M/S N N Constructions vs. Union Of INDIA
Original PDF →Facts
The petitioner, M/s N.N. Constructions, filed a writ petition before the Karnataka High Court challenging an order dated 08.04.2024 / 10.04.2024 passed by the Principal Commissioner of Central Tax GST – West Commissionerate, Bangalore. The petitioner sought to quash this order. The respondents were the Union of India and various authorities under the Central Tax GST department. The judgment does not specify the tax period or the amount in dispute. The procedural history is limited to the filing of the writ petition and the challenge to the impugned order.
Held
The Court held that the issue in controversy was directly and squarely covered by the judgment of a co-ordinate bench in M/s. Karnataka Chinmaya Seva Trust Vs. Joint Commissioner of Central Tax in WP No.11154/2023 & connected matters dated 03.07.2024. In that judgment, for challenges to Orders-in-Original, the Court had ordered that such Orders-in-Original stand set aside and the matters are relegated to designated officers to be reconsidered from the stage of show-cause notice. The ratio decidendi is that when a co-ordinate bench has already decided a similar issue, the current bench should follow that precedent. Accordingly, the impugned order was quashed, and the matter was disposed of in terms of the aforesaid judgment.
Key Issues
1. Whether the impugned order passed by the Principal Commissioner of Central Tax GST is liable to be quashed? (Question of law) The petitioner argued for the quashing of the order. The respondents, Union of India and the Principal Commissioner of Central Tax GST, presented their contentions. However, the judgment does not detail the specific arguments made by either side beyond stating that "several contentions have been urged by both sides". The judgment relies entirely on a previous decision of a co-ordinate bench.
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:
“Issue a writ of certiorari quashing the order No.02/2024-25 (PR.COMMR) dated 08.04.2024 / 10.04.2024 vide Annexure – P passed by Office of the Principal Commissioner of Central Tax GST – West Commissionerate, Bangalore and pass such further or other orders as the Hon’ble Court may deem fit and proper in the interest of justice.”
Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. NC: 2024:KHC:37227
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.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. NC: 2024:KHC:37227 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 order at Annexure – P dated 08.04.2024 / 10.04.2024 are hereby quashed.
Ordered accordingly. (S.R.KRISHNA KUMAR) JUDGE BMV List No.: 1 Sl No.: 56
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.