Karnataka High Court
Vijay Yallappa Sutar vs The Assistant Commissioner Of Central ... on 18 November, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
-1-
NC: 2025:KHC:47514
WP No. 15644 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 18TH DAY OF NOVEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 15644 OF 2025 (T-RES)
BETWEEN:
VIJAY YALLAPPA SUTAR,
AN INDIVIDUAL
SON OF LATE YALLAPPA,
AGED ABOUT 45 YEARS,
RESIDING AT 1ST CROSS,
SHIVAJI NAGAR,
HAVERI - 581 110
EMAIL ID: [email protected]
PHONE NO: +91 99459 37999
...PETITIONER
(BY SRI. PRADYUMNA HEJIB, ADVOCATE)
AND:
1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX.,
CENTRAL TAX, NORTH WEST DIVISION-8
Digitally signed
GROUND FLOOR, C.R. BUILDING,
by CHANDANA DEVARAJ URS ROAD,
BM DAVANAGERE - 577 006
Location: High
Court of
Karnataka 2. THE DEPUTY COMMISSIONER
OF CENTRAL TAX, NORTH WEST DIVISION-8
GROUND FLOOR, C.R. BUILDING,
DEVARAJ URS ROAD,
DAVANAGERE - 577 006
3. THE SUPERINTENDENT OF
CENTRAL TAX, RANGE ANWD-8
GROUND FLOOR, C.R. BUILDING,
DEVARAJ URS ROAD,
DAVANAGERE - 577 006
...RESPONDENTS
(BY SRI. AKASH B. SHETTY, ADVOCATE)
-2-
NC: 2025:KHC:47514
WP No. 15644 of 2025
HC-KAR
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE
CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE
NATURE OF CERTIORARI OR ANY OTHER WRIT TO QUASH THE
IMPUGNED ORDER IN ORIGINAL NO.01/2022-23-ST-AC-NWD8 (DIN
20220657YX00004404B0/282/2022) DATED 01.06.2022 ALONG WITH
CORRIGENDUM BEARING DIN 20220757YX0000228E26/282/2022
DATED 11.07.2022 ANNEXURE-A SERIES ISSUED BY THE FIRST
RESPONDENT.
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, petitioner seeks for the following reliefs:-
"WHEREFORE, it is respectfully prayed that this Hon'ble
Court be Pleased to:-
(a) Issue a writ in the nature of Certiorari or any other
writ/to quash the impugned Order-in-original No.
01/20211-23-ST-AC-NWD8 [DIN
20220657YX00004404B0/282/2022] dated
01.06.2022 along with Corrigendum bearing DIN
20220757YX0000228E26/282/2022 dated 11.07.2022
[Annexure-A Series], issued by the first Respondent.
(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.
NC: 2025:KHC:47514
HC-KAR
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 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
NC: 2025:KHC:47514
HC-KAR
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 impugned Order-in-original at
Annexure- A dated 01.06.2022 is hereby quashed.
6. The matter is remitted back to the concerned
respondent to the stage of post show cause notice and to proceed
further in accordance with law.
Ordered accordingly.
Sd/-
(S.R.KRISHNA KUMAR)
JUDGE
MDS
