Extracted from the PDF above. The PDF is authoritative.
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NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 9522 OF 2021 (T-RES) C/W WRIT PETITION NO. 4495 OF 2020 (T-RES) WRIT PETITION NO. 5024 OF 2020 (T-RES) WRIT PETITION NO. 5085 OF 2020 (T-RES) WRIT PETITION NO. 3387 OF 2021 (T-RES) WRIT PETITION NO. 8049 OF 2021 (T-RES) WRIT PETITION NO. 8058 OF 2021 (T-RES) WRIT PETITION NO. 8061 OF 2021 (T-RES) WRIT PETITION NO. 8063 OF 2021 (T-RES) WRIT PETITION NO. 8067 OF 2021 (T-RES) WRIT PETITION NO. 8069 OF 2021 (T-RES) WRIT PETITION NO. 8070 OF 2021 (T-RES) WRIT PETITION NO. 8073 OF 2021 (T-RES) WRIT PETITION NO. 8075 OF 2021 (T-RES) WRIT PETITION NO. 8081 OF 2021 (T-RES) WRIT PETITION NO. 8111 OF 2021 (T-RES) WRIT PETITION NO. 8121 OF 2021 (T-RES) WRIT PETITION NO. 8124 OF 2021 (T-RES) WRIT PETITION NO. 8125 OF 2021 (T-RES) WRIT PETITION NO. 8127 OF 2021 (T-RES) WRIT PETITION NO. 8128 OF 2021 (T-RES) WRIT PETITION NO. 8130 OF 2021 (T-RES) WRIT PETITION NO. 17279 OF 2021 (T-RES) WRIT PETITION NO. 18392 OF 2021 (T-RES) WRIT PETITION NO. 18433 OF 2021 (T-RES) WRIT PETITION NO. 20899 OF 2021 (T-RES) WRIT PETITION NO. 21379 OF 2021 (T-RES) WRIT PETITION NO. 5204 OF 2022 (T-RES) WRIT PETITION NO. 6345 OF 2022 (T-RES) WRIT PETITION NO. 14140 OF 2022 (T-RES) WRIT PETITION NO. 20789 OF 2022 (T-RES) WRIT PETITION NO. 5150 OF 2023 (T-RES) WRIT PETITION NO. 6187 OF 2023 (T-RES) WRIT PETITION NO. 7219 OF 2023 (T-RES)
Digitally signed by BASALINGAPPA SHIVARAJ DHUTTARGAON Location: HIGH COURT OF KARNATAKA
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NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
WRIT PETITION NO. 10103 OF 2023 (T-RES) WRIT PETITION NO. 16173 OF 2023 (T-RES) WRIT PETITION NO. 21347 OF 2023 (T-RES) WRIT PETITION NO. 26195 OF 2023 (T-RES) WRIT PETITION NO. 27620 OF 2023 (T-RES) WRIT PETITION NO. 27633 OF 2023 (T-RES) WRIT PETITION NO. 6979 OF 2024 (T-RES) WRIT PETITION NO. 9114 OF 2024 (T-RES)
IN W.P.NO.9522/2021
BETWEEN:
1. M/S. N. SURESH KUMAR NO.18823, NEAR VISHNU STATUE, 13TH MAIN, V.S. GARDEN, JJR NAGAR, CHAMARAJAPET, BENGALURU-560 018.
REP BY ITS PROPRIETOR, N. SURESH KUMAR, S/O. NARASIMHA AGED ABOUT 45 YEARS,
2. LAKSHMIGA KUMAR S/O. LAKSHMIGA, AGED ABOUT 55 YEARS, NO.12, 4TH CROSS, JJR NAGAR, CHAMARAJAPET, BENGALURU -560 018. 3. M/S. BABU REDDY NO. 19/2, NEAR CMR SCHOOL, KACHARAKANA HALLI, HENNUR MAIN ROAD, BENGALURU-560 084, REP BY ITS PROPRIETOR, BABU REDDY, S/O. DODDAMUNI NAGA REDDY AGED ABOUT 47 YEARS
4. M. N. MAYANNA GOWDA
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NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
S/O. NANJAIAH, AGED ABOUT 55 YEARS, NO.290, 3RD CROSS, 10TH MAIN, MANJUNATHA NAGAR, BENGALURU - 560 010. 5. G. SRINIVASA GOWDA S/O. GIRIYANNA (LATE), AGED ABOUT 53 YEARS, PROPRIETOR OF M/S. SRINIVASA ENTERPRISES, NO. 1843, 3RD A CROSS, 2ND PHASE, 2ND BLOCK, RAJAJINAGAR, BENGALURU - 560 010. 6. H. NARASE GOWDA S/O. AKKI GOWDA, AGED ABOUT 58 YEARS, PROPRIETOR OF M/S. SRI LAKSHMI NARASIMHA ENTERPRISES, NO.90, 9TH CROSS, 3RD MAIN, A CROSS, KAVERIPURA, KAMAKSHIPALYA, BENGALURU - 560 079. … PETITIONERS (BY SRI VIJAYANTH BABU N.S., ADVOCATE)
AND:
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY, ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICES,
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NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
NEHRU PLACE, NEW DELHI-110 001, REPRESENTED BY ITS SECRETARY. 3. BRUHATH BENGALURU MAHANAGARA PALIKE N. R. SQUARE, BENGALURU-560 002. REPRESENTED BY ITS COMMISSIONER. 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001. REPRESENTED BY ITS CHAIRMAN. 5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT, O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S. P. ENCLAVE, K. H. ROAD, BENGALURU-560 027. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX GST COMMISSIONERATE, BENGALURU EAST TTMC/BMTC BUILDING, 5TH FLOOR, DOMMALURU, BENGALURU - 560 071. 7.
THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU WEST COMMISSIONERATE, 1ST FLOOR, BMTC BUILDING, BANASHANKARI, BENGALURU - 560 070. … RESPONDENTS (BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI MADANAN R. PILLAI, C.G.C., FOR R2;
SRI S.N.PRASHANTH CHANDRA , ADVOCATE FOR R3;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R7)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, 1950, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE
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NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
NOTICE BEARING SL.NO.230/2021-22(JC)/6564 DATED 21.04.2021 (C.NO.GEXCOM/SOR/972/2021-CGST-RANGE-C- WEST-DIV-1-COMMRTE-BENGALURU(W) ISSUED BY RESPONDENT – 7 (ANNEXURE-A1) TO PETITIONER -1 DEMANDING A SUM OF RS.1,17,93,029 (RUPEES ONE CRORE SEVENTEEN LAKHS NINETY THREE THOUSAND AND TWENTY NINE) TOWARDS SERVICE TAX FOR THE PERIOD APRIL 2015 TO JUNE 2017 AND ETC. IN W.P.NO.4495/2020
BETWEEN
M/S NEELANJANA ENTERPRISES REGISTERED OFFICE AT:
#NO.5, PARVATI MAHAL, 3RD CROSS, VIVEK NAGAR, BENGALURU - 560 047. REP BY ITS PROPRIETOR S N BALASUBRAMANIAM ...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY, ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. DIRECTORATE OF MUNICIPAL ADMINISTRATION 9TH FLOOR & 10TH FLOOR, DR. B.R. AMBEDKAR VEEDHI, BENGALURU – 560 001. REPRESENTED BY ITS DIRECTOR
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NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
3. BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 4. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICE, NEHRU PLACE, NEW DELHI – 110 019. REPRESENTED BY ITS SECRETARY. 5. THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS NORTH BLOCK, NEW DELHI -110 001. REPRESENTED BY ITS CHAIRMAN. 6. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL.
DIRECTOR GENERAL #NO.112, S P ENCLAVE, K.H.ROAD, BENGALURU - 27. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 7. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX GST COMMISSIONERATE, BENGALURU EAST, 4TH FLOOR, TTMC/BMTC BUILDING, OLD AIRPORT ROAD, DOMLUR, BENGALURU – 560 071. ….RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1 AND R2;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R3;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-P WHICH IS THE SHOW CAUSE NOTICE BEARING
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NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
NO.DGSTIF.NO.VA/24/2019-20 BZU/5679/2019 DATED 11.10.2019 ISSUED BY RESPONDENT-6 TO THE PETITIONER DEMANDING PAYMENT OF SERVICE TAX OF RS.5,47,37,545 (RUPEES FIVE CRORES FORTY SEVEN LAKHS THIRTY SEVEN THOUSAND FIVE HUNDRED AND FORTY FIVE) FOR THE PERIOD JULY 2014 TO JUNE 2017 AND ETC. IN W.P.NO.5024/2020
BETWEEN :
1. M. SOMA REDDY S/O MUNISHYAM REDDY, AGED ABOUT 52 YEARS, #NO.309, 3RD CROSS, 3RD MAIN, KAMMANAHALLI MAIN ROAD, BENGALURU - 560 084. 2. K UMA MAHESHWARA RAO S/O SOMARAJU K, AGED ABOUT 58 YEARS, #NO.12, 19TH CROSS, 7TH B-MAIN, BANDAPPA GARDEN, MUTYALA NAGAR, BENGALURU – 560 054. 3. R SHANKAR REDDY S/O RAMAIAH REDDY (LATE) AGED ABOUT 52 YEARS, #NO.252/A, 31ST MAIN ROAD, H S R LAYOUT, SECTOR-II BENGALURU - 560 102. 4. B H ANAND KUMAR S/O HANUMAIAH, AGED ABOUT 48 YEARS, #154, MEC LAYOUR, GANAPATI NAGAR, PEENYA II PHASE, BENGALURU - 560 058. 5. KARTHIK N
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S/O NARASIMHA REDDY, AGED ABOUT 32 YEARS, #1417, NEAR GOVERNMENT HIGH SCHOOL, BEGUR ROAD, BENGALURU – 560 068. 6.
G VENKATASWAMY REDDY S/O GOPALA REDDY, AGED ABOUT 39 YEARS, #158/2, THIRUMALA NILAYA, PATTA REDDY LAYOUR, MUTHASANDRA VIA VARTHUR, HOSAKOTE TALUK, BENGALURU RURAL – 560 087. 7. B J KUMAR S/O JAVARE GOWDA, AGED ABOUT 45 YEARS, #1, SHREE NILAYA, DEVARBAVI ROAD, BAGALGUNTE, NAGASANDRA, BENGALURU – 560 073. 8. MUNILAKSHMAMMA W/O PATTABHI RAMAIAH, AGED ABOUT 64 YEARS, #48/23, SARDAR MOODALAPPA STREET, DODDAMAVALLI, BENGALURU – 560 004. ...PETITIONERS
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND :
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY, ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR AMBEDKAR VEEDHI, BENGALURU - 560 001. - 9 -
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2. DIRECTORATE OF MUNICIPAL ADMINISTRATION 9TH FLOOR AND 10TH FLOOR, VISHVESHWARAIAH TOWER, DR. B R AMBEDKAR VEEDHI, BENGALURU - 560 001. REPRESENTED BY ITS DIRECTOR. 3. BRUHATH BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 4. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICE, NEHRU PLACE, NEW DELHI - 110 019. REPRESENTED BY ITS SECRETARY. 5. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. 6. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT, O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #112, S P ENCLAVE, K H ROAD, BENGALURU - 27. 7. THE COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE, C R BUILDINGS, QUEENS ROAD, BENGALURU - 560 001. 8. THE COMMISSIONER OF CENTRAL GST BENGALURU NORTH-WEST COMMISSIONERATE, 2ND FLOOR, SOUTH WING, BMTC BUS STAND COMPLEX, SHIVAJINAGAR, BENGALURU – 560 051.
