Ragupathi Shankar vs. The Assistant Commissioner Of Central Tax
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The petitioner, Ragupathi Shankar, filed a writ petition before the High Court of Karnataka seeking to quash an Order-in-Original bearing No. 06/2024-25-Service Tax, dated 21.05.2024, passed by the Assistant Commissioner of Central Tax (Respondent No. 1). The petition challenges the action taken by the revenue authorities. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history relevant here is the filing of the writ petition before the High Court to challenge the Order-in-Original.
Held
The High Court held that the issue in controversy was directly and squarely covered by the judgment of a co-ordinate bench 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 this precedent, the Court decided that Orders-in-Original, when challenged in writ petitions, should be set aside and the matters relegated to the designated officers to be reconsidered from the stage of the show-cause notice. The ratio decidendi is that challenges to Orders-in-Original, in light of the observations in the cited judgment, necessitate setting aside the order and remanding the matter for reconsideration from an earlier stage. The operative direction was to quash the impugned Order-in-Original and dispose of the writ petition in terms of the aforesaid judgment.
Key Issues
1. Whether the impugned Order-in-Original, dated 21.05.2024, passed by the Assistant Commissioner of Central Tax is liable to be quashed? The petitioner argued for the quashing of the Order-in-Original. The judgment does not explicitly detail the petitioner's specific arguments beyond seeking the quashing of the order. The respondents, represented by the Assistant Commissioner and Superintendent of Central Tax, were also heard. The judgment indicates that both sides presented contentions. However, the specific arguments raised by the respondents are not elaborated upon in the provided text. The court noted that the issue was directly covered by a prior judgment of a co-ordinate bench.
Sections Cited
Not specified
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 in the nature of certiorari or any other writ/ to quash the impugned Order-in-Original bearing No. 06/2024-25-Service Tax (DIN 2024 0557yu00001151EC) vide Annexure-A dated 21.05.2024 passed by Respondent No.1. b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice.”
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 NC: 2024:KHC:36650 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 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 judgments of the Co-ordinate Bench of this Court. NC: 2024:KHC:36650
Accordingly, the impugned order-in-original at Annexure-A dated 21.05.2024 is hereby quashed.
Ordered accordingly. (S.R.KRISHNA KUMAR) JUDGE
BMC List No.: 1 Sl No.: 31
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.