M/S Siddharth Infotech PVT LTD vs. The Additional 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: “i. Issue a writ of certiorari or such other Writ, Order or direction as this Hon’ble Court may deem fit, holding that the Order-in-Original No.84/ST/2022-23 dated 22.09.2022 – DIN No.20220957YW0000116785 in Annexure-A passed by the Respondent is illegal, violation of natural justice, arbitrary and quash the same in the interest of justice. ii. Issue a writ of mandamus or such other writ, order or direction as this Hon’ble Court may deem fit, direct the Respondent to serve a copy of the Show Cause Notice in F.No.GEXCOM/ADJN/ST/ADC/568 /2021-ADJN-COMMR-CGST-BENGALURU (N) dated 26.04.2021 in the interest of justice. iii. Pass such further or other Orders as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case and thus render justice.”
Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. NC: 2025:KHC:16970
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:16970 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 22.09.2022 is hereby set aside and the matter is remitted back for reconsideration to the stage of show cause notice dated 26.04.2021. Ordered accordingly. (S.R.KRISHNA KUMAR) JUDGE
MDS List No.: 2 Sl No.: 123
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.