….RESPONDENTS
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NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1 AND R2;
SRI K.S.MALLIKARJUN REDDY, ADVOCATE FOR R3;
SRI MADANAN R. PILLAI, CGC FOR R4;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R5 TO R8;
SRI K.M.SHIVAYOGISWAMY, ADVOCATE FOR R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE L-1 WHICH IS THE SHOW CAUSE NOTICE BEARING NO.DGGSTIF.NO.VA/22/2019-20 BZU/5603/2019 AND DATED 11.10.2019 ISSUED BY RESPONDENT-6 TO THE PETITIONER-1 DEMANDING PAYMENT OF SERVICE TAX OF RS.3,96,53,082(RUPEES THREE CRORE NINETY SIX LAKHS FIFTY THREE THOUSAND AND EIGHTY TWO) FOR THE PERIOD JULY 2014 TO JUNE 2017 AND ETC. IN W.P.NO.5085/2020
BETWEEN
1. M/S SHODASHI ENTERPRISES NO.1809, 13TH CROSS, 24TH MAIN, SECTOR-I, HSR LAYOUT, BENGALURU - 560 012. REP BY ITS PROPRIETOR M VENKATESHA
2. M/S OLN ENTERPRISES NO.149, 4TH CROSS, LALBHAGH ROAD, K S GARDEN, BENGALURU – 560 027. REP BY ITS PROPRIETOR MARAPPA SHIVAKUMAR. 3. M/S LAXMI ENTERPRISES NO.4-13, AVALAMMA CHOULTRY LAYOUT, MAGADI ROAD, BENGALURU – 560 023. REP BY ITS PROPRIETOR, R SHIVARAMA. - 11 -
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4. M/S SPT ENTERPRISES #NO.41, SHANTHI NAGAR, K H ROAD, BENGALURU – 560 027. REP BY ITS PROPRIETOR, A L SATISH KUMAR. 5. M/S SHRI LAKSHMI ENTERPRISES #NO.5, VMK REDDY BUILDING, HONGASANDRA BEGUR ROAD, BENGALURU – 560 068. REP BY ITS PROPRIETOR, H N MANJU. 6. M/S SRI ANNAPOORNESHWARI ASSOCIATES REG PARTNERSHIP FIRM #NO.6/6D, VIVEKANANDANAGAR, BEGUR ROAD, BENGALURU – 560 068. REP BY ITS PARTNER, H C NARAYANA REDDY. ...PETITIONERS
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY, ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR AMBEDKAR VEEDHI, BENGALURU - 560 001. 2.
DIRECTORATE OF MUNICIPAL ADMINISTRATION 9TH FLOOR AND 10TH FLOOR, VISHVESHWARAIAH TOWER, DR.B.R. AMBEDKAR VEEDHI, BENGALURU – 560 001. REPRESENTED BY ITS DIRECTOR
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3. BRUHATH BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 4. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICE, NEHRU PALACE, NEW DELHI – 110 019. REPRESENTED BY ITS SECRETARY. 5. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. 6. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT, O/O. THE PRINCIPAL ADDL DIRECTOR GENERAL #NO.112, S P ENCLAVE, K H ROAD, BENGALURU – 560 027. 7. THE COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE, C R BUILDING, QUEENS ROAD, BENGALURU – 560 001. 8. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU WEST COMMISSIONERATE, 1ST FLOOR, TTMC/BMTC BUS STAND COMPLEX, BANASHANKARI, BENGALURU -560 070. ….RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1 AND R2;
SRI N.S.PRASHANT CHANDRA, ADVOCATE FOR R3;
SRI MADANAN R PILLAI, CGC FOR R4;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R5 TO R8)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE L-1
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WHICH IS THE SHOW CAUSE NOTICE BEARING NO.DGGSTIF.NO.VA/97/2017-18 BZU/5573/2019 AND DATED 11.10.2019 ISSUED BY RESPONDENT-6 TO THE PETITIONER-1 DEMANDING PAYMENT OF SERVICE TAX OF RS.1,80,06,593 (RUPEES ONE CRORE EIGHTY LAKHS SIX THOUSAND FIVE HUNDRED AND NINETY THREE) FOR THE PERIOD JULY 2014 TO JUNE 2017 AND ETC. IN W.P.NO.3387/2021
BETWEEN
M/S. GANESH SHANKAR ENVIRONMENTAL SOLUTIONS, PRIVATE LIMITED, CORPORATE OFFICE AT #37, SRIHARI NILAYA 8TH CROSS, KGE LAYOUT RMV-II STAGE, BENGALURU – 560 094. REP.
BY ITS MANAGING DIRECTOR GANESH SHANKAR D. ...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320,3RD FLOOR, VIDHANA SOUDHA DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. DIRECTORATE OF MUNICIPAL ADMINISTRATION 9TH FLOOR & 10TH FLOOR VISHVESHWARAIAH TOWER DR. B.R. AMBEDKAR VEEDHI, BENGALURU – 560 001. REPRESENTED BY ITS DIRECTOR. - 14 -
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3. BRUHATH BENGALURU MAHANAGARA PALIKE N.R. SQUARE, BENGLAURU - 560 002. REPRESENTED BY ITS COMMISSIONER
4. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICE NEHRU PLACE, NEW DELHI. REPRESENTED BY ITS SECRETARY
5. CENTRAL BOARDED OF INDIRECT TAXES & CUSTOMS NORTH BLOCK NEW DELHI - 110 001. REPRESENTED BY ITS CHAIRMAN
6. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #112, SP ENCLAVE, K H ROAD, BENGALURU 27. REPRESENTED BY ITS PRINCIPAL ADD. DIRECTOR GENERAL. 7. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU NORTH COMMISSIONERATE #59,H.M.T. BHAVAN BELLARY ROAD, GANGA NAGAR BENGALURU - 560 002. ….RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI N.S.PRASHANT CHANDRA, ADVOCATE FOR R3;
SRI MADANAN PILLAI R., CGC FOR R4;
SRI JEEVAN J. NEERALAGI, ADVOCATE FOR R5 TO R7)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE
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NOTICE BEARING NO.5493/2020 (FILE NO.GEXCOM/ADJN/ST/ADC/348/2020-ADJN-COMMR-CGST- BENGALURU(N) ISSUED BY RESPONDENT-7 ASKING IT AS TO WHY PAYMENT OF SERVICE TAX OF RS.1,53,19,854 (RUPEES ONE CRORE FIFTY THREE LAKHS NINETEEN THOUSAND EIGHT HUNDRED AND FIFTY FOUR) FOR THE PERIOD APRIL 2016 TO JUNE 2017 SHOULD NOT BE DEMANDED AMONGST OTHER THINGS AND ETC. IN W.P.NO.8049/2021
BETWEEN
VINAY KUMAR S/O P PURANDHAR REDDY 40 YEARS PROPRIETOR OF M/S. CLEANTECH #NO.510, 1ST CROSS OPP TTI BEGUR NEW EXTENSION BENGALURU - 560 068. ...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA DR AMBEDAKR VEEDHI BENGALURU - 560 001. 2.
BRUAHT BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU - 560 002 REPRESENTED BY ITS COMMISSIONER. 3. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICE
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NEHRU PLACE, NEW DELHI. REPRESENTED BY ITS SECRETARY. 4. CENTRAL BOARD OF INDIRECTOR TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI - 110 001. REPRESENTED BY ITS CHAIRMAN. 5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S P ENCLAVE, K H ROAD, BENGALURU - 27. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE C R BUILDING, QUEENS ROAD, BENGALURU - 560 001. ….RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI S.N. PRASHANT CHANDRA, ADVOCATE FOR R2;
SRI JEEVAN J. NEERALAGI, ADVOCATE FOR R3;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE RESPONDENT-6, BEARING SCN SLNO.53/COMMR/ST/2019 DATED 11.11.2019 (C NO.V/ST/15/57/2019 ADJN B SOUTH) ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.2,10,07,962 (RUPEES TWO CRORE TEN LAKHS SEVEN THOUSAND NINE HUNDRED AND SIXTY TWO) FOR THE PERIOD JUNE 2014 TO JULY 2017 SHOULD NOT BE DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF JUSTICE AND EQUITY. - 17 -
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IN W.P.NO.8058/2021
BETWEEN
P ANAND VARDHAN REDDY S/O P JANARDHAN REDDY AGED ABOUT 44 YEARS PROPRIETOR OF M/S OM SAI VENTURES #401/4 OLD NO.10 14TH MAIN VENKATESWARA LAYOUT MADIWALA, BENGALURU - 560 068. ...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR VIDHANA SOUDHA DR. AMBEDKAR VEEDHI BENGALURU - 560 001. 2.
BRUHATH BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU - 560 002. REPRESENTED BY ITS COMMISSIONER. 3. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICE NEHRU PLACE, NEW DELHI. REPRESENTED BY ITS SECRETARY. 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI -110 001. REPRESENTED BY ITS CHAIRMAN. - 18 -
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5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE) BEGNALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #112, S P ENCLAVE, K H ROAD, BENGALURU - 27. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE C R BUILDING, QUEENS ROAD, BENGALURU - 560 001. ….RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI S.N.PRASHANT CHANDRA, ADVOCATE FOR R2;
SRI B.S.VENKATANARAYANA, ADVOCATE FOR R3;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH IS THE SHOW CAUSE NOTICE ISSUED BY THE RESPONDENT-6, BEARING SCN SL.NO.54/COMMR/ST/2019 DATED 11.11.2019 (C NO.V/ST/15/60/2019 ADJN B SOUTH ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.3,66,13,477 (RUPEES THREE CRORE SIXTY SIX LAKHS THIRTEEN THOUSAND FOUR HUNDRED AND SEVENTY SEVEN) FOR THE PERIOD JUNE 2014 TO JULY 2017 SHOULD NOT BE DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF JUSTICE AND EQUITY. IN W.P.NO.8061/2021
BETWEEN
P. PURANDHARA REDDY, S/’O P. CHINNATHAMBI REDDY (LATE) 74 YEARS, PROPRIETOR OF M/S. SRI SIDDHI VINAYAKA PRASANNA
- 19 -
NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
# 57/52 COMFORT ENCLAVE 7TH CROSS BTM LAYOUT STAGE-II, BENGALURU – 560 076. ...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR VIDHANA SOUDHA, DR.AMBEDKAR VEEDHI BENGALURU – 560 001. 2. BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 3. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICE NEHRU PLACE, NEW DELHI. REPRESENTED BY ITS SECRETARY. 4.
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. 5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE) BENGALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S P ENCLAVE K H ROAD, BENGALURU – 560 027. REPRESENTED BY ITS PRINCIPAL ADDL DIRECTOR GENERAL. 6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
- 20 -
NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
BENGALURU NORTH COMMISSIONERATE C.R. BUILDING, QUEENS ROAD, BENGALURU – 560 001. ….RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI S.N.PRASHANT CHANDRA, ADVOCATE FOR R2;
SRI B.S.VENKATANARAYANA, ADVOCATE FOR R3;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE RESPONDENT-6, BEARING SCN SL.NO.51/COMMR/ST/2019 DATED 11.11.2019 (C NO.V/ST/15/51/2019 ADJN B SOUTH) ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.3,15,89,692 (RUPEES THREE CRORE FIFTEEN LAKHS EIGHTY NINE THOUSAND SIX HUNDRED AND NINETY TWO) FOR THE PERIOD JUNE 2014 TO JULY 2017 SHOULD NOT BE DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF JUSTICE AND EQUITY. IN W.P.NO.8063/2021
BETWEEN
M/S. PRAKRUTHI ENTERPRISES # 10, 32ND MAIN 5TH CROSS, DOLLARS COLONY BTM STAGE-I, BENGALURU- 560 068 REPRESENTED BY ITS PROPRIETOR P. VIDYANATH REDDY. ...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA
- 21 -
NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR VIDHANA SOUDHA, DR.AMBEDKAR VEEDHI BENGALURU – 560 001. 2. BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 3. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICE NEHRU PLACE, NEW DELHI. REPRESENTED BY ITS SECRETARY. 4.
