Shri. Shamanna Aswath vs. Assistant Commissioner Of
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, the petitioner seeks the following reliefs: “(i) Issue a writ of certiorari quashing the Order (Original) dated 27.07.2022 bearing Order No.MYS-EXCUS-000- DIVHSN-AC-PR-011-2022-2023 ST Adjn passed by respondent No.1 herein marked as Annexure-A. (ii) Issue a Writ of certiorari quashing the Order-in-Appeal dated 04.10.2023 bearing No.MYS-EXCUS-000-APP-YCS- 317-2023-24 passed by the Respondent No.2 herein marked as Annexure-B. (iii) Issue writ of Certiorari quashing the notice to a third person u/s 79(1)(c) of CGST Act, 2017 in Form GST DRC- 13 bearing DIN:20240557YY0000333ADB issued by the respondent No.1 to the Branch Manager, Karnataka Bank Limited, Hassan herein marked as Annexure-C. NC: 2024:KHC:38129 (iii) pass such other orders as this Hon’ble High Court deems fit and proper in the interest of justice and equity.”
Heard learned counsel for the petitioner and learned counsel for the respondents 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 judgment of the Co-ordinate Bench of this Court in the case of M/s. 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. NC: 2024:KHC:38129 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 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 show-cause notice at Annexure-C and the impugned orders at Annexure-A dated NC: 2024:KHC:38129
2022 and Annexure at B dated 04.10.2023 are hereby quashed.
Ordered accordingly. (S.R.KRISHNA KUMAR) JUDGE
YN List No.: 1 Sl No.: 42
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.