN) dated 26.04.2021 (Annexure-B) and an Order in Original dated 23.04.2024 (Annexure-D). The SCN was issued by the Principal Commissioner of Central Tax, GST West Commissionerate, Bengaluru, and the Order in Original was also passed by the same authority. The petitioner sought to quash both the SCN and the Order in Original. The respondent is the Principal Commissioner of Central Tax.
Held
The Court held that the issue in controversy was directly covered by the judgment of a Co-ordinate Bench of the same High 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. Following that precedent, the Court ordered that the Order in Original dated 23.04.2024 (Annexure-D) be set aside. The matter was remitted back for reconsideration to the stage of the Show Cause Notice dated 26.04.2021 (Annexure-B). The petitioner was granted liberty to file pleadings within a reasonable time to be fixed by the concerned officer. The ratio decidendi is that challenges to Orders-in-Original should be set aside and matters relegated to the stage of the show-cause notice for reconsideration by designated officers, as per the Karnataka Chinmaya Seva Trust judgment.
Key Issues
1. Whether the Show Cause Notice dated 26.04.2021 (Annexure-B) issued by the respondent is liable to be quashed? The petitioner argued for quashing the SCN. The respondent's arguments are not recorded. 2. Whether the Order in Original dated 23.04.2024 (Annexure-D) passed by the respondent is liable to be quashed? The petitioner argued for quashing the Order in Original. The respondent's arguments are not recorded. 3. What relief, if any, is the petitioner entitled to in light of the aforementioned challenges? The petitioner sought a writ of certiorari or other appropriate writ, order, or direction to quash the impugned SCN and Order in Original.
Sections Cited
None explicitly discussed or named in the judgment text provided.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORAL ORDER In this petition, the petitioner seeks the following reliefs:
“(a) Issue a writ of certiorari, or such other writ, Order or direction as this Hon'ble Court may deem fit and quash the Show Cause Notice in SCN No.80/2021-22 TPD dated 26.04.2021 in Annexure-"B" issued by Respondent No.1;
(b) Issue a writ of Certiorari, or such other Writ, order or direction as this Hon'ble Court may deem fit to quash the Order in Original passed by Principal Commissioner of Central Tax, in DIN:20240457YU000000C04A dated 23.04.2024 passed by Respondent No.1 which is enclosed as Annexure-"D";
(c ) Pass such other order, make such other direction or writ as this Hon'ble High Court may deem fit and appropriate in the facts and circumstances of the case, and in the interests of justice.”
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 NC: 2025:KHC:16437 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 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 NC: 2025:KHC:16437 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 – D dated 23.04.2024 is hereby set aside and the matter is remitted back for reconsideration to the stage of show cause notice at Annexure-B dated 26.04.2021. Ordered accordingly. (S.R.KRISHNA KUMAR) JUDGE NS CT:TSM List No.: 1 Sl No.: 23
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.