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. 5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE) BENGALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S P ENCLAVE K H ROAD, BENGALURU – 560 027. REPRESENTED BY ITS PRINCIPAL ADDL DIRECTOR GENERAL. 6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE C.R. BUILDING, QUEENS ROAD, BENGALURU – 560 001. ….RESPONDENTS (BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI S.N.PRASHANT CHANDRA, ADVOCATE FOR R2;
SRI B.S.VENKATANARAYANA, ADVOCATE FOR R3;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R6)
- 22 -
NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE RESPONDENT-6, BEARING SCN SL.NO.52/COMMR/ST/2019 DATED 11.11.2019 (C NO.V/ST/15/56/2019 ADJN B SOUTH) ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.6,91,93,908 (RUPEES SIX CRORE NINETY ONE LAKHS NINETY THREE THOUSAND NINE HUNDRED AND EIGHT) FOR THE PERIOD JUNE 2014 TO JULY 2017 SHOULD NOT BE DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF JUSTICE AND EQUITY. IN W.P.NO.8067/2021
BETWEEN:
M/S. SRI RAMANJANEYA SWAMY PRASANNA, HUF # 21, 1ST B CROSS, BEHIND SANDHYA THEATER OLD MADIWALA BENGALURU – 560 068. REPRESENTED BY ITS KARTHA P.KAVITHA W/O GOPINATH REDDY (LATE) … PETITIONER (BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY, ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR AMBEDKAR VEEDHI, BENGALURU - 560 001. - 23 -
NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
2. BRUHATH BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 3.
UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICE, NEHRU PALACE, NEW DELHI – 110 019. REPRESENTED BY ITS SECRETARY. 4. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS NORTH BLOCK, NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. 5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT, O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #112, S P ENCLAVE, K H ROAD, BENGALURU - 560 027. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE C.R. BUILDING, QUEENS ROAD, BENGALURU – 560 001. ….RESPONDENTS (BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI S.N. PRASHANTH CHANDRA, ADVOCATE FOR R2;
SRI B.S.VENKATANARAYANA, ADVOCATE FOR R3;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE RESPONDENT-6, BEARING SCN SL.NO.49/COMMR/ST/2019
- 24 -
NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
DATED 11/11/2019 [C NO.V/ST/15/59/2019 ADJN B SOUTH ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.4,98,58,421 (RUPEES FOUR CRORE NINETY EIGHT LAKHS FIFTY EIGHT THOUSAND FOUR HUNDRED AND TWENTY ONE) FOR THE PERIOD JUNE 2014 TO JULY 2017 SHOULD NOT BE DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF JUSTICE AND EQUITY. IN W.P.NO.8069/2021
BETWEEN:
CHANDRA REDDY, 55 YEARS S/O VEKATRAM REDDY (LATE) PROPRIETOR OF M/S. SHRI MATHRU ENTERPRISES # 404/16, 18TH A-MAIN, 13TH CROSS VENKATESHWARA LAYOUT MADIWAL BENGALURU – 560 068. … PETITIONER (BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY, ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. BRUHATH BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 3.
UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
- 25 -
NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
GOVERNMENT OFFICE, NEHRU PALACE, NEW DELHI – 110 019. REPRESENTED BY ITS SECRETARY. 4. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS NORTH BLOCK, NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. 5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT, O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #112, S P ENCLAVE, K H ROAD, BENGALURU - 560 027. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE C.R. BUILDING, QUEENS ROAD, BENGALURU – 560 001. ….RESPONDENTS (BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI N.S.PRASHANTH CHANDRA, ADVOCATE FOR R2;
SRI B.S.VENKATANARAYANA, ADVOCATE FOR R3;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE RESPONDENT-6, BEARING SCN SL.NO.80/2019-20 DATED 08/11/2019 [C NO.V/ST/15/30/2019 ADJN B SOUTH ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.1,57,37,908 (RUPEES ONE CRORE FIFTY SEVEN LAKHS THIRTY SEVEN THOUSAND NINE HUNDRED AND EIGHT) FOR THE PERIOD JUNE 2014 TO JULY 2017 SHOULD NOT BE DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF JUSTICE AND EQUITY. - 26 -
NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
IN W.P.NO.8070/2021
BETWEEN
C.V.RAJNIKANTH REDDY, S/O C.VENUGOPAL REDDY (LATE) 55 YEARS, # 8, 14TH MAIN, VENKATESHWARA LAYOUT MADIWALA, BENGLAURU – 560 068. ...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1 . STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR VIDHANA SOUDHA, DR.AMBEDKAR VEEDHI BENGALURU – 560 001. 2 . BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002.
REPRESENTED BY ITS COMMISSIONER. 3 . UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICE NEHRU PLACE, NEW DELHI. REPRESENTED BY ITS SECRETARY. 4 . CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. 5 . THE DIRECTORATE GENERAL OF GST(INTELLIGENCE) BENGALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
- 27 -
NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
#NO.112, S P ENCLAVE K H ROAD, BENGALURU – 560 027. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6 . THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE C.R. BUILDING, QUEENS ROAD, BENGALURU – 560 001. ….RESPONDENTS (BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI S.N.PRASHANT CHANDRA, ADVOCATE FOR R2;
SRI B.S.VENKATANARAYANA, ADVOCATE FOR R3;
SRI AKASH B. SHETTY, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE RESPONDENT-5, BEARING SCN SL.NO.53/2019 DATED 11.11.2019 (DGCEI F NO.VA/94/2017-18 BZU/5562/2019) OR NO.145/2018-19 (ST) ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.5,14,64,241 (RUPEES FIVE CRORE FOURTEEN LAKHS SIXTY FOUR THOUSAND TWO HUNDRED AND FORTY ONE) FOR THE PERIOD JUNE 2014 TO JULY 2017 SHOULD NOT BE DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF JUSTICE AND EQUITY. IN W.P.NO.8073/2021
BETWEEN
P. KAVITHA, W/O P.GOPINATH REDDY (LATE) 55 YEARS, # 6 BEHIND SANDHAYA THEATER, OLD MADIWALA, BENGALURU – 560 068. ...PETITIONER (BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
- 28 -
NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
1 . STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR VIDHANA SOUDHA, DR.AMBEDKAR VEEDHI BENGALURU – 560 001. 2 . BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 3 . UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICE NEHRU PLACE, NEW DELHI. REPRESENTED BY ITS SECRETARY. 4 .
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. 5 . THE DIRECTORATE GENERAL OF GST(INTELLIGENCE) BENGALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S P ENCLAVE K H ROAD, BENGALURU – 560 027. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6 . THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE C.R. BUILDING, QUEENS ROAD, BENGALURU – 560 001. ….RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI S.N.PRASHANT CHANDRA, ADVOCATE FOR R2;
- 29 -
NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
SRI B.S.VENKATANARAYANA, ADVOCATE FOR R3 SMT. VANITHA K.R., ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE RESPONDENT-6, BEARING SCN SL.NO.79/2019-20 (ST) DATED 08/11/2019 (C NO.V/ST/15/32/2019 ADJN-BS ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.63,35,946 (RUPEES SIXTY THREE LAKHS THIRTY FIVE THOUSAND NINE HUNDRED AND FORTY SIX) FOR THE PERIOD JUNE 2014 TO JULY 2017 SHOULD NOT BE DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF JUSTICE AND EQUITY. IN W.P.NO.8075/2021
BETWEEN
P. SARASWATHI, W/O P.DURVASALU REDDY (LATE), 75 YEARS, PROPRIETRIX OF M/S. UDAY KIRAN ENTERPRISES, #7, 32ND MAIN 5TH CROSS, BTM LAYOUT STAGE-I, BENGALURU – 560 068. (SENIOR CITIZENSHIP IS NOT CLAIMED) ...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1 . STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR VIDHANA SOUDHA, DR.AMBEDKAR VEEDHI BENGALURU – 560 001. - 30 -
NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
2 . BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 3 . UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICE NEHRU PLACE, NEW DELHI. REPRESENTED BY ITS SECRETARY. 4 .
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. 5 . THE DIRECTORATE GENERAL OF GST(INTELLIGENCE) BENGALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S P ENCLAVE K H ROAD, BENGALURU – 560 027. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6 . THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE C.R. BUILDING, QUEENS ROAD, BENGALURU – 560 001. ….RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI S.N.PRASHANT CHANDRA, ADVOCATE FOR R2;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R6;
SRI B.S.VENKATANARAYANA, ADVOCATE FOR R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE RESPONDENT-6, BEARING SCN SL.NO.47/CMMR/ST/2019
- 31 -
NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
DATED 08.11.2019 (C NO.V/ST/15/46/2016 ADJN B SOUTH) ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.3,51,02,791 (RUPEES THREE CRORE FIFTY ONE LAKHS TWO THOUSAND SEVEN HUNDRED AND NINETY ONE) FOR THE PERIOD JUNE 2014 TO JULY 2017 SHOULD NOT BE DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF JUSTICE AND EQUITY. IN W.P.NO.8081/2021
BETWEEN
M/S. NIRMAL ENVIRO SOLUTIONS PVT. LTD., # 531, 6TH MAIN, 10TH CROSS, BTM LAYOUT II – STAGE BENGALURU – 560 076. REPRESENTED BY ITS M.D., P.VINODH KUMAR ...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1 . STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR VIDHANA SOUDHA, DR.AMBEDKAR VEEDHI BENGALURU – 560 001. 2 . BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 3 . UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICE NEHRU PLACE, NEW DELHI. REPRESENTED BY ITS SECRETARY. - 32 -
NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
4 .
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. 5 . THE DIRECTORATE GENERAL OF GST(INTELLIGENCE) BENGALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S P ENCLAVE K H ROAD, BENGALURU – 560 027. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6 . THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE C.R. BUILDING, QUEENS ROAD, BENGALURU – 560 001. ….RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI S.N.PRASHANT CHANDRA, ADVOCATE FOR R2;
SRI AKASH B. SHETTY, ADVOCATE FOR R4 TO R6;
SRI B.S.VENKATANARAYANA, ADVOCATE FOR R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE RESPONDENT-6, BEARING SCN SL.NO.52/2019-20 (OR NO 47/2019-20 (ST) DGGSTI F NO.VA/27/2019-20 BZU/5650/2019 DATED 11/10/2019 ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.3,99,45,889 (RUPEES THREE CRORE NINETY NINE LAKHS FORTY FIVE THOUSAND EIGHT HUNDRED AND EIGHTY NINE) AND BEARING SCN NO.169/2020-21 1021/2020 (E OFFICE FILE NO.GEXCOM/ADJN/ST/ADC/427/2020 DATED 29/12/2020 ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.81,32,319 FOR THE PERIOD APRIL 2015 TO MARCH 2017 SHOULD NOT BE DEMANDED AMONGST OTHER THINGS FOR THE PERIOD JULY 2014 TO JUNE 2017 SHOULD NOT BE
- 33 -
NC: 2025:KHC:7680 WP No.9522 of 2021 C/W WP No.4495 of 2020 WP No.5024 of 2020 AND 39 OTHERS
DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF JUSTICE AND EQUITY. IN W.P.NO.8111/2021
BETWEEN
P.VIKRAMDEVA REDDY, S/O P.DURVASALU REDDY (LATE) 49 YEARS, PROPRIETOR OF M/S. VARSHINI ENTERPRISES # 8 BEHIND SANDHYA THEATRE OLD MADIWALA, BENGALURU – 560 068. ...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR VIDHANA SOUDHA, DR.AMBEDKAR VEEDHI BENGALURU – 560 001. 2. BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 3.
UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICE NEHRU PLACE, NEW DELHI. REPRESENTED BY ITS SECRETARY. 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI – 110 001. - 34 -
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REPRESENTED BY ITS CHAIRMAN. 5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE) BENGALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S P ENCLAVE K H ROAD, BENGALURU – 560 027. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE C.R. BUILDING, QUEENS ROAD, BENGALURU – 560 001. ….RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI S.N.PRASHANT CHANDRA, ADVOCATE FOR R2;
SRI AKASH B. SHETTY, ADVOCATE FOR R4 TO R6;
SRI B.S.VENKATANARAYANA, ADVOCATE FOR R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE RESPONDENT-5, BEARING SCN SL.NO.51/2019-20 DATED 11/10/2019 (OR NO.48/2019-20 (ST) DGCEI F NO VA/29/2019-20 DGGI BZU/5608/2019 ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.4,66,02,488 (RUPEES FOUR CRORE SIXTY SIX LAKHS TWO THOUSAND FOUR HUNDRED AND EIGHTY EIGHT) FOR THE PERIOD JULY 2014 TO JUNE 2017 SHOULD NOT BE DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF JUSTICE AND EQUITY. IN W.P.NO.8121/2021
BETWEEN:
B.M. RUKMINI, 47 YEARS,
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W/O MUNINADHA # 4 SRI MATHA NILAYA 2ND A-MAIN ROAD 6TH CORSS GOVINDRAJ NAGAR BENGALURU – 560 040. … PETITIONER (BY SRI VIJAYANTH BABU N.S., ADVOCATE)
AND:
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY, ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. BRUHATH BENGALURU MAHANAGARA PALIKE N. R. SQUARE, BENGALURU-560 002, REPRESENTED BY ITS COMMISSIONER. 3.
UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICE, NEHRU PLACE, NEW DELHI-110 001, REPRESENTED BY ITS SECRETARY. 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS CHAIRMAN. 5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT, O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S. P. ENCLAVE, K. H. ROAD, BENGALURU-560 027. - 36 -
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REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU WEST COMMISSIONERATE, 1ST FLOOR BMTC BUS STAND KANAKAPURA ROAD, BANASHANKARI, BENGALURU – 560 070. … RESPONDENTS (BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R2;
SRI AKASH B. SHETTY, ADVOCATE FOR R3;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH BY THE RESPONDENT-6, BEARING C.NO.IV/06/38/2020 BW AE-V/3232 (OR NO.77/2020-21) DATED 16.06.2020 ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.80,60,298 (RUPEES EIGHTY LAKHS SIXTY THOUSAND TWO HUNDRED AND NINETY EIGHT) FOR THE PERIOD OCTOBER 2014 TO JUNE 2017 SHOULD NOT BE DEMANDED AMONGST OTHER THINGS, IN THE INTEREST O JUSTICE AND EQUITY. IN W.P.NO.8124/2021
BETWEEN:
P.VITTALNATH REDDY, S/O CHENGA REDDY, 46 YEARS, PROPRIETOR OF M/S. PARISHUDH VENTURES # 79, 1ST MAIN MICO LAYOUT, BTM STAGE-II, BENGALURU – 560 076. … PETITIONER (BY SRI VIJAYANTH BABU N.S., ADVOCATE)
AND:
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1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY, ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. BRUHATH BENGALURU MAHANAGARA PALIKE N. R. SQUARE, BENGALURU-560 002, REPRESENTED BY ITS COMMISSIONER. 3. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICE, NEHRU PLACE, NEW DELHI, REPRESENTED BY ITS SECRETARY. 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT, O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S. P. ENCLAVE, K. H. ROAD, BENGALURU-560 027. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE, C.R.BUILDING, QUEENS ROAD, BENGALURU – 560 001. … RESPONDENTS (BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R2;
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SRI. B. S. VENKATANARAYANA, ADVOCATE FOR R3;
SMT. VANITHA K.R., ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE RESPONDENT-6, BEARING SCN SL NO.59/COMMR/ST/2019 DATED 11/11/2019 (C NO.V/ST/15/53/2019 ADJN B SOUTH) ASKING AS WHY PAYMENT OF SERVICE TAX OF RS.5,69,04,465 (RUPEES FIVE CRORE SIXTY NINE LAKHS FOUR THOUSAND FOUR HUNDRED AND SIXTY FIVE) FOR THE PERIOD JUNE 2014 TO JULY 2017 SHOULD NOT BE DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF JUSTICE AND EQUITY. IN W.P.NO.8125/2021
BETWEEN:
P HARSHAVARDHAN REDDY, 47 YEARS, S/O P.JANARDHAN REDDY, # 401/4 OLD NO.10, 14TH MAIN VENKATESSWARA LAYOUT, MADIWALA, BENGALURU – 560 068. … PETITIONER (BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. BRUHATH BENGALURU MAHANAGARA PALIKE N. R. SQUARE,
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BENGALURU-560 002, REPRESENTED BY ITS COMMISSIONER. 3. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICES, NEHRU PLACE, NEW DELHI. REPRESENTED BY ITS SECRETARY. 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001. REPRESENTED BY ITS CHAIRMAN. 5.
THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT, O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S. P. ENCLAVE, K. H. ROAD, BENGALURU- 27. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONARATE C.R. BUILDING, QUEENS ROAD, BENGLAURU – 560 001. …..RESPONDENTS (BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R2;
SRI B.S. VENKATANARAYANA, ADVOCATE FOR R3;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE RESPONDENT-5, BEARING SCN SL.NO.47/2019-20 (OR NO.40/2019-20(ST), DATED 11.10.2019 ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.3,02,01,153 (RUPEES THREE CRORE TWO LAKHS ONE THOUSAND ONE HUNDRED AND FIFTY
- 40 -
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THREE) FOR THE PERIOD JUNE 2014 TO JULY 2017 SHOULD NOT BE DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF JUSTICE AND EQUITY. IN W.P.NO.8127/2021
BETWEEN:
M/S. SRP CLEAN ENVIRO ENGINEERS PVT LTD., #21, 1ST B CROSS OLD MADIWALA, BENGALURU – 560 068 REPRESENTED BY ITS JOINT DIRECTOR P. VISHWAKSENA REDDY … PETITIONER (BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY DEPARTMENT OF FINANCE ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. BRUHATH BENGALURU MAHANAGARA PALIKE N. R. SQUARE, BENGALURU-560 002, REPRESENTED BY ITS COMMISSIONER. 3. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICES, NEHRU PLACE, NEW DELHI. REPRESENTED BY ITS SECRETARY. - 41 -
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4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS CHAIRMAN. 5.
THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT, O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S. P. ENCLAVE, K. H. ROAD, BENGALURU- 27. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONARATE C.R. BUILDING, QUEENS ROAD, BENGLAURU – 560 001. …RESPONDENTS (BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R2;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4;
SRI AKASH B. SHETTY, ADVOCATE FOR R3, R5 & R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE RESPONDENT-6, BEARING SCN SL.NO.56/C OMMR/ST/2019-20 DATED 11.11.2019 [C NO.V/ST/15/58/2019 ADJN B SOUTH ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.3,51,71,275 (RUPEES THREE CRORE FIFTY ONE LAKHS SEVENTY ONE THOUSAND TWO HUNDRED AND SEVENTY FIVE) FOR THE PERIOD JUNE 2014 TO JULY 2017 SHOULD NOT BE DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF JUSTICE AND EQUITY. IN W.P.NO.8128/2021
BETWEEN:
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C.V.BHANUMURTHY REDDY, S/O VENUGOPAL REDDY (LATE) 64 YEARS, #8, 14TH MAIN ROAD, VENKATESWARA LAYOUT, MADIWALA, BENGALURU – 560 068. (SENIOR CITIZENSHIP NOT CLAIMED) … PETITIONER (BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY DEPARTMENT OF FINANCE ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. BRUHATH BENGALURU MAHANAGARA PALIKE N. R. SQUARE, BENGALURU-560 002, REPRESENTED BY ITS COMMISSIONER. 3. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICES, NEHRU PLACE, NEW DELHI. REPRESENTED BY ITS SECRETARY. 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS CHAIRMAN. 5.
THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT,
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O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S. P. ENCLAVE, K. H. ROAD, BENGALURU- 27. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONARATE C.R. BUILDING, QUEENS ROAD, BENGLAURU – 560 001. …RESPONDENTS (BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R2;
SRI B.S. VENKATANARAYANA, ADVOCATE FOR R3;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE RESPONDENT-6, BEARING SCN SL.NO.88/2019-20 ADDL COMMR DATED 11/11/2019 (C NO.V/ST/15/43/2019 ADJN BS ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.1,70,83,026 (RUPEES ONE CRORE SEVENTY LAKHS EIGHTY THREE THOUSAND AND TWENTY SIX) FOR THE PERIOD JUNE 2014 TO JULY 2017 SHOULD NOT BE DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF JUSTICE AND EQUITY. IN W.P.NO.8130/2021
BETWEEN:
M/S SRP CORPORATION # 20, 32ND MAIN 5TH CROSS DOLLARS COLONY BTM STAGE-1 BENGALURU – 560 068 REPRESENTED BY ITS PROPRIETOR E RAMANA REDDY. … PETITIONER
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(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY DEPARTMENT OF FINANCE ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. BRUHATH BENGALURU MAHANAGARA PALIKE N. R. SQUARE, BENGALURU-560 002, REPRESENTED BY ITS COMMISSIONER. 3. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICES, NEHRU PLACE, NEW DELHI. REPRESENTED BY ITS SECRETARY. 4.
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS CHAIRMAN. 5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT, O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S. P. ENCLAVE, K. H. ROAD, BENGALURU- 27. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONARATE C.R. BUILDING, QUEENS ROAD,
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BENGLAURU – 560 001. …..RESPONDENTS (BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R2;
SRI B.S.VENKARANARAYANA, ADVOCATAE FOR R3;
SRI AKASH B. SHETTY, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE RESPONDENT-6, BEARING SCN SL.NO.58/C OMMR/ST/2019-20 DATED 11.11.2019 [C NO.V/ST/15/62/2019 HPU B SOUTH] ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.6,16,75,256 (RUPEES SIX CRORE SIXTEEN LAKHS SEVENTY FIVE THOUSAND TWO HUNDRED AND FIFTY SIX) FOR THE PERIOD JUNE 2014 TO JULY 2017 SHOULD NOT BE DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF JUSTICE AND EQUITY. IN W.P.NO.17279/2021
BETWEEN:
1. Y A DHANASHEKAR AGED ABOUT 53 YEARS, S/O G ASHWATHAIAH (LATE) NO.28/20, BALEANJANEYA TEMPLE STREET YELAHANKA, BENGALURU – 560 064. 2. MADHU SUDHAN S/O SOMA REDDY, AGED ABOUT 27 YEARS, #30, 3RD CROSS, 3RD MAIN KAMMANAHALLI MAIN ROAD, KALYAN NAGAR, BENGALURU – 560 084. 3. M SURESHA
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PROPRIETOR OF M/S SHRI MANJUNATHA ENTERPRISES, AGED ABOUT 52 YEARS, S/O MARIYAPPA (LATE) #255, 6TH MAIN, IDEAL HOME TOWNSHIP, R R NAGAR, BENGALURU 560 098. 4. SAKE NARAYANA PALLAVI AGED ABOUT 38 YEARS, PROPRIETOR OF M/S MATHASHREE CLEAN AND GREEN W/O C T JAGANNATH NO.439/3, 16TH MAIN, 20TH CROSS, V S GARDEN, BENGALURU – 560 023. 5.
