Facts of the Case

The petitioner, M/S. JRR Nirman and Co., a partnership firm registered under the Indian Partnership Act, challenged an Order-in-Original dated 14.01.2023 (bearing DIN No.20230157YZ0000222FB2) passed by the Commissioner of Central Excise & Central Tax (GST), Mangaluru.

Issues Involved

  1. Whether the controversy raised was covered by the Court's earlier common order in Karnataka Chinmaya Seva Trust and connected matters.
  2. Whether the Order-in-Original ought to be quashed and the matter relegated to the post-show-cause-notice stage.

Petitioner's Arguments

  • The Order-in-Original dated 14.01.2023 ought to be quashed and set aside by a writ of certiorari, and appropriate further directions granted as deemed fit.

Respondent's Arguments

  • Learned counsel for the respondents accepted notice; the record did not disclose any serious dispute that the controversy was covered by the earlier common order of the co-ordinate Bench.

Court Order / Findings

  • Though several contentions had been urged by both sides, the Court found the issue in controversy directly and squarely covered by M/s. Karnataka Chinmaya Seva Trust v. Joint Commissioner of Central Tax (WP No.11154/2023 and connected matters, decided 03.07.2024), which had set aside Orders-in-Original in a batch of petitions and relegated the matters to the designated officers at the show cause notice stage, with liberty to file fresh pleadings.
  • Disposing of the petition in terms of that common order, the Court quashed the impugned Order-in-Original dated 14.01.2023 and remitted the matter back to the concerned respondent to the stage of post show cause notice, to proceed further in accordance with law.

Important Clarification

  • Once the Karnataka High Court has laid down a common template disposing of a batch of connected GST matters (as in Karnataka Chinmaya Seva Trust), a subsequent individual petition raising the identical controversy is disposed of in the same terms, quashing the Order-in-Original and remitting the matter to the show cause notice stage without a fresh merits inquiry.
  • This approach affords the assessee a genuine opportunity to file pleadings before the designated officer, treating the original show cause notice as the starting point for a fresh, procedurally compliant adjudication.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — the governing statute under which the impugned Order-in-Original was passed.

Decision – In Favour of

Allowed in favour of the Assessee; the Order-in-Original was quashed and the matter remitted to the post show cause notice stage in terms of the common order in Karnataka Chinmaya Seva Trust.

Case Details

Court: High Court of Karnataka at Bengaluru
Case No.: Writ Petition No.37843 of 2025 (T-RES)
Neutral Citation: 2025:KHC:54238
Coram: Hon'ble Mr. Justice S.R. Krishna Kumar
Date of Order: 18th December, 2025

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