Writ Petition No. 16734 of 2025 · The High Court
Case Details
- 1 - NC: 2025:KHC:21933 WP No. 16734 of 2025 HC-KAR IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF JUNE, 2025 BEFORE THE HON'BLE MR JUSTICE SACHIN SHANKAR MAGADUM WRIT PETITION NO.16734 OF 2025 (T-RES) BETWEEN: KULLUR KHALEELUR RAHAMAN S/O K ABDUL RAHMAN AGED ABOUT 52 YEARS ADDRESS : NO 112/12TH WARD, BHAGYAJYOTHI NAGAR, MOLAKALMURU, CHITRADURGA, KARNATAKA: 577535. (BY SRI. JAGAN MOHAN M.T., ADVOCATE) …PETITIONER Digitally signed by NAGARAJA B M Location: HIGH COURT OF KARNATAKA AND: 1. OFFICE OF THE COMMISSIONER OF CENTRAL TAX, CENTRAL EXCISE AND SERVICE TAX, GOODS AND SERVICE TAX COMISSIONERATE BANGALORE NORTH WEST 2ND FLOOR, SOUTH WING, BMTC BUS STAND COMPLEX, SHIVAJINAGAR, BENGALORE-560051. 2. OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX, - 2 - NC: 2025:KHC:21933 WP No. 16734 of 2025 HC-KAR NORTH-WEST DIVISION - 06 BENGALURU NORTH-WEST COMMISSIONERATE B.N. TOWERS, P.B. ROAD, 1ST AND 2ND FLOOR, CHITRADURGA - 577501. 3. THE EXECUTIVE ENGINEER PWD DIVISION, EXECUTIVE PWD OFFICE, NEAR DC OFFICE, CHITRADURGA, CHITRADURGA - 577501. 4. OFFICE OF THE EXECUTIVE ENGINEER, PROJECT DIVISION FORT, BELLARY, BELLARY, KARNATAKA - 583101. …RESPONDENTS
Legal Reasoning
(BY SRI. ARAVIND CHAUHAN, ADVOCATE FOR R1 & R2; SRI. K. HEMAKUMAR, AGA FOR R3 & R4) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED ORDER PASSED BY THE R-1 IN ORDER SL.NO. 09/ADC/BNW/2023-2024/BNW DTD. 26.05.2023 VIDE ANNX-D AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE SACHIN SHANKAR MAGADUM - 3 - NC: 2025:KHC:21933 WP No. 16734 of 2025 HC-KAR ORAL ORDER In this captioned petition, the petitioner is seeking following reliefs: (i) ISSUE a writ of Certiorari or any Order or Any direction by quashing the impugned order passed by the SL respondent no.1 in
Decision
order NO.09/ADC/BNW/2023-2024/BNW dated 26/05/2023 Vide ANNEXURE:D. (ii) Grant such other relief as this Hon'ble High Court deems fit to grant under the facts and circumstances of the case in the interest of justice. 2. Learned counsel for the petitioner, in support of the reliefs sought in the present writ petition, has placed reliance on the decision rendered by the Coordinate Bench of this Court in W.P.No.13250/2025 in the case of M/s. Karnataka Chinmaya Seva Trust v. Joint Commissioner of Central Tax. It is submitted that the legal issue and the factual background involved in the present case are substantially similar to those adjudicated in the aforesaid - 4 - NC: 2025:KHC:21933 WP No. 16734 of 2025 HC-KAR writ petition. A certified copy of the said judgment has been placed on record for perusal of this Court. 3. This Court has carefully perused the said decision. It is noteworthy that the factual matrix involved therein, including the nature of the challenge and the grounds urged, is not seriously disputed by the learned counsel appearing for the respondents. Upon examining the judgment rendered by the Coordinate Bench, this Court is of the considered opinion that the present writ petition is liable to be disposed of in terms of the observations and directions issued in Paragraphs 2 and 3 of the aforesaid judgment. For the sake of completeness and ready reference, the relevant paragraphs are extracted herein below: "2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. Though several contentions have been urged by both sides in support of their respective claims, the issue in controversy between the parties is - 5 - NC: 2025:KHC:21933 WP No. 16734 of 2025 HC-KAR 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; "13. 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. - 6 - NC: 2025:KHC:21933 WP No. 16734 of 2025 HC-KAR 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." 4. In light of the observations made by the Coordinate Bench in W.P.No.13250/2025 and taking into account the consequential direction for remand issued therein, this Court is of the considered opinion that the petitioner has made out a case for interference in the present writ petition. The legal and factual circumstances in the present case being materially similar, the reasoning adopted by the Coordinate Bench squarely applies to the - 7 - NC: 2025:KHC:21933 WP No. 16734 of 2025 HC-KAR case at hand. For the foregoing reasons, this Court proceeds to pass the following: ORDER (i) The impugned order dated 26.05.2023 passed by respondent No.1 bearing reference as per Annexure-D is hereby quashed and set aside. (ii) In view of the above, the matter stands remitted to respondent No.1, namely the Additional Commissioner of Central Tax, Central Excise and Service Tax, for reconsideration. The proceedings shall stand restored to the stage immediately following the issuance of the show-cause notice, and the said authority shall proceed in accordance with law, after affording due and reasonable opportunity of hearing to the petitioner. (iii) It is further clarified that liberty is reserved to the petitioner to submit a detailed and comprehensive explanation to the show-cause - 8 - NC: 2025:KHC:21933 WP No. 16734 of 2025 HC-KAR notice, along with any documents or material the petitioner seeks to rely upon in support of his contentions. Respondent No.1 shall thereafter consider the explanation and pass appropriate orders in accordance with law, uninfluenced by the earlier decision now set aside. Sd/- (SACHIN SHANKAR MAGADUM) JUDGE SMJ List No.: 3 Sl No.: 3