Karnataka High Court
M/S. Neozone Building Technologies Llp vs The Additional Commissioner Of Central ... on 1 October, 2024
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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NC: 2024:KHC:41101
WP No. 27149 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. 27149 OF 2024 (T-RES)
BETWEEN:
M/S. NEOZONE BUILDING TECHNOLOGIES LLP,
A LIMITED LIABILITY PARTNERSHIP CONCERN
REGISTERED UNDER KVAT ACT,
NO. 635, 3RD CROSS,
MAHALAKSHMI LAYOUT,
BENGALURU-560 086.
REGISTERED OFFICE AT
NO. 3489, II FLOOR, BSK 6TH STAGE,
BANGALORE-560 062.
(REPRESENTED BY ITS PARTNER
RAGHUNANDHAN S.R.,
AGED ABOUT 45 YEARS)
...PETITIONER
Digitally signed by
LEELAVATHI S R (BY SRI. K.M. SHIVAYOGISWAMY, ADVOCATE)
Location: HIGH
COURT OF AND:
KARNATAKA
THE ADDITIONAL COMMISSIONER OF CENTRAL TAX,
BANGALORE WEST COMMISSIONERATE,
BMTC BUILDING,
FIRST FLOOR, BANASHANKARI,
KANAKAPURA ROAD,
BENGALURU-560 070.
...RESPONDENT
(BY SRI. ARAVIND V CHAVAN, ADVOCATE)
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NC: 2024:KHC:41101
WP No. 27149 of 2024
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE
IMPUGNED EX-PARTE ORDER PASSED BY THE RESPONDENT
BEARING GEXCOM/ADJN/ST/JC/632/2021-TAR-O/O PR
COMMR-CGST-BENGALURU (W) VIDE OIO NO. 57/2024-25-
SERVICE TAX/DIN-20240857YU0000621061 DATED
02.08.2024 VIDE ANNEXURE-C AND ETC.
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, the petitioner seeks the following reliefs:
"(a) Issue a writ of Certiorari or directions in the nature of
Certiorari, to aside the impugned ex-parte order passed by
the respondent bearing GEXCOM/ADJN/ST/JC/632/2021-
TR-O/o Pr COMMR-CGST-Bengaluru (w) vide OIO
No.57/2024-25-SERVICE TX/ DIN-
20240857YU0000621061 dated 02.08.2024 vide
Annexure-C.
(b) Issue such other writ or orders as deemed fit in the
circumstances of the case in the interest of justice and
equity."
NC: 2024:KHC:41101
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 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
NC: 2024:KHC:41101
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."
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 ex-parte order at
Annexure-C dated 02.08.2024 passed by the respondent is hereby
quashed.
Ordered accordingly.
Sd/-
(S.R.KRISHNA KUMAR)
JUDGE
YN
