M/S Sri Siva Sai Raghavendra vs. The Principal Commissioner Of Central GST - Karnataka High Court, 28 August 2024

Cause title — parties, addresses and appearances

- 1 - NC: 2024:KHC:34480 WP No. 22079 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF AUGUST, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 22079 OF 2024 (T-RES) BETWEEN: M/S SRI SIVA SAI RAGHAVENDRA CONSTRUCTIONS PVT LTD A PRIVATE LIMITED COMPANY REGISTERED UNDER THE COMPANIES ACT 1956 1-3-60 F NO 404 4TH FLOOR, SRI SAMPADA PLAZA, ST NO 6 HABSIGUDA HYDERABAD - 500007 REPRESENTED BY ITS DIRECTOR SRI P NIRANJAN REDDY, AGED ABOUT 46 YEARS, S/O SRI P SRIKANTHA REDDY …PETITIONER (BY SRI. THIRUMALESH M., ADVOCATE) AND: 1. 2. THE PRINCIPAL COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE NO 71, CLUB ROAD, BELAGAVI -590001 THE PRL. CHIEF COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, C.R.BUILDING, QUEENS ROAD BANGALORE - 560001. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) Digitally signed by ANAND N Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:34480 WP No. 22079 of 2024 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE BEARING C.NO. V/SER/15/21-2021 ST ADJN/779, DIN 20210457TC0000222C11 DTD 19.04.2021 ISSUED BY THE COMMISSIONER OF CGST AND CENTRAL EXCISE, BELAGAVI COMMISSIONERATE, BELAGAVI, THE RESPONDENT HEREIN, IN THE CASE OF THE PETITIONER - ANNEXURE-A; QUASH THE ORDER-IN-ORIGINAL DTD 25.07.2023 IN OIO SL.NO. BEL-EXCUS- COM-MG-25-2023-24-S.T PASSED IN C.NO. V/SER/15/21/2021 ST ADJN/5257/2023 DIN 20230857TC000000B3D FOR THE TAX PERIODS IN THE FINANCIAL YEARS 2015-16 AND 2016-17 UNDER SECTIONS 73(1), 75, 77 AND 78 OF THE FINANCE ACT, 1994 LEVYING TAX, INTEREST AND PENALTY, PASSED BY THE PRINCIPAL COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, BELAGAVI, THE RESPONDENT HEREIN IN THE CASE OF THE PETITIONER - ANNEXURE-C THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, the petitioner seeks the following reliefs; "(i) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the notice bearing C. No. V/SER/15/21/2021 ST Adjn/779, DIN: 20210457TC0000222C11 dated 19-04-2021 issued by the Commissioner of CGST & Central Excise, Belagavi Commissionerate, Belagavi, the respondent herein, in the case of the petitioner - ANNEXURE - A;

(ii) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the Order-in- NC: 2024:KHC:34480 Original dated 25-07-2023 in OIO SL.NO.BEL- EXCUS-COM-MG-25- 2023-24-S.T. passed in C. No. V/SER/15/21/2021 ST Adjn/5257/2023, DIN: 20230857TC000000B3D for the tax periods in the financial years 2015-16 and 2016-17 under sections 73(1), 75, 77 and 78 of the Finance Act, 1994 levying tax, interest and penalty, passed by the Principal Commissioner of Central GST and Central Excise, Belagavi, the respondent herein in the case of the petitioner - ANNEXURE - C;

(iii) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the Rectification order 01-03-2024 in C. No. V/SER/15/21/2021 ST Adjn/674/2024, DIN: 20240357TC0000430439 the Principal Commissioner of Central GST and Central Excise, Belagavi, the respondent herein, for the tax periods in the financial years 2015-16 and 2016-17 under the Finance Act, 1994, passed by the second respondent herein, in the case of the petitioner - ANNEXURE - E."

Heard learned counsel for the parties 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 NC: 2024:KHC:34480 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; "

13.

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 orders-in-original in question would also receive the same treatment, i.e. NC: 2024:KHC:34480 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-C dated 25.07.2023 [07.08.2023] and the Order at Annexure-E dated 01.03.2024 are hereby quashed.

Ordered accordingly. (S.R.KRISHNA KUMAR) JUDGE