Karnataka High Court
M/S Shaum Solutions Private Limited vs The Union Of India on 6 March, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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NC: 2025:KHC:9569
WP No. 1272 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 06TH DAY OF MARCH, 2025
BEFORE
THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION No.1272 OF 2025 (T-RES)
BETWEEN:
M/S SHAUM SOLUTIONS PRIVATE LIMITED
FORMERLY CALLED AS VLS
SOLUTIONS PRIVATE LIMITED
113, 2ND FLOOR, 100 FEET RING ROAD,
5TH BLOCK, 3RD PHASE
BANASHANKARI III STAGE,
BENGALURU-560 085
REPRESENTED BY NARAHARI.L
HEAD FINANCE AND ADMIN
...PETITIONER
(BY SRI SURYA KANTH C S, ADVOCATE)
AND:
1. THE UNION OF INDIA
THROUGH ITS SECRETARY(REVENUE)
MINISTRY OF FINANCE,
Digitally DEPARTMENT OF REVENUE,
signed by
LEELAVATHI GOVERNMENT OF INDIA,
SR
Location:
NORTH BLOCK, NEW DELHI 110 001.
High Court
of Karnataka
2. THE PRINCIPAL CHIEF COMMISSIONER
OF CENTRAL TAX,
BENGALURU SOUTH COMMISSIONERATE,
CR BUILDING, QUEENS ROAD
BENGALURU -560 001.
3. THE ASSISTANT COMMISSIONER
SPECIAL ADUDICATION CELL-1
BENGALURU GST SOUTH
COMMISSIONERATE
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NC: 2025:KHC:9569
WP No. 1272 of 2025
6TH FLOOR, C.R.BUILDING
QUEENS ROAD,
BENGALURU-560 001
...RESPONDENTS
(BY SMT. APARNA L V, CGC FOR R1;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R2 AND R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH THE IMPUGNED ORDER-IN-ORIGINAL NO.GEXCOM/
11338/2024-ADJN-8/O COMMR-CCST-BENGALURU (S) DATE
OF PASSING 30.10.2024 PASSED BY R-3 AT ANNEXURE-G.
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:
"(i) Issue a writ of certiorari, or writ of certiorari
quashing the impugned Order-In-Original No.GEXCOM
/11338/2024-ADJN-O/o COMMR-CCST-BENGALURU(S)
date of passing:30.10.2024 passed by third respondent
at Annexure "G".
(ii) Issue writ of mandamus or writ in the nature of
mandamus directing the third respondent to consider
the input tax clamied as against the out put tax and also
the taxes paid.
(iii) Issue any other writ or directions deemed fit, in the
facts and circumstance of the case, including the cost of
the writ petition, in the interest of justice and equity."
NC: 2025:KHC:9569
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
NC: 2025:KHC:9569
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 judgment of the Co-
ordinate Bench of this Court.
5. Accordingly, the following:
ORDER
(i) Writ Petition is hereby allowed.
(ii) Impugned Order-in-Original vide Annexure-G
dated 30.10.2024 is hereby quashed.
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(iii) Matter is remitted to the 3rd respondent for
reconsideration, afresh, from the stage of
submitting the reply to the show cause notice
dated 26th March 2024 and proceed further in
accordance with law.
Sd/-
(S.R.KRISHNA KUMAR)
JUDGE
kcm
