Sri. Uday N Udupi S/O Sri Narashimarao Chandappa Udupi vs. The Joint Commissioner
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The petitioner, Sri. Uday.N.Udupi, filed a Writ Petition before the Karnataka High Court, Dharwad Bench, seeking a Writ of Certiorari. The petition challenged a show cause notice dated April 23, 2021, issued by the Joint Commissioner, Central Tax and Central Excise, Belgaum (first respondent), and an Order-in-Original dated December 15, 2023, issued on January 15, 2024, by the Additional Commissioner, Central Tax and Central Excise, Belagavi (second respondent). The petitioner sought to quash these notices and orders.
Held
The Court held 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, which was disposed of on July 3, 2024. Consequently, the Court allowed the Writ Petition. A Writ of Certiorari was issued, quashing the show cause notice dated April 23, 2021, issued by the first respondent, and the Order-in-Original dated December 15, 2023, issued by the second respondent. The operative direction was to quash the impugned notice and order. The ratio decidendi is that if a matter is squarely covered by a previous High Court judgment, the subsequent petition should be disposed of in terms of that judgment.
Key Issues
1. Whether the show cause notice dated 23.04.2021 and the Order-in-Original dated 15.12.2023, issued by the respondents, are liable to be quashed? The petitioner argued that the issue involved in the present Writ Petition is squarely covered by a previous decision of the Principal Bench at Bengaluru in W.P.No.11154/2023 (T-IT) along with connected matters, disposed of on July 3, 2024. The petitioner relied on this precedent for relief. The respondents' arguments are not recorded in the judgment.
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Cause title — parties, addresses and appearances
ORAL ORDER Sri.S.Annamalai., counsel for the petitioner has appeared through video conferencing. Sri.Girish S.Hulamani., counsel for the respondents has appeared in person.
The captioned Writ Petition is filed seeking a Writ of Certiorari to quash the show cause notice dated 23.04.2021 in C.No.V/SER/15/522/2021 S, SCN.SL.No.418/2021 ST (JC), DIN: 20210457TC000000D230 issued by the first respondent vide Annexure-A and the Order-in-Original dated 15.12.2023 issued on 15.01.2024 vide C.No.V/SER/15/522/2021 ST/154/2024 in OIO Sl.No.BEL-EXCUS-000-DIV-ADC-AKS- 143/2023-24-ST passed by the second respondent vide Annexure-B.
Heard the arguments and perused the Writ papers with utmost care.
The issue involved in the present Writ Petition is squarely covered by the decision of the Principal Bench at NC: 2024:KHC-D:13440 WP No. 104002 of 2024
Bengaluru in W.P.No.11154/2023 (T-IT) along with connected matters disposed of on the 03rd day of July 2024. The captioned Writ Petition is also 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 Writ of Certiorari is ordered. The show cause notice dated 23.04.2021 in C.No.V/SER/15/522/2021 S, SCN.SL.No.418/2021 ST (JC), DIN: 20210457TC000000D230 issued by the first respondent vide Annexure-A and the Order- in-Original dated 15.12.2023 issued on 15.01.2024 vide C.No.V/SER/15/522/2021 ST/154/2024 in OIO Sl.No.BEL- EXCUS-000-DIV-ADC-AKS-143/2023-24-ST passed by the second respondent vide Annexure-B are quashed.
Resultantly, the Writ Petition is disposed of. (JYOTI MULIMANI) JUDGE TKN LIST NO.: 1 SL NO.: 48
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.