C H Anjana Murthy vs The Joint/ Additional Commissioner
2024 Latest Caselaw 22397 Kant

Karnataka High Court

C H Anjana Murthy vs The Joint/ Additional Commissioner on 3 September, 2024

Author: S.R.Krishna Kumar

Bench: S.R.Krishna Kumar

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                                                           NC: 2024:KHC:35759
                                                         WP No. 24855 of 2022



                        IN THE HIGH COURT OF KARNATAKA AT BENGALURU
                          DATED THIS THE 3RD DAY OF SEPTEMBER, 2024
                                           BEFORE
                          THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
                            WRIT PETITION NO. 24855 OF 2022 (T-RES)
                   BETWEEN:

                   C H ANJANA MURTHY
                   974, 1ST CROSS, MAHALAKSHMI LAYOUT,
                   CHIKKANAYAKANAHALLI,
                   TUMAKURU - 572 214.
                   (AGED ABOUT 41 YEARS)
                                                                 ...PETITIONER
                   (BY SMT. PRADYUMNA G H., ADVOCATE)
                   AND:

                   1.   THE JOINT/ADDITIONAL COMMISSIONER
                        OF CENTRAL TAX,
                        BANGALORE NORTH WEST COMMISSIONERATE
                        2ND FLOOR, SOUTH WING,
                        BMTC BUS STAND COMPLEX,
                        SHIVAJINAGAR, BENGALURU - 560 051.

                   2.   THE ASSISTANT/DEPUTY
                        COMMISSIONER OF CENTRAL TAX
Digitally signed        NORTH WEST DIVISION-5,
by                      BENGALURU NORTH WEST COMMISSIONERATE,
LEELAVATHI S
R                       BMTC BUS STAND COMPLEX,
Location: HIGH          SHIVAJINAGAR, BENGALURU - 560 051.
COURT OF
KARNATAKA                                                  ...RESPONDENTS
                   (BY SRI. AKASH B SHETTY, ADVOCATE)

                         THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
                   227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING
                   THE IMPUGNED ORDER BEARING ORDER-IN-ORIGINAL NO
                   GEXCOM/ADJN        ST/ADC/831/2021    ADJN/BNW     ORDER
                   SL.NO.43/ADC/BNW/2022/DIN-202203574X0000777F5B BNW DATED
                   31.03.2022 PASSED AND ISSUED BY THE R1AT ANNEXURE - D1.
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                                                  NC: 2024:KHC:35759
                                              WP No. 24855 of 2022



     THIS WRIT PETITION, COMING ON FOR PRELIMINARY
HEARING IN B GROUP, 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 mandamus or any other writ quashing and setting aside the impugned order bearing Order-in-Original No. GEXCOM/ADJNST/ADC/831/ 2021ADJN/BNW ORDER SL.NO.43/ADC/BNW/2022/DIN-

202203574X0000777F5B BNW dated 31.03.2022 passed and issued by the Respondent No.1(Annexure - D1).

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:35759

"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:35759

4. Under these circumstances, the present petition is also

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

Bench of this Court.

5. Accordingly, the impugned order-in-original at

Annexure-D dated 31.03.2022 is hereby quashed.

Ordered accordingly.

Sd/-

(S.R.KRISHNA KUMAR) JUDGE

BMC