Karnataka High Court
Shrusti Travels vs The Joint Commissioner Of Central Tax on 9 September, 2024
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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NC: 2024:KHC:36651
WP No. 23320 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 9TH DAY OF SEPTEMBER, 2024
BEFORE
THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 23320 OF 2024 (T-RES)
BETWEEN:
SHRUSTI TRAVELS
A PROPRIETORSHIP CONCERN
OF SHRI RAJU RAMAIHA,
SON OF SHRI RAMAIAH K,
AGED ABOUT 48 YEARS,
HAVING OFFICE AT NO. 272, 12TH CROSS, 8TH MAIN,
WILSON GARDEN, BENGALURU-560 027.
...PETITIONER
(BY SRI. PRADYUMNA HEJIB, ADVOCATE)
AND:
1. THE JOINT COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH COMMISSIONERATE
C R BUILDING, QUEEN'S ROAD,
BENGALURU-560 001.
2. THE DEPUTY/ASSISTANT COMMISSIONER OF CENTRAL
Digitally signed
TAX, ARREARS RECOVERY CELL,
by BENGALURU SOUTH COMMISSIONERATE,
LEELAVATHI S C R BUILDING, QUEEN'S ROAD,
R
BENGALURU-560 001.
Location: HIGH
COURT OF ...RESPONDENTS
KARNATAKA (BY SRI.AKASH B SHETTY, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE
IMPUGNED ORDER IN ORIGINAL (OIO) BEARING NO. 38/24-25 (DIN
20240657 000000333F3A) DTD 12.06.24 (ANNEXURE-A) PASSED BY
R1.
THIS WRIT PETITION, COMING ON FOR PRELIMINARY
HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
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NC: 2024:KHC:36651
WP No. 23320 of 2024
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 the impugned Order-in-Original (OIO) bearing No.
38/2024-25 (DIN 20240657 000000333F3A) dated
12.06.24 (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;
"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
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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."
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.
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5. Accordingly, the impugned order-in-original at
Annexure-A dated 12.06.2024 passed by respondent No.1 is
hereby quashed.
Ordered accordingly.
Sd/-
(S.R.KRISHNA KUMAR)
JUDGE
BMC
