Konnapalli Narayanaswamy vs The Assistant Commissioner Of Central ...
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Karnataka High Court

Konnapalli Narayanaswamy vs The Assistant Commissioner Of Central ... on 1 October, 2024

Author: S.R.Krishna Kumar

Bench: S.R.Krishna Kumar

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                                                         NC: 2024:KHC:41089
                                                      WP No. 27127 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. 27127 OF 2024 (T-RES)
                 BETWEEN:

                       KONNAPALLI NARAYANASWAMY
                       MANJUNATHA REDDY,
                       S/O KONNAPALLI NARAYANASWAMY,
                       AGED 40 YEARS, NO. B77, 1ST MAIN ROAD,
                       DEVARJ URS TRUCK TERMINAL,
                       INDUSTRIAL SUBRUB,
                       OPP KANTEERAVA STUDIO,
                       YESHWANTHAPURA,
                       BENGALURU-560 022.
                                                                ...PETITIONER
                 (BY SRI. K.M. SHIVAYOGISWAMY, ADVOCATE)

                 AND:

Digitally signed by
LEELAVATHI S R 1.      THE ASSISTANT COMMISSIONER OF CENTRAL TAX,
Location: HIGH         BANGALORE NORTH WEST DIVISION-5,
COURT OF
KARNATAKA              67/2, SGR COMPLEX, RING ROAD,
                       TUMKUR-572 105.

                 2.    THE ASSISTANT COMMISSIONER OF CENTRAL TAX,
                       NWD-1, DIVISION, GST,
                       BANGALORE NORTH WEST COMMISSIONERATE,
                       SHIVAJINAGAR, 2ND FLOOR,
                       BMTC BUS STAND COMPLEX,
                       BANGALORE-560 051.
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                                                   NC: 2024:KHC:41089
                                                 WP No. 27127 of 2024




3.   THE SUPERINTENDENT OF CENTRAL TAX,
     RANGE-DNWD5,
     BANGALORE NORTH COMMISSIONERATE,
     67/2, THIRD FLOOR, SGR COMPLEX,
     SADASHIVANAGAR, RING ROAD,
     TUMKUR-572 102.
                                                       ...RESPONDENTS
(BY SRI. ARAVIND V CHAVAN, ADVOCATE)

      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 R1 BEARING OI
NO. 597/2023 FILE NO. GEXCOM/AF/VRFN/TPD/1777/2021-D5
ORDER SL.NO. 38/2023-24/DIN NO. 20231057YX000000C214
DATED 17.10.23 VIDE ANNEXURE-C AND ETC.

      THIS 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 of Certiorari or directions in the nature of Certiorari, to aside the impugned ex-parte order passed by the 1st respondent bearing OI No.597/23 file No.GEXCOM/AF/VRFN/TPD/1777/2021-D5 Order Sl.No.38/2023-24/DIN NO.20231057YX000000C214 dated 17.10.2023 vide Annexure-C.

NC: 2024:KHC:41089

(b) Issue such other writ or orders as deemed fit in the circumstances of the case in the interest of justice and equity."

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;

"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

NC: 2024:KHC:41089

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."

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 17.10.2023 passed by first respondent is hereby

quashed.

Ordered accordingly.

Sd/-

(S.R.KRISHNA KUMAR) JUDGE

YN