Karnataka High Court
Kullur Khaleelur Rahaman vs Office Of The Commissioner Of Central ... on 24 June, 2025
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WP No. 16734 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 24TH DAY OF JUNE, 2025
BEFORE
THE HON'BLE MR JUSTICE SACHIN SHANKAR MAGADUM
WRIT PETITION NO.16734 OF 2025 (T-RES)
BETWEEN:
KULLUR KHALEELUR RAHAMAN
S/O K ABDUL RAHMAN
AGED ABOUT 52 YEARS
ADDRESS : NO 112/12TH WARD,
BHAGYAJYOTHI NAGAR, MOLAKALMURU,
CHITRADURGA,
KARNATAKA: 577535.
...PETITIONER
(BY SRI. JAGAN MOHAN M.T., ADVOCATE)
Digitally signed by
AND:
NAGARAJA B M
Location: HIGH
COURT OF 1. OFFICE OF THE COMMISSIONER OF CENTRAL TAX,
KARNATAKA CENTRAL EXCISE AND SERVICE TAX,
GOODS AND SERVICE TAX COMISSIONERATE
BANGALORE NORTH WEST
2ND FLOOR, SOUTH WING,
BMTC BUS STAND COMPLEX,
SHIVAJINAGAR,
BENGALORE-560051.
2. OFFICE OF THE SUPERINTENDENT
OF CENTRAL TAX,
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WP No. 16734 of 2025
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NORTH-WEST DIVISION - 06
BENGALURU NORTH-WEST COMMISSIONERATE
B.N. TOWERS, P.B. ROAD,
1ST AND 2ND FLOOR,
CHITRADURGA - 577501.
3. THE EXECUTIVE ENGINEER
PWD DIVISION, EXECUTIVE PWD OFFICE,
NEAR DC OFFICE,
CHITRADURGA, CHITRADURGA - 577501.
4. OFFICE OF THE EXECUTIVE ENGINEER,
PROJECT DIVISION FORT,
BELLARY, BELLARY,
KARNATAKA - 583101.
...RESPONDENTS
(BY SRI. ARAVIND CHAUHAN, ADVOCATE FOR R1 & R2;
SRI. K. HEMAKUMAR, AGA FOR R3 & R4)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE
IMPUGNED ORDER PASSED BY THE R-1 IN ORDER SL.NO.
09/ADC/BNW/2023-2024/BNW DTD. 26.05.2023 VIDE ANNX-D
AND ETC.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING,
THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE SACHIN SHANKAR MAGADUM
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WP No. 16734 of 2025
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ORAL ORDER
In this captioned petition, the petitioner is seeking
following reliefs:
(i) ISSUE a writ of Certiorari or any Order or Any
direction by quashing the impugned order passed by
the respondent no.1 in order
SL NO.09/ADC/BNW/2023-2024/BNW dated
26/05/2023 Vide ANNEXURE:D.
(ii) Grant such other relief as this Hon'ble High Court
deems fit to grant under the facts and circumstances
of the case in the interest of justice.
2. Learned counsel for the petitioner, in support of
the reliefs sought in the present writ petition, has placed
reliance on the decision rendered by the Coordinate Bench
of this Court in W.P.No.13250/2025 in the case of M/s.
Karnataka Chinmaya Seva Trust v. Joint Commissioner of
Central Tax. It is submitted that the legal issue and the
factual background involved in the present case are
substantially similar to those adjudicated in the aforesaid
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writ petition. A certified copy of the said judgment has been
placed on record for perusal of this Court.
3. This Court has carefully perused the said
decision. It is noteworthy that the factual matrix involved
therein, including the nature of the challenge and the
grounds urged, is not seriously disputed by the learned
counsel appearing for the respondents. Upon examining the
judgment rendered by the Coordinate Bench, this Court is
of the considered opinion that the present writ petition is
liable to be disposed of in terms of the observations and
directions issued in Paragraphs 2 and 3 of the aforesaid
judgment. For the sake of completeness and ready
reference, the relevant paragraphs are extracted herein
below:
"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
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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 petitions at Sl.No.1 to
challenge to Orders-in-Original are disposed off.
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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. In light of the observations made by the
Coordinate Bench in W.P.No.13250/2025 and taking into
account the consequential direction for remand issued
therein, this Court is of the considered opinion that the
petitioner has made out a case for interference in the
present writ petition. The legal and factual circumstances in
the present case being materially similar, the reasoning
adopted by the Coordinate Bench squarely applies to the
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case at hand. For the foregoing reasons, this Court
proceeds to pass the following:
ORDER
(i) The impugned order dated 26.05.2023 passed
by respondent No.1 bearing reference as per
Annexure-D is hereby quashed and set aside.
(ii) In view of the above, the matter stands
remitted to respondent No.1, namely the
Additional Commissioner of Central Tax,
Central Excise and Service Tax, for
reconsideration. The proceedings shall stand
restored to the stage immediately following the
issuance of the show-cause notice, and the
said authority shall proceed in accordance with
law, after affording due and reasonable
opportunity of hearing to the petitioner.
(iii) It is further clarified that liberty is reserved to
the petitioner to submit a detailed and
comprehensive explanation to the show-cause
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notice, along with any documents or material
the petitioner seeks to rely upon in support of
his contentions. Respondent No.1 shall
thereafter consider the explanation and pass
appropriate orders in accordance with law,
uninfluenced by the earlier decision now set
aside.
Sd/-
(SACHIN SHANKAR MAGADUM)
JUDGE
SMJ