M/S. K P S ENTERPRISES NO.111, GROUND FLOOR, YELLAMMA TEMPLE STREET, TUNGANAGAR, HEROHALLI, MAGADI MAIN ROAD, BENGALURU – 560 091. REPRESENTED BY ITS PARTNER KRISHNA C.
6. C N GANESH AGED ABOUT 44 YEARS, S/O NAGABHUSHANAM, NO.15/1, 4TH CROSS, OBLESH COLONY, JR NAGAR (SOUTH) BENGALURU 560 018. … PETITIONERS (BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY, ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR AMBEDKAR VEEDHI,
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BENGALURU-560 001. 2. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICE, NEHRU PALACE, NEW DELHI – 110 019. REPRESENTED BY ITS SECRETARY. 3. BRUHATH BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 4. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS NORTH BLOCK, NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. 5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT, O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #112, S P ENCLAVE, K H ROAD, BENGALURU - 560 027. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6. THE JOINT COMMISSIONER OF CENTRAL TAX BENGALURU NORTH COMMISSIONERATE, HMT BHAVAN, GANGANAGAR, BENGALURU – 560 032. 7. THE JOINT COMMISSIONER OF CENTRAL TAX BENGALURU EAST COMMISSIONERATE, TTMC/BMTC BUILDING, 5TH FLOOR, DOMMALURU, BENGALURU – 560 071. 8. THE JOINT COMMISSIONER OF CENTRAL TAX BENGALURU WEST COMMISSIONERATE,
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1ST FLOOR, BMTC BUILDING, BANASHANKARI, BENGALURU – 560 0770. 9. THE ASSISTANT COMMISSIONER OF CENTRAL TAX BENGALURU NORTH-WEST DIVISION-4, 16/1 S.P. COMPLEX, LAL BAGH ROAD, BENGALURU – 560 027.
….RESPONDENTS (BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI MADANAN PILLAI R., CGC FOR R2;
SRI PRASHANTH CHANDRA, ADVOCATE FOR R3;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R9)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH NOTICE BEARING DIN-20210457YW0000999EAE174/2021 DATED 26/04/2021 ISSUED BY RESPONDENT-6, (ANNEXURE-A1) DEMANDING A SUM OF RS.1,05,41,071 (RUPEES ONE CRORE FIVE LAKHS FORTY ONE THOUSAND AND SEVENTY ONE) FROM PETITIONER-1 TOWARDS SERVICE TAX FOR THE PERIOD APRIL-2015 TO JUNE-2017, AMONGST OTHER THINGS AND ETC. IN W.P.NO.18392/2021
BETWEEN:
1. S RAMACHANDRA REDDY AGED ABOUT 60 YEARS, S/O H.A. SHAMANAN REDDY (LATE), NO.15, GREEN VILLAS, HALANAYAKANAHALI, CARMELRAM, BENGALURU – 560 035. (SENIOR CITIZENSHIP IS NOT CLAIMED)
2. CHENNAKESHAVA V PROPRIETOR, M/S. SRI LAKSHMI VENKATESWRA ENTERPRISES,
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NO.484/21, 1ST CROSS, VENKATASWAMY GARDEN, BENGALURU – 560 026. … PETITIONERS (BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICES, NEHRU PLACE, NEW DELHI. REPRESENTED BY ITS SECRETARY. 3. BRUHATH BENGALURU MAHANAGARA PALIKE N. R. SQUARE, BENGALURU-560 002, REPRESENTED BY ITS COMMISSIONER. 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS CHAIRMAN. 5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT, O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S. P. ENCLAVE, K. H. ROAD, BENGALURU- 560 027. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. - 50 -
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6. THE JOINT COMMISSIONER OF CENTRAL TAX BENGALURU EASTCOMMISSIONARATE TTMC/BMTC BUILDING, BENGALURU, BENGALURU – 560 070. 7.
THE JOINT COMMISSIONER OF CENTRAL TAX BENGALURU WEST COMMISSIONERATE 1ST FLOOR, BMTC BUILDING, BANASHANKARI, BENGALURU – 560 070. ….RESPONDENTS (BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI MADANAN PILLAI R., CGC FOR R2;
SRI K.S.MALLIKARJUN REDDY, ADVOCATE FOR R3;
SRI N.R.JAGADESWARA, ADVOCATE FOR R3;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R7)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE NOTICE BEARING SCN NO.36/2019-20 JC ADJN (C.NO.IV/06/184/2018CT/EAST/AE-1) 636/2020 DATED 30.01.2020 ISSUED BY RESPONDENT-6 (ANNEXURE-A), DEMANDING A SUM OF RS.1,85,32,881 (RUPEES ONE CRORE EIGHTY FIVE LAKHS THIRTY TWO THOUSAND EIGHT HUNDRED AND EIGHTY ONE) TOWARDS SERVICE TAX FOR THE PERIOD OCROBER 2014 TO JUNE 2017, AMONGST OTHER THINGS AND ETC. IN W.P.NO.18433/2021
BETWEEN:
1. M/S. V.R. ENTERPRISES NO.15/1, 1ST A-CROSS 25TH MAIN, SRINAGAR BENGALURU – 560 050. REPRESENTED BY ITS PROPRIETOR S.VENKATA RAMANA, 31 YEARS,
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S/O K.N.SOUNDIRAN
2. B.S. SURESH CHANDRANATH AGED ABOUT 45 YEARS S/O. B.SHIVALINGAPPA PROPRIETOR, M/S. SURESH CHANDRANATH ENTERPRISES NO.10, 1ST MAIN, JJR NAGAR, CHAMARAJAPET, BENGALURU – 560 026. 3. B.J.BASAVARAJU AGED ABOUT 45 YEARS S/O B.SHIVALINGAPPA PROPRIETOR, M/S. SHRI VEERABHADRA SWAMY ENTERPRISES, BANASHANKARI II STAGE, BENGALURU – 560 028. … PETITIONERS (BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICES, NEHRU PLACE, NEW DELHI. REPRESENTED BY ITS SECRETARY. 3. BRUHATH BENGALURU MAHANAGARA PALIKE
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N. R. SQUARE, BENGALURU-560 002, REPRESENTED BY ITS COMMISSIONER. 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS CHAIRMAN. 5.
THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT, O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S. P. ENCLAVE, K. H. ROAD, BENGALURU- 560 027. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6. THE JOINT COMMISSIONER OF CENTRAL TAX BENGALURU WEST COMMISSIONARATE 1ST FLOOR, BMTC BUILDING, BANASHANKARI, BENGALURU – 560 070. ….RESPONDENTS (BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI MADANAN PILLAI R., CGC FOR R2;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R3;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE NOTICE DATED 26.04.2021 BEARING SL.NO.229/2021-22 (GEXCOM/SCN/ST /4459/2021-CGST-WEST-DIV-4-COMMRTE- BENGLAURU(W) 6829 ISSUED BY RESPONDENT-6 (ANNEXURE- A) DEMANDING FROM PETITIONER-1 A SUM OF RS.96,29,599 ( RUPEES NINETY SIX LAKHS TWENTY NINE THOUSAND FIVE HUNDRED AND NINETY NINE) TOWARDS SERVICE TAX FOR THE PERIOD APRIL 2015- TO JUNE 2017, AMONGST OTHER THINGS AND ETC. IN W.P.NO.20899/2021
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BETWEEN:
1. PUNITH KUMAR K AGED 32 YEARS, S/O KRISHNA REDDY NO.127, MUTHSANDRA VARTHUR (VIA) BENGALURU - 560 087. 2. M/S. NIRANJAN ENTERPRISES NO.69/A, MRS PALYA NANDIDURG ROAD, BENSON TOWN BENGALURU-560 046. REP. BY ITS PROPRIETOR N.SRIDHAR 43 YEARS, S/O K.O.NARASIMHA. 3. PRASANNA KUMAR SHAMAIAH AGED ABOUT 46 YEARS S/O SHAMAIAH A NO.21, 5TH MAIN, 6TH CROSS, KRISHNAPPA BLOCK, GANGANAGAR R.T.NAGAR, BENGALURU - 560 032. 4. K.O.SRINIVAS AGED ABOUT 48 YEARS, S/O K.H.OBALESH (LATE) NO.42, CORPORATION LAYOUT KASTURIBANAGAR PIPELINE BENGALURU - 560 026. … PETITIONERS (BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY, ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR AMBEDKAR VEEDHI,
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BENGALURU-560001
2.
UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICE, NEHRU PALACE, NEW DELHI-110019 REPRESENTED BY ITS SECRETARY
3. BRUHATH BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU-560002 REPRESENTED BY ITS COMMISSIONER
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110001 REPRESENTED BY ITS CHAIRMAN. 5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT, O/O THE PRINCIPAL ADDL DIRECTOR GENERAL #112, S P ENCLAVE, K H ROAD, BENGALURU - 560 027. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL
6. PRINCIPAL COMMISSIONER OF CENTRAL TAX GST COMMISSIONERATE, BENGALURU EAST BMTC BUILDING, DOMMALURU BENGALURU-560 070. 7. PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU NORTH COMMISSIONARATE, HMT BHAVAN, GANGA NAGAR, BENGALURU – 560 032. - 55 -
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8. PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU WEST COMMISSIONARATE, BMTC BUILDING, BANASHANKARI, BENGALURU – 560 032. 9. DEPUTY COMMISSIONER OF CENTRAL TAX GST COMMISSIONERATE, BENGALURU EAST ED-8, 2ND FLOOR, BMTC BUILDING, DOMMALURU, BENGALURU – 560 071. ….RESPONDENTS (BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI MADANAN PILLAI R., CGC FOR R2;
SRI H. DEVENDRAPPA, ADVOCATE FOR R3;
SRI PRASHANTH CHANDRA, ADVOCATE FOR R3;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R9)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH NOTICE ISSUED TO THE PETITIONER-1 FROM THE OFFICE OF RESPONDENT-6 BEARING C.NO.GEXCOM/AE/INV/301/2021-AE-O/O PR COMMR-CGST-BENGALURU (E) (NSC SL.NO.24/2021- 22/DC/AE/ST) DATED 21.10.2021 (ANNEXURE-A1) DEMANDING A SUM OF RS3041,839 (RUPEES THIRTY LAKHS FORTY NINE) TOWARDS SERVICE TAX, AMONGST OTHER THINGS, FOR THE PERIOD APRIL 2016 TO JUNE-2017 AND OTHERS. IN W.P.NO.21379/2021
BETWEEN:
1. M/S. SRI RAMANJANEYA PRASANNA ENTERPRISES PVT. LTD., NO.402/30, GROUND FLOOR, 13TH CROSS, 16TH A-MAIN VENKATESHWARA LAYOUT (OLD MADIWLA) BTM LAYOUT, BENGALURU – 560 068.
