Sri. Marudhamuthu Subramanian Dhayanithi vs. The Assistant Commissioner Of Central Tax
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, the petitioner seeks the following reliefs:
"Wherefore it is prayed that this Hon'ble Court be pleased to:
i) Issue a writ of Certiorari quashing the show cause notice SCN No. 276/2021-AC, DIN -20210457YT000000C858 dated 26/04/2021 Issued by the Respondent No.1 herein marked and referred as Annexure-A.
ii) Issue a writ of Certiorari quashing the proceedings subsequent to the show cause notice SCN No. 276/2021-AC, DIN -20210457YT000000C858 dated 26/04/2021 issued by the Respondent No.1 herein marked and referred as Annexure-A.
iii) Issue a writ of Certiorari quashing the Order-in-Original passed vide Order No. 437/2022-23/DC B-East dated 14.03.2023. iv) Issue a writ in the nature of certiorari and quash the notice issued to The Branch Manager, M/s. HDFC Bank, Old Madras Road No. 7/3, Opp RMZ Infinity, Next to Gopal Mall, Old Madras Road, Bengaluru 560016, under section 79(1)(c) of the CGST Act 2017 by the Respondent No.1 vide DIN 2025035700000000E4AB dated 25.03.2025 enclosed and marked as Annexure - B. NC: 2025:KHC:17635 v) And pass such other orders as this Hon'ble 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.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 NC: 2025:KHC:17635 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 petition is allowed. The impugned notice issued by 1st respondent Annexure -B dated 25.3.2025 is hereby quashed. The Order-in-original dated 14.03.2023 passed by 1st respondent is also hereby quashed and the matter is remitted NC: 2025:KHC:17635 back for reconsideration to the stage of show cause notice dated 26.04.2021. Ordered accordingly. (S.R.KRISHNA KUMAR) JUDGE
tsn* List No.: 1 Sl No.: 14
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.