M/S Sri Laxmi Venkateshwara Trading Co vs. The Commissioner Of Central Tax And Anr

The petitioner is before this Court seeking for the following reliefs: a. Issue a writ of certiorari or such other writ order or direction as this Honourable court may deem fit and quash the impugned SCN SL. 212/2021 ST (Comm) issued by respondent No.2 in Annexure-A. b. Quash the impugned order in OIO Sl.No. BEL- EXCUS- COM-MG-86-2023-24-ST dated 28.12.2023 / 08.01.2024 at Annexure-B passed by respondent No.1. c. Pass such other order make such other direction or writ as this Honourable high court NC: 2024:KHC-K:7239 may deem fit and appropriate in the facts and circumstances of the case, and in the interests of justice.

Both the counsels submit that the lis involved in the present matter has been decided by a Co-ordinate Bench of this Court by its order dated 03.07.2024 in the case of M/s Karnataka Chinmaya Seva Trust vs. Joint Commissioner of Central Tax and Another in W.P.No.11154/2023 and other connected matters, the same is extracted hereunder: “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.Nos.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 NC: 2024:KHC-K:7239 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.”

In that view of the matter, I pass the following; ORDER i. Writ Petition is partly-allowed. ii. The above matter is relegated to the officers to be designated in terms of the observation made in paragraph No.8 of the order dated 03.07.2024 in the case of NC: 2024:KHC-K:7239 M/s Karnataka Chinmaya Seva Trust vs. Joint Commissioner of Central Tax and Another in W.P.No.11154/2023 and other connected matters, the petitioner is permitted to file his reply to the show cause notice, which shall be considered by the said officers in accordance with law within a period of 60 days from the date of receipt of a copy of this order. (SURAJ GOVINDARAJ) JUDGE