M/S Venkob Yadav vs. Principal Commissioner And Ors

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 Hon’ble court may deem fit and quash the impugned SCN Sl.No. 225/2021 ST (Comm) dated 21.04.2021 in Annexure-A. b. Quash the impugned order in OIO Sl.No. BEL-EXCUS-COM-MG-67-2023-24-ST dated NC: 2024:KHC-K:7232

2023 at Annexure-D passed by respondent No.1. c. Quash the corrigendum to the show cause notice issued by respondent No.1 in O.C.No.V/SER/15/284/2021 ST dated 02.02.2023 at Annexure-C. d. Quash the Recovery Notice O.C.No. 84/2024 dated 26.03.2024 at Annexure-E. e. Pass such other order, make such other direction or writ as this Hon’ble High Court may deem fit and appropriate in the facts and circumstances of the case and in the interest 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 NC: 2024:KHC-K:7232 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 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; NC: 2024:KHC-K:7232 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 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