Manoj Kumar Jain vs. Assistant Commissoner Of Central Tax
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks the following reliefs:
“(i) The petitioner most respectfully prays that this Hon’ble High Court may be pleased to issue writ of certiorari or a direction in the nature of Writ of Certiorari quashing the impugned order in-original No.39/2023-24, in C.No.iv/09/200/2020 Adjn dated 27.09.2023 passed by the 1st Respondent U/s. 73(1) of the Finance Act 1994 for the Assessment Period 2015-16 (Annexure-D) and reminder No.GEXCOM/TAR/D/ST/665/2025-CGST-Range-B-DIV-6- NORTH-COMMRTE-BENGALURU(N) dated 02.04.2025 (Annexure-D-1) issued by the 2nd Respondent. (ii) This Hon’ble High Court may be pleased to issue such other writ or writs or directions in the nature of a writ as this Hon’ble High Court may deem fit to grant in the facts and circumstances of the petitioner’s case.”
Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. NC: 2025:KHC:17582
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. The petitioners who are now relegated before the authorities concerned are at liberty to file their pleadings NC: 2025:KHC:17582 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-in-original at Annexure – D dated 27.09.2023 is hereby set aside and the matter is remitted back for reconsideration to the stage of reply to show cause notice.
Ordered accordingly. (S.R.KRISHNA KUMAR) JUDGE
SV List No.: 5 Sl No.: 2
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.