Sri Gajendra Tourist vs The Joint Commissioner Of Central Tax
2024 Latest Caselaw 24780 Kant

Karnataka High Court

Sri Gajendra Tourist vs The Joint Commissioner Of Central Tax on 1 October, 2024

Author: S.R.Krishna Kumar

Bench: S.R.Krishna Kumar

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                                                    NC: 2024:KHC:40844
                                                  WP No. 24212 of 2024



                 IN THE HIGH COURT OF KARNATAKA AT BENGALURU
                    DATED THIS THE 1ST DAY OF OCTOBER, 2024
                                    BEFORE
                   THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
                     WRIT PETITION NO. 24212 OF 2024 (T-RES)
            BETWEEN:

            SRI GAJENDRA TOURIST,
            A PROPRIETORSHIP CONCERN
            REPRESENTED BY ITS PROPRIETOR,
            SHIR CHANDRASHEKAR MURTHY SHIVAPRASAD
            S/O SHRI CHANDRASHEKAR MURTHY
            AGED ABOUT 62 YEARS,
            HAVING OFFICE AT NO. 8, AZEEMA ROAD,
            OPP KALASIPALYA BUS STAND,
            BENGALURU 560 002.
                                                          ...PETITIONER
            (BY SRI. PRADYUMNA HEJIB.,ADVOCATE)

            AND:

            1.   THE JOINT COMMISSIONER OF CENTRAL TAX
                 BENGALURU SOUTH GST COMMISSIONERATE,
                 P B NO 5400, CENTRAL REVENUE BUILDING,
                 QUEENS ROAD, BENGALURU 560 001.
Digitally   2.   THE COMMISSIONER OF CENTRAL TAX (APPEALS-1)
signed by
Vandana S        4TH FLOOR, TTMC BMTC COMPLEX,
Location:        DOMMALURU, BENGALURU 560 071.
HIGH
COURT OF    3.   THE ASSISTANT COMMISSIONER OF CENTRAL TAX
KARNATAKA        ARREARS RECOVERY CELL,
                 BENGALURU SOUTH GST COMMISSIONERATE
                 P B NO. 5400, CENTRAL REVENUE BUILDING,
                 QUEENS ROAD, BENGALURU 560 001.
                                                       ...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 (OIO) BEARING NO. BLR-
            SOUTH/JC/25/2022-23 (DIN 2022 0957 0000 0000 B6C07) DTD.
            29.09.2022 (ANNX-A) PASSED BY R-1.
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                                                   NC: 2024:KHC:40844
                                               WP No. 24212 of 2024



    THIS WRIT PETITION, COMING ON FOR ORDERS THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:

CORAM:      HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

                            ORAL ORDER

In this petition, the petitioner seeks the following reliefs:

"a) Issue a writ in the nature of certiorari or any other writ/to quash impugned Order-In-Original (OIO) bearing No. BLR-SOUTH/JC/25/2022-23 (DIN 2022 0957 0000 0000 B6C07) dated. 29.09.2022 (Annexure-A) passed by Respondent No.1.

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

2. Heard learned counsel for the petitioner and learned

counsel for the respondents 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 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;

NC: 2024:KHC:40844

"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.

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."

NC: 2024:KHC:40844

4. Under these circumstances, the present petition is also

disposed of in terms of the aforesaid judgment of the Co-ordinate

Bench of this Court.

5. Accordingly, the impugned order at Annexure-A dated

29.09.2022 passed by respondent No.1 is hereby quashed.

Ordered accordingly.

Sd/-

(S.R.KRISHNA KUMAR) JUDGE

MDS