Karnataka High Court
Mr Mariyappa Yogesh vs Union Of India on 14 October, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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NC: 2025:KHC:41023
WP No. 6652 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 14TH DAY OF OCTOBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 6652 OF 2025 (T-RES)
BETWEEN:
MR. MARIYAPPA YOGESH
PROP. OF M/S. JNY ASSOCIATES,
NO. 191/H, 9TH MAIN, 8TH CROSS,
3RD STAGE, BEML LAYOUT,
RAJARAJESHWARI NAGAR,
BENGALURU - 560 060.
...PETITIONER
(BY SRI. LAKSHMI MENON, ADVOCATE)
AND:
1. UNION OF INDIA
(REPRESENTED BY ITS SECRETARY)
MINISTRY OF FINANCE, NORTH BLOCK,
NEW DELHI - 110 001
Digitally signed 2. OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX
by CHANDANA NORTH COMMISSIONERATE RANGE - B,
BM 3RD FLOOR, NO. 16/1, S P COMPLEX, LALBAGH ROAD,
Location: High BANGALORE - 560 027
Court of
Karnataka 3. OFFICE OF THE PRINCIPAL COMMISSIONER
OF CENTRAL TAX, BENGALURU WEST COMMISSIONERATE,
1ST FLOOR, BMTC BUS COMPLEX, BANASHANKARI,
BENGALURU - 560 070
...RESPONDENTS
(BY SRI. TIMMANNA BHAT, ADVOCATE FOR R1;
SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R2 & R3)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE
CONSTITUTION OF INDIA PRAYING TO SETTING ASIDE THE SHOW
CAUSE NOTICE DATED 23.04.2021 BEARING SCN NO. 012/2021-22
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NC: 2025:KHC:41023
WP No. 6652 of 2025
HC-KAR
ISSUED BY THE RESPONDENT NO.3 HEREIN MARKED AS
ANNEXURE-D AND ETC.,
THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN
'B' GROUP, 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:
"a) Issue a writ of Certiorari setting aside the Show
Cause Notice dated 23.04.2021 bearing SCN
No.012/2021-22 issued by the Respondent No.3
herein marked as Annexure - D.
b) Issue a writ of Certiorari setting aside the Order-in-
Original dated 05.11.2024 bearing Order
No.41/2024-25 (PR.COMMR) passed by Respondent
No.3 herein marked as Annexure-F.
c) Alternatively, in the event that the demands under
Annexures D and F are not set aside in toto, the
Petitioner respectfully prays for a writ of Mandamus,
or an order or direction in the nature of Mandamus,
directing Respondent No.3 to adjudicate the matter
afresh."
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
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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
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
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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-F dated 23.04.2021 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
