Karnataka High Court
M/S Potential Health Development vs The Assistant Commissioner Of Central ... on 10 September, 2024
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
-1-
NC: 2024:KHC:36812
WP No. 21281 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 10TH DAY OF SEPTEMBER, 2024
BEFORE
THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 21281 OF 2023 (T-RES)
BETWEEN:
M/S POTENTIAL HEALTH DEVELOPMENT
PRIVATE LIMITED
(A REGISTERED PRIVATE LIMITED COMPANY
ALSO REGISTERED UNDER THE ERSTWHILE
PROVISION OF FINANCE ACT, 1994)
NO. 71/2, 5TH FLOOR, SONA TOWERS
MILLERS ROAD, VASANTHNAGAR,
BANGALORE - 560 052
(REPRESENTED BY ITS DIRECTOR
SHRI. SHIVA SUBRAMANIAN
S/O. C.S. SUBRAMANIAM
AGED ABOUT 46 YEARS)
...PETITIONER
(BY SRI. CHIDANANDA URS B.G., ADVOCATE)
AND:
Digitally signed
by 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX
LEELAVATHI S NORTH DIVISION -3, NO.29/2
R CRESCENT ROAD, 5TH FLOOR,
Location: HIGH BAVASESHWARA BUILDING,
COURT OF
KARNATAKA (OPP TO MALLIGE MEDICAL CENTRE)
BANGALORE - 560 001
2. THE SUPERINTENDENT OF CENTRAL TAX
OFFICE OF THE ASSISTANT COMMISSIONER OF
CENTRAL TAX,
BENGALURU NORTH COMMISSIONERATE,
BELLARY ROAD,
BENGALRU - 560 032
...RESPONDENTS
(BY SRI. AKASH B SHETTY, ADVOCATE FOR R1 AND R2)
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NC: 2024:KHC:36812
WP No. 21281 of 2023
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE
IMPUGNED SHOW CAUSE NOTICE ISSUED IN SCN NO. 185/2020-21
DATED 30.12.2020 BY R-1 AT ANNEXURE-C AS VOID AB INITIO 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:
"To issue a writ, order or direction in the nature of a writ of
certiorari or any other appropriate writ and to:
(i) Quash the impugned show cause notice issued in
SCN No. 185/2020-21 dated 30.12.2020 by
Respondent No. 1 at Annexure "C" as void ab initio.
(ii) Also quash the impugned order of Respondent No. 1
in OIO No. 32/2022-23 Ajdn ND3 dated 27.06.2022 at
Annexure "F"
(iii) Pass any other order or give any other direction as
this Honorable Court deems fit and appropriate in the
circumstances of the case."
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
NC: 2024:KHC:36812
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
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
NC: 2024:KHC:36812
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 show-cause notice at
Annexure-C dated 30.12.2020 and the impugned order at
Annexure-F dated 27.06.2022 are hereby quashed.
Ordered accordingly.
Sd/-
(S.R.KRISHNA KUMAR)
JUDGE
MDS