REPRESENTED BY ITS PROPRIETOR
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P. VIJAYDEVA REDDY. 2. P. VIJAYDEVA REDDY AGED ABOUT 49 YEARS S/O. C. VENKATAMUNI REDDY NO.9, 14TH MAIN VENKATESHWARA LAYOUT (OLD MADIWALA) BTM LAYOUT, BENGALURU – 560 068. … PETITIONERS (BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY, ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR AMBEDKAR VEEDHI, BENGALURU-560 001. 2. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICES, NEHRU PALACE, NEW DELHI – 110 019. REPRESENTED BY ITS SECRETARY. 3. MYSURU CITY CORPORATION NEW SAYYAJI RAO ROAD MYSORE – 570 024. REPRESENTED BY ITS COMMISSIONER. 4. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS NORTH BLOCK, NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. - 57 -
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5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT, O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #112, S P ENCLAVE, K H ROAD, BENGALURU - 560 027. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6. THE ADDITIONAL COMMISSIONER BENGALURU SOUTH OFFICE OF THE COMMISSIONERATE OF CENTRAL TAX, BENGALURU SOUTH COMMISSIONERATE, C.R.BUILDING, QUEENS ROAD, BENGALURU – 560 001. 7. THE DEPUTY COMMISSIONER OF CENTRAL TAX SOUTH DIVISION-4, 7TH FLOOR KENDRIYA SADAN, KORAMANGALA BENGALURU – 560 034. ….RESPONDENTS (BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI MADANAN PILLAI R., CGC FOR R2;
SMT GEETHADEVI M.P., ADVOCATE FOR R3;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R7)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH NOTICE BEARING SL.NO.83/2019-20 (ST) (C.NO.V/ST/15/40/2019 ADJN-BS) DATED 11/11/2019 ISSUED TO PETITIONER-1 BY RESPONDENT-6 (ANNEXURE-A) DEMANDING A SUM OF RS.1,16,75/557 (RUPEES ONE CRORE SIXTEEN LAKHS SEVENTY FIVE THOUSAND FIVE HUNDRED AND FIFTY SEVEN) TOWARDS SERVICE TAX FOR THE PERIOD JULY 2014 TO JUNE 2017, AMONGST OTHER THINGS AND ETC.
IN W.P.NO.5204/2022
BETWEEN:
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R. SHANKAR REDDY S/O RAMAIAH REDDY (LATE) AGED ABOUT 54 YEARS # 252/A, 31ST MAIN ROAD H.S.R. LAYOUT, SECTOR-II BENGALURU – 560 102. … PETITIONER (BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY, ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. BRUHATH BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 3. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICE, NEHRU PALACE, NEW DELHI – 110 019. REPRESENTED BY ITS SECRETARY. 4. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS NORTH BLOCK, NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. 5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT,
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O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #112, S P ENCLAVE, K H ROAD, BENGALURU - 560 027. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6. THE DEPUTY COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE SOUTH DIVISION-5, 7TH FLOOR, F-WING KENDRIYA SADAN, KORAMANGALA, BENGALURU – 560 034. ….RESPONDENTS (BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI K.S.MALLIKARJUN REDDY, ADVOCATE FOR R2;
SMT VANITA K.R., ADVOCATE FOR R3;
SRI AKASH B. SHETTY, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH SHOW CAUSE DEMAND NOTICE BEARING SCN NO.289/2020-21 AC-SDS DATED 27/10/2020 (FILE NO.GEXCOM/TECH/ST/367/2020- CGST-DIV-SD-5-COMMRTE-BENGALURU(S)-DSDS-289) (ANNEXURE-P) ISSUED BY THE RESPONDENT-6 TO THE PETITIONER AND ETC. IN W.P.NO.6345/2022
BETWEEN
M/S. SRI BALAJI ENERPRISES # 265, 1ST B-MAIN ROAD, VIII-BLOCK, KORAMANGALA BENGALURU – 560 095. REPRESENTED BY ITS PROPRIETOR R. VENKATESH. ...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
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AND
1 . STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR VIDHANA SOUDHA, DR.AMBEDKAR VEEDHI BENGALURU – 560 001. 2 . BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 3 .
UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICE NEHRU PLACE, NEW DELHI – 110 019. REPRESENTED BY ITS SECRETARY. 4 . CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. 5 . THE DIRECTORATE GENERAL OF GST(INTELLIGENCE) BENGALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S P ENCLAVE K H ROAD, BENGALURU – 560 027. REPRESENTED BY ITS PRINCIPAL ADDL DIRECTOR GENERAL. 6 . THE COMMISSIONER OF CENTRAL TAX BENGALURU NORTH COMMISSIONERATE C.R.BUILDING, QUEENS ROAD, BENGALURU – 560 001. - 61 -
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….RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI B.S.SATYANANDA, ADVOCATE FOR R2;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R3 AND R6;
SRI AKASH B. SHETTY, ADVOCATE FOR R4 TO R5)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE DEMAND NOTICE BEARING SCN NO.88/2021 (FILE NO.GEXCOM/ADJN/ST/ADC/548/2021) DATED 23.04.2021 FOR THE PERIOD 2015-16 AND 2016-17 (ANNEXURE-N) ISSUED BY RESPONDENT6 TO THE PETITIONER AND ETC. IN W.P.NO.14140/2022
BETWEEN
M/S. CPC & SONS #195/14, 7TH MAIN V.S.GARDEN, JJR NAGAR, BENGALURU – 560 026. REPRESENTED BY ITS PROPRIETOR DILIP KUMAR C.M. PROPRIETORSHIP), ...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1 . STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR VIDHANA SOUDHA, DR.AMBEDKAR VEEDHI BENGALURU – 560 001. - 62 -
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2 . BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 3 . UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICE NEHRU PLACE, NEW DELHI – 110 019. REPRESENTED BY ITS SECRETARY. 4 .
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. 5 . THE DIRECTORATE GENERAL OF GST(INTELLIGENCE) BENGALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S P ENCLAVE K H ROAD, BENGALURU – 560 027. REPRESENTED BY ITS PRINCIPAL ADDL DIRECTOR GENERAL. 6 . THE JOINT COMMISSIONER OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL TAX GST WEST COMMISSIONERATE, 1ST FLOOR, BMTC BUILDING, BANASHANKARI, BENGALURU – 560 070. ….RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI MALLIKARJUNA REDDY, ADVOCATE FOR R2;
SMT VANITHA K.R., ADVOCATE FOR R3 TO R6;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
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ISSUE WRIT OF CERTIORARI AND QUASH THE IMPUGNED SHOW CAUSE NOTICE (ANNEXURE-P) ISSUED BY RESPONDENT-6 BEARING SL.NO.95/2021-22/WD-4 (FILE NO.GEXCOM/AE/INV/ST/14/2021-CGST-RANGE-AWEST-DIV-4- COMMRTE-BENGALURU (W) DATED 26.04.2021 ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.1,55,34,492 (RUPEES ONE CRORE FIFTY FIVE LAKHS THIRTY FOUR THOUSAND FOUR HUNDRED AND NINETY TWO) FOR THE PERIOD 01/04/2014 TO 30/06/2017 SHOULD NOT BE DEMANDED AND RECOVERED, AMONGST OTHER THINGS AND ETC. IN W.P.NO.20789/2022
BETWEEN
M.SOMA REDDY S/O MUNISHYAM REDDY AGED ABOUT 52 YEARS, # 309, 3RD CROSS, 3RD MAIN, KAMMANAHALLI MAIN ROAD, BENGALURU – 560 084. ...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1 . STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR VIDHANA SOUDHA, DR.AMBEDKAR VEEDHI BENGALURU – 560 001. 2 . BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 3 . UNION OF INDIA
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BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICE NEHRU PLACE, NEW DELHI – 110 019. REPRESENTED BY ITS SECRETARY. 4 .
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. 5 . THE DIRECTORATE GENERAL OF GST(INTELLIGENCE) BENGALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S P ENCLAVE K H ROAD, BENGALURU – 560 027. REPRESENTED BY ITS PRINCIPAL ADDL DIRECTOR GENERAL. 6 . THE JOINT COMMISSIONER OF CENTRAL TAX BENGALURU EAST COMMISSIONERATE, 3RD AND 4TH FLOORS, BMTC BUS STAND, DOMMALURU, BENGALURU – 560 071. ….RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI MADANAN PILLAI, C.G.C., FOR R3;
SMT JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R6;
SRI PAWAN KUMAR, ADVOCATE FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH CAUSE DEMAND NOTICE BEARING SCN NO.19/2021/JC/AE/ST DATED 19.04.2021 (FILE NO.GEXCOM/AE/VRFN/TPD/186/2021-AE, PRODUCED HEREWITH AS ANNEXURE-A, ISSUED BY THE RESPONDENT-6 TO THE PETITIONER AND ETC. IN W.P.NO.5150/2023
BETWEEN
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M.N.MAYANNA GOWDA S/O NANJAIAH AGED ABOUT 57 YEARS, NO.290, 3RD CROSS, 10TH MAIN, MANJUNATHA NAGAR, BENGALURU – 560 010. ...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR VIDHANA SOUDHA, DR.AMBEDKAR VEEDHI BENGALURU – 560 001. 2. BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 3. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICE NEHRU PLACE, NEW DELHI – 110 019. REPRESENTED BY ITS SECRETARY. 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. 5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE) BENGALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S P ENCLAVE K H ROAD, BENGALURU – 560 027.
REPRESENTED BY ITS
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PRINCIPAL ADDL DIRECTOR GENERAL. 6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU WEST COMMISSIONERATE 1ST FLOOR, BMTC BUILDING, BANASHANKARI, BENGALAURU – 560 070. 7. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, GST, BENGALURU NORTH WEST COMMISSIONERATE 2ND FLOOR, BMTC BUS STAND COMPLEX, SHIVAJI NAGAR, BENGALURU – 560 051. ….RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI MADANAN R. PILLAI, C.G.C., FOR R3;
SRI B.S.SATYANAND, ADVOCATE FOR R2;
SRI AKASH B. SHETTY, ADVOCATE FOR R7;
SRI JEEVAN J.NEERALGI, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH SHOW CAUSE NOTICE BEARING SCN NO.104/2021 (C.NO.IV/09/11/2021 NWDI 95/2021) DATED 27/04/2021, PRODUCED HEREWITH AS ANNEXURE-A, ISSUED BY THE RESPONDENT-7 TO THE PETITIONER AND ETC. IN W.P.NO.6187/2023
BETWEEN
1. M/S R P B ENERPRISES 1ST FLOOR #NO.56, 4TH MAIN ROAD MLA LAYOUT, R T NAGAR BENGALURU – 560 032. REP BY ITS PROPRIETOR A.OBLESH
2. M/S BHARATH KUMAR ENTERPRISES #.NO.68, MRS PALYA
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NANDIDURG ROAD, BENSON TOWN, BENGALURU – 560 046. REP BY ITS PROPRIETOR A OBLESH ...PETITIONERS
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1 . STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR VIDHANA SOUDHA, DR.AMBEDKAR VEEDHI BENGALURU – 560 001. 2 . BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 3 . UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICE NEHRU PLACE, NEW DELHI – 110 019. REPRESENTED BY ITS SECRETARY. 4 . CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. 5 .
