BharatTaxGST

Shivaiah Deepika vs. The Assistant Commisisoner Of Central Tax

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WP/8391/2025HC KarnatakaGSTCNR KAHC01016756202521 March 2025Bench: S.R.KRISHNA KUMAR4 pages
For Petitioner: SRI. PRADYUMNA HEJIB, ADVOCATEFor Respondent: SRI. AKASH B. SHETTY, ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:12202 WP No. 8391 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 8391 OF 2025 (T-RES) BETWEEN: SHIVAIAH DEEPIKA WIFE OF SHRI M.S. UMESH AGED 53 YEARS HAVING OFFICE AT WARD NO. 19 KHATHA NO. 456/436/135/35 B.B. ROAD, DEVANAHALLI TOMON BENGALURU RURAL – 562 110 …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1. THE ASSISTANT COMMISISONER OF CENTRAL TAX, DIVISION-8 BENGALURU NORTH COMMISSIONERATE H.M.T BHAVAN, GANGA NAGAR BELLARY ROAD BENGALURU – 560 032 2. THE SUPERINTENDENT OF CENTRAL TAX, END-8 RANGE BENGALURU NORTH COMMISSIONERATE H.M.T BHAVAN, GANGA NAGAR BELLARY ROAD BENGALURU – 560 032 …RESPONDENTS (BY SRI. AKASH B. SHETTY, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH IMPUGNED ORDER IN ORIGINAL BEARING NO. 58/24-25 CENTRAL TAX DATED 16.01.25 (ANNX-A) PASSED BY THE R1, GRANT AN INTERIM ORDER TO STAY IMPUGNED ORDER IN ORIGINAL Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:12202 WP No. 8391 of 2025 BEARING NO. 58/24-25 CENTRAL TAX DATED 16.01.25 (ANNX-A) PASSED BY THE R1. 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, petitioner seeks for the following reliefs: (a) Issue a writ in the nature of certiorari or any other writ to quash Impugned Order-in-Original bearing No. 58/2024-25- Central Tax dated 16.01.2025 [Annexure-A] passed by the First Respondent.

(b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice.

2.

A perusal of the material on record will indicate that on 27.06.2024, respondent issued Show Cause Notice under Section 74(1) of the CGST Act, 2017 to the petitioner, who filed his replies to the same on 07.01.2025. 3. It is contended that when the Show Cause Notice was issued, the issue in controversy involved in the present petition relatable to the Show Cause Notice issued to the petitioner was pending before the Hon’ble Supreme Court in Mineral Area Development Authority Vs. Steel Authority – (2024) 21 Centax NC: 2025:KHC:12202 378 (S.C.) at Annexure-H and Mineral Area Development Authority Vs. Steel Authority of India – (2024) 21 Centax 313 (S.C.) at Annexure-J, which were ultimately disposed of vide orders dated 25.07.2024 and 14.08.2024 respectively, despite which the respondent did not consider the same while passing the impugned order dated 16.01.2025, which is assailed in the present petition

4.

A perusal of the impugned order dated 16.01.2025 at Annexure-A, will indicate that though Show Cause Notice was issued when the matters were pending before the Hon’ble Supreme Court, the judgments at Annexures-H and J dated 25.07.2024 and 14.08.2024 respectively have not been considered by the respondent while passing the impugned order.

5.

Under these circumstances, I deem it just and appropriate to set aside the impugned order-in-original dated 16.01.2025 and remit the matter back to respondent No.1 for reconsideration afresh after providing sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law.

6.

In the result, I pass the following: NC: 2025:KHC:12202 ORDER

i) The petition is hereby allowed. ii) The impugned order-in-original dated 16.01.2025 at Annexure-A passed by respondent No.1, is hereby set aside. iii) The matter is remitted back for reconsideration afresh by respondent No.1 after providing sufficient and reasonable opportunity to the petitioner and in accordance with law. iv) All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the same. (S.R.KRISHNA KUMAR) JUDGE

MDS List No.: 1 Sl No.: 36

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.