Mr Aftab Ahmed 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, the petitioner humbly prays that this Hon'ble Court may be pleased to allow the writ petition and:- (i) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the Order-in-Original dated 29-11-2022 passed in Order Sl. No. 34/2022-23 in File No. GEXCOM/ADJN/ST/3881/2022-CGST-WEST- DIV-1-COMMRTE-BENGALURU(W), bearing DIN No.20221157YU0000303326 for the tax periods in the financial years 2015-16, 2016-17 and 2017-18 for 3 months under sections 73(1), 75, 77 and 78 of the Finance Act, 1994 levying tax, interest and penalty, passed by the Assistant Commissioner of Central Tax, the respondent herein in the case of the petitioner ANNEXURE - Α; (ii) and grant such other relief or reliefs as this Hon'ble Court may deem fit in the circumstances of the case, in the interest of justice."
Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. NC: 2025:KHC:17176
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: 2025:KHC:17176 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-in-original at Annexure – A dated 29.11.2022 is hereby set aside and the matter is remitted back for reconsideration afresh to the stage of show cause notice and in accordance with law.
Ordered accordingly. (S.R.KRISHNA KUMAR) JUDGE AP List No.: 2 Sl No.: 3
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.