THE DIRECTORATE GENERAL OF GST(INTELLIGENCE) BENGALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S P ENCLAVE K H ROAD, BENGALURU – 560 027. REPRESENTED BY ITS
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PRINCIPAL ADDL DIRECTOR GENERAL. 6 . THE COMMISSIONER OF CENTRAL TAX BENGALURU NORTH COMMISSIONERATE HMT BHAVAN, GANGA NAGAR BENGALURU – 560 032. ….RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R2;
SRI AKASH B. SHETTY, ADVOCATE FOR R3 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE DEMAND NOTICE BEARING NO.10/ST/2022-23 941/2022 DATED 04.04.2022, ANNEXURE-Q, FROM THE OFFICE BY RESPONDENT-6 ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.79,91,286 (RUPEES SEVENTY NINE LAKHS NINETY- ONE THOUSAND TWO HUNDRED AND EIGHTY-SIX) FOR THE PERIOD OCTOBER 2016 TO JUNE 2017 SHOULD NOT BE DEMANDED AND RECOVERED AND ETC. IN W.P.NO.7219/2023
BETWEEN:
M/S BALAJI CLEANING AND TRANSPORT ASSOCIATES #20, 2ND CROSS, 2ND MAIN ROAD, MARENAHALLI, VIJAYANAGAR, BENGALURU – 560 040. REPRESENTED BY ITS PROPRIETOR S.V.MANJUNATH REGISTER UNDER KARNATAKA SHOPS AND COMMERCIAL ESTABLISHMENT ACT 1981. … PETITIONER (BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
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AND:
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY, ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. BRUHATH BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 3. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICE, NEHRU PALACE, NEW DELHI – 110 019. REPRESENTED BY ITS SECRETARY. 4. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS NORTH BLOCK, NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. 5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT, O/O. THE PRINCIPAL ADDL.
DIRECTOR GENERAL #112, S P ENCLAVE, K H ROAD, BENGALURU - 560 027. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU WEST COMMISSIONERATE, BMTC BUILDING, BANASHANKARI, BENGALURU – 560 070. - 70 -
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7. THE COMMISSIONER OF CENTRAL TAX (APPEALS) OFFICE OF THE COMMISSIONER OF CENTRAL TAX, S1 AND S2, VINAYAMARG, SIDDHARTHNAGAR, MYSORE – 570 011. ….RESPONDENTS (BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R2;
SRI MADANAN R. PILLAI, CGC FOR R3;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R7)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE NOTICE (ANNEXURE-K) BEARING NO.83/2020 BW AE III (FILE NO.GEXCOM/AE/VRGN/TPD/432/2020-AE) DATED 29/09/2020 FROM THE OFFICE BY RESPONDENT-6 ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.1,40,84,857 (RUPEES ONE CRORE FORTY LAKHS EIGHTY-FOUR THOUSAND EIGHT HUNDRED AND FIFTY-SEVEN) FOR THE PERIOD OCTOBER 2014 TO JUNE 2017 SHOULD NOT BE DEMANDED AND RECOVERED AND ETC. IN W.P.NO.10103/2023
BETWEEN
GANGADHARASWAMY MUNIYAPPA 49 YEARS, PROPRIETOR CHITHRASHREE ENTERPRISES NO.172 NTI LAYOUT I PHASE RAJIV GANDHI NAGAR SAHAKARNAGAR BENGALURU – 560 092. ...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
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1 . STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR VIDHANA SOUDHA, DR.AMBEDKAR VEEDHI BENGALURU – 560 001. 2 . BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 3 . UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICE NEHRU PLACE, NEW DELHI – 110 019. REPRESENTED BY ITS SECRETARY. 4 . CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI – 110 001.
REPRESENTED BY ITS CHAIRMAN. 5 . THE DIRECTORATE GENERAL OF GST(INTELLIGENCE) BENGALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S P ENCLAVE K H ROAD, BENGALURU – 560 027. REPRESENTED BY ITS PRINCIPAL ADDL DIRECTOR GENERAL. 6 . THE COMMISSIONER OF CENTRAL TAX BENGALURU NORTH COMMISSIONERATE HMT BHAVAN, GANGA NAGAR, BENGALURU – 560 001. ….RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI S.N.PRASHANT CHANDRA, ADVOCATE FOR R2;
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SRI ANUPORNA BORDOLOI, ADVOCATE FOR R3;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE DEMAND NOTICE BEARING NO.14/ST/2022-23 1112/2022 DATED 08.04.2022 (ANNEXURE-H) FROM THE OFFICE BY RESPONDENT-6 ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.1,02,77,153 (RUPEES ONE CRORE TWO LAKHS SEVENTY-SEVEN THOUSAND ONE HUNDRED AND FIFTY THREE) FOR THE PERIOD 2016-17 TO JUNE 2017 SHOULD NOT BE DEMANDED AND RECOVERED AND ETC. IN W.P.NO.16173/2023
BETWEEN
M/S. CHAMUNDESHWARI ENTERPRISES, NO.4/1, 2ND MAIN ROAD, C-STREET, NEW GUDDAHALLI, MYSORE ROAD, BENGALURU – 560 026. REP. BY ITS PROPRIETOR C.S.SURESH REGISTERED UNDER ESTABLISHMENTS ACT, 1961. ...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1 . STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR VIDHANA SOUDHA, DR.AMBEDKAR VEEDHI BENGALURU – 560 001. - 73 -
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2 . BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 3 . UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICE NEHRU PLACE, NEW DELHI – 110 019. REPRESENTED BY ITS SECRETARY. 4 . CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI – 110 001.
REPRESENTED BY ITS CHAIRMAN. 5 . THE DIRECTORATE GENERAL OF GST(INTELLIGENCE) BENGALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S P ENCLAVE K H ROAD, BENGALURU – 560 027. REPRESENTED BY ITS PRINCIPAL ADDL DIRECTOR GENERAL. 6 . THE PRINCIPAL COMMISSIONER OF CENTRAL TAX GST WEST COMMISSIONERATE, 1ST FLOOR, BMTC BUILDING, BANASHANKARI, BENGALURU – 560 070. ….RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SMT M.R.SINCHANA, ADVOCATE FOR R2;
SRI JEEVAN J.NEERALGI, ADVOCATE FOR R4 AND R6;
SMT PREETHA MAHADEVAN, ADVOCATE FOR R3;
SRI S.N.PRASHANT CHANDRA, ADVOCATE FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE DEMAND (ANNEXURE-K) BEARING SCN NO.80/2021/BW/AE-VI
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DATED 21.04.2021 (FINE NO.GEXCOM/SCN/ST/3556/2021) ISSUED BY THE OFFICE OF RESPONDENT-6 ASKING THE PETITIONER AS TO WHY PAYMENT OF SERVICE TAX OF RS.1,05,25,783 (RUPEES ONE CRORE FIVE LAKHS TWENTY- FIVE THOUSAND SEVEN HUNDRED AND EIGHTY THREE) FOR THE PERIOD OCTOBER 2015 TO JUNE 2017 SHOULD NOT BE DEMANDED AND RECOVERED AMONGST OTHER THINGS AND ETC. IN W.P.NO.21347/2023
BETWEEN
KRISHNAPPA PRABHAKAR S/O KRISHNAPPA AGED ABOUT 42 YEARS, #154, 1ST FLOOR SHABARI NAGAR, BYATARAYANAPURA, BENGALURU – 560 092. ...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1 . STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR VIDHANA SOUDHA, DR.AMBEDKAR VEEDHI BENGALURU – 560 001. 2 . BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 3 . UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE
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GOVERNMENT OFFICE NEHRU PLACE, NEW DELHI – 110 019. REPRESENTED BY ITS SECRETARY. 4 .
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. 5 . THE DIRECTORATE GENERAL OF GST(INTELLIGENCE) BENGALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S P ENCLAVE K H ROAD, BENGALURU – 560 027. REPRESENTED BY ITS PRINCIPAL ADDL DIRECTOR GENERAL. 6 . ADDITIONAL COMMISSIONER OF CENTRAL TAX BENGALURU NORTH COMMISSIONERATE GROUND FLOOR, HMT BHAVAN, GANGANAGAR, BENGALURU – 560 032. ….RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SMT THIMMAPPA NAIK, ADVOCATE FOR R2;
SRI AKASH B. SHETTY, ADVOCATE FOR R3 AND R4;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE DEMAND (ANNEXURE-G) BEARING NO.26/ST/2022-23 DATED 27.04.2022 (DIN:20220457YW000000F5DA) FROM THE OFFICE BY THE RESPONDENT-6 ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.1,01,65,123 (RUPEES ONE CRORE ONE LAKH SIXTY-FIVE THOUSAND ONE HUNDRED AND TWENTY THREE) FOR THE PERIOD OCTOBER 2016 TO JUNE 2017 SHOULD NOT BE DEMANDED AND RECOVERED AMONGST OTHER THINGS AND ETC. IN W.P.NO.26195/2023
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BETWEEN
1. KOTHUR NATESAN SOUNDIRAN, S/O NATESAN 70 YEARS, NO.15/1, 1ST A-CROSS, 25TH MAIN KALAPPA BLOCK, SRINAGAR BENGALURU – 560 050. 2. BIKKASAMUDRA JAVAREGOWDA KUMAR S/O JAVAREGOWDA AGED ABOUT 48 YEARS, #1, SHREE NILAYA, DEVARBAVI ROAD, BAGALGUNTE, NAGASANDRA, BENGALURU – 560 073. ...PETITIONERS
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1 . STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR VIDHANA SOUDHA, DR.AMBEDKAR VEEDHI BENGALURU – 560 001. 2 . BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560 002. REPRESENTED BY ITS COMMISSIONER. 3 . UNION OF INDIA BY ITS DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OFFICE NEHRU PLACE, NEW DELHI – 110 019. REPRESENTED BY ITS SECRETARY.
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4 . CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI – 110 001. REPRESENTED BY ITS CHAIRMAN. 5 . THE DIRECTORATE GENERAL OF GST(INTELLIGENCE) BENGALURU ZONAL UNIT O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S P ENCLAVE K H ROAD, BENGALURU – 560 027. REPRESENTED BY ITS PRINCIPAL ADDL DIRECTOR GENERAL. 6 . THE PRINCIPAL COMMISSIONER OF CENTRAL TAX GST WEST COMMISSIONERATE, 1ST FLOOR, BMTC BUILDING, BANASHANKARI, BENGALURU – 560 070. 7. THE ASSISTANT COMMISSIONER OF CENTRAL TAX DIVISION-3, BENGALURU NORTH-WEST COMMISSIONARATE 2ND FLOOR, BMTC COMPLEX, SHIVAJI NAGAR, BENGALURU – 560 051. 8. THE COMMISSIONER OF CENTRAL GST BENGALURU NORTH-WEST COMMISSIONERATE 2ND FLOOR, SOUTH WING BMTC BUS STAND COMPLEX, SHIVAJINAGAR, BENGALURU – 560 051. ….RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI B.L.SANJEEV, ADVOCATE FOR R2;
SRI NAGENDRA A., ADVOCATE FOR R3;
SRI SHISHIRA AMARNATH, ADVOCATE FOR R6 TO R8;
SRI JEEVAN J.NEERALGI, ADVOCATE FOR R4 AND R5)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
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ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE DEMAND (ANNEXURE-D) BEARING SCN NO.06/2022-23PC, FILE NO.GEXCOM/AE/VRFN/ARM/643/2022-AE-V/1699, DIN- 20220472MP0000499638 DATED 27/04/2022 ISSUED TO PETITIONER-1 FROM THE OFFICE OF RESPONDENT-6 ASKING HIM AS TO WHY PAYMENT OF SERVICE TAX OF RS.3,18,30,442 (RUPEES THREE CRORES EIGHTEEN LAKHS THIRTY THOUSAND FOUR HUNDRED AND FORTY TWO) FOR THE PERIOD OCTOBER 2016 TO JUNE 2017 SHOULD NOT BE DEMANDED AND RECOVERED, AMONGST OTHER THINGS AND ETC. IN W.P.NO.27620/2023
BETWEEN:
P. THYAGARAJULU REDDY AN INDIVIDUAL S/O P.JAYAPRAKASH REDDY AGED 39 YEARS, HAVING OFFICE AT NO.34 HBR TELECOM LAYOUT NAGAVARA, BENGALURU – 560 043. … PETITIONER (BY SRI PRADYUMNA HEJIB, ADVOCATE)
AND:
1.
THE COMMISSIONER OF CENTRAL TAX (APPEALS-I) 4TH FLOOR, TTMC-BMTC COMPLEX, HAL AIRPORT ROAD, DOMMALURU, BENGALURU – 560 071. 2. THE DEPUTY COMMISSIONER OF CENTRAL TAX, EAST DIVISION (ED)-8, EAST COMMISSIONERATE TTMC-BMTC COMPLEX HAL AIRPORT ROAD, DOMMALURU, BENGALURU – 560 071. ….RESPONDENTS
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(BY SRI AKASH SHETTY, ADVOCATE FOR R1 AND R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT IN THE NATURE OF MANDAMUS OR ANY OTHER WRIT / TO QUASH THE IMPUGNED ORDER-IN-APPEAL BEARING NO.221/2023 DATED 02.05.023 PASSED BY RESPONDENT NO.1, VIDE ANNEXURE-A.
IN W.P.NO.27633/2023
BETWEEN:
KARTHIK N., S/O NARASIMHA REDDY 35 YEARS, # 1417, NEAR GOVERNMENT HIGH SCHOOL, BEGUR ROAD, BENGLAURU – 560 068. … PETITIONER (BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. BRUHATH BENGALURU MAHANAGARA PALIKE N. R. SQUARE, BENGALURU-560 002, REPRESENTED BY ITS COMMISSIONER. 3. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,
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GOVERNMENT OFFICES, NEHRU PLACE, NEW DELHI. REPRESENTED BY ITS SECRETARY. 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS CHAIRMAN. 5. THE JOINT DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT, O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S. P. ENCLAVE, K. H. ROAD, BENGALURU- 560 027. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6. THE ASSISTANT COMMISSIONER OF CENTRAL TAX SOUTH DIVISION-7, 7TH FLOOR, A-WING, KENDRIYA SADAN KORAMANGALA, BENGALURU – 560 034.
….RESPONDENTS (BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI N.S.PRASHANTH CHANDRA., ADVOCATE FOR R2;
SRI THIMMANNA BHAT, ADVOCATE FOR R3;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE NOTICE (ANNEXURE-E) BEARING SCN NO.655/2021-2409/21, DIN:20211057YV080000F1F1, DATED 20.10.2021, FILE NO.GEXCOM/SCN/ST/7752/2021-CGST-DIV-SD7-COMMRTE- BENGALURU(S) FROM THE OFFICE OF RESPONDENT-6 ASKING AS TO WHY PAYMENT OF SERVICE TAX OF RS.29,15,711 (RUPEES TWENTY NINE LAKHS FIFTEEN THOUSAND SEVEN HUNDRED AND ELEVEN) FOR THE YEAR 2016-2017 SHOULD NOT BE DEMANDED AND RECOVERED, AMONGST OTHER THINGS AND ETC. - 81 -
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IN W.P.NO.6979/2024
BETWEEN:
M/S. SRI MANJUNATHESHWARA ENTERPRISES NO.61, 4TH CROSS, 2ND MAIN ROAD, JJR NAGAR, BENGALURU – 560 018. PROPRIETOR : NARASIMHALU VENKATESH, S/O NARASIMHALU 40 YEARS … PETITIONER (BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. BRUHATH BENGALURU MAHANAGARA PALIKE N. R. SQUARE, BENGALURU-560 002, REPRESENTED BY ITS COMMISSIONER. 3. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICE, NEHRU PLACE, NEW DELHI – 110 019. REPRESENTED BY ITS SECRETARY. 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS CHAIRMAN. - 82 -
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5. THE JOINT DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT, O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S. P. ENCLAVE, K. H. ROAD, BENGALURU- 560 027. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. 6. THE ASSISTANT COMMISSIONER OF CENTRAL TAX WEST DIVISION-1, BENGALURU WEST COMMISSIONERATE, 1ST FLOOR, BMTC BUILDING, BANASHANKARI, BENGALURU – 560 070.
….RESPONDENTS (BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI K.B. MONESH KUMAR, ADVOCATE FOR R2;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R6;
SRI M.N.KUMAR, ADVOCATE FOR R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE NOTICE BEARING SL. NO.66/2020 DATED 17/12/2020 (ANNEXURE-K) ISSUED BY THE RESPONDENT-6 ASKING THE PETITIONER AS TO WHY PAYMENT OF SERVICE TAX OF RS.33,05,098 (RUPEES THIRTY-THREE LAKHS FIVE THOUSAND AND NINETY-EIGHT) FOR THE PERIOD APRIL 2015 TO JUNE 2017 SHOULD NOT BE DEMANDED AND RECOVERED AND ETC. IN W.P.NO.9114/2024
BETWEEN:
HELIGEHALLI THIMMAIAH JAGADISH AGED ABOUT 53 YEARS SON OF THIMMAIAH (LATE) NO.171/1, 2ND CROSS, 4TH MAIN K.G.EAST, KATHRIGUPPE
- 83 -
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BENGALURU – 560 085. … PETITIONER (BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY ROOM NO.320, 3RD FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. BRUHATH BENGALURU MAHANAGARA PALIKE N. R. SQUARE, BENGALURU-560 002, REPRESENTED BY ITS COMMISSIONER. 3. UNION OF INDIA BY ITS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OFFICES, NEHRU PLACE, NEW DELHI. REPRESENTED BY ITS SECRETARY. 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS CHAIRMAN. 5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE) BENGALURU ZONAL UNIT, O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL #NO.112, S. P. ENCLAVE, K. H. ROAD, BENGALURU- 560 027. REPRESENTED BY ITS PRINCIPAL ADDL. DIRECTOR GENERAL. - 84 -
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6. THE JOINT COMMISSIONER OF CENTRAL TAX GST WEST COMMISSIONERATE 1ST FLOOR, BMTC BUILDING, BANASHANKARI, BENGALURU – 560 070.
….RESPONDENTS (BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI S. N. PRASHANTH CHANDRA., ADVOCATE FOR R2;
SRI K.B.MONESH KUMAR, ADVOCATE FOR R2;
SRI M.N.KUMAR, ADVOCATE FOR R3;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE NOTICE BEARING SCN NO.253/2021-22 DATED 27.04.2021 (ANNEXURE-P) ISSUED BY THE OFFICE OF RESPONDENT-6 ASKING PETITIONER AS TO WHY PAYMENT OF SERVICE TAX OF RS.1,48,70,953 (RUPEES ONE CRORE FORTY-EIGHT LAKHS SEVENTY THOUSAND NINE HUNDRED AND FIFTY-THREE) FOR THE PERIOD OCTOBER 2015 TO JUNE 2017 SHOULD NOT BE DEMANDED AND RECOVERED ; CONFIRMING THE SAID DEMAND AND ETC. THESE WRIT PETITIONS PERTAINS TO PRINCIPAL BENCH BENGALURU HAVING BEEN HEARD AND RESERVED FOR ORDERS ON 23.11.2024 AND COMING ON FOR PRONOUNCEMENT OF ORDERS AT KALABURAGI BENCH THROUGH VIDEO CONFERENCING, THIS DAY, THE COURT MADE THE FOLLOWING:
CORAM: HON'BLE MR JUSTICE S SUNIL DUTT YADAV
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C.A.V. ORDER
(PER: HON'BLE MR JUSTICE S SUNIL DUTT YADAV)
In this present batch of petitions, the petitioners have been served with either demand notices in some of the cases or have suffered an adjudicatory order (order-in- original) or have suffered an adverse order before an appellate forum which orders have been challenged in the writ petitions filed, apart from challenging the consequential proceedings pursuant to such impugned orders and action of the Authority constituted under the Service Tax Regime. 2. The common thread that runs through all these petitions are that the petitioners are engaged in providing of manpower supply as well as vehicles in some of the cases to the Bruhat Bengaluru Mahanagara Palike [‘BBMP’] pursuant to tenders followed by Agreements / Work Orders issued by the Authority. - 86 -
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3. It is the case of the petitioners that they are licensed contractors and entities carrying out the core function of Solid Waste Management for the BBMP in accordance with the terms and conditions laid down in the tender floated and petitioners being the successful bidders have received work/supply orders containing such stipulation. 4. It is the case of the petitioners that the respondent Authority, i.e. Commissioner of Central Tax has issued show cause notice demanding payment of Service Tax along with penalty and interest in a batch of petitions in respect of which petitioners have challenged the validity of show cause notice directly before this Court. 5. It is contended by the petitioners that the Solid Waste Management are not amongst those activities chargeable under Section 66-B of the Finance Act, 1994, as the activities are part of the negative list of services
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and accordingly, it could be stated that such activities are exempt. 6.
It is further contended that the Solid Waste Management activities which are sought to be made subject matter of service tax demand are specifically exempted in the mega exemption notification dated 20.06.2012 bearing No.25/2012-S.T. The notification [unamended] provided for an exemption from levy of service tax in terms of Entry No.25. It is also submitted that in terms of Entry No.39, services by a Government Authority by way of any activity in relation to any function entrusted to a municipality under 243W of the Constitution of India, which Article refers to functions entrusted to Municipalities including those listed in XII Schedule, at Item Sl.No.6 of Schedule XII includes solid waste management, accordingly, it is submitted that such services rendered relating to solid waste management are exempt from the tax net. - 88 -
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7. It is further contended that after coming into force of Goods and Service Tax Act [GST Act], the Schedule provided for an exemption of Services from levy of service tax in terms of Sl.No.34 as regards such services by Government, local Authority or Governmental authority carrying out of any activity in relation to any function ordinarily entrusted to a Municipality under Article 243W of Constitution of India in relation to solid waste management. 8. In light of such exemption it is submitted that notices issued under Section 73 of the Finance Act, 1994 r/w Section 174 of Central Goods and Service Tax Act, 2017 are without jurisdiction as question of service of notice would be only on the person chargeable with Service Tax. Reference is also placed on the Notification No.06/2014 dated 11.07.2014 issued by the Central Government. The letter dated 10.07.2014 in the nature of a notification clarifies that the services by way of Solid Waste Management would continue to be exempted.
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However, such exemption would not be extendable to other services, such as, consultancy, designing, etc. not directly connected with the specified services. It is further contended that the impugned notices are not merely show cause notices but amount to a demand notice, as the notices have been issued only after completion of assessment and investigation. 9. It is the contention of the petitioners that even if the services provided by the petitioners are to be treated as ‘supply of man power’, they have no liability for service tax in terms of the Central Government Notification No.30/2012-ST dated 20.06.2012 wherein the liability is on the service receiver under ‘reverse charge mechanism’ as per entry at Sl. No.8 of the said notification. 10. On behalf of the Revenue, it is submitted that the contention of the petitioners claiming exemption requires adjudication and can be decided only after hearing the assessee. It is specifically asserted that what
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has been issued to the petitioner is only the notice proposing to levy service tax and such notice issued ought not to be construed as a notice for recovery while affirming a final demand. 11. The respondent Revenue has filed statement of objections in few of the petitions. It is the specific stand that the earlier Notification No.25/2012-ST dated 20.06.2012 provided for an exemption with effect from 01.07.2012 to the services provided to a local Authority by way of activity in relation to function ordinarily entrusted to a Municipality “in relation to” Solid Waste Management. However, the said Notification has been amended vide Notification No.6/2014 dated 11.07.2014, which amends the exemption by deleting the words ‘in relation to any function’ entrusted to a Municipality and accordingly, in light of the amendment to the Notification, the width of the earlier exemption having been curtailed, at present, there is no such exemption.
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12. It is the further contention of the revenue that under Section 65-B (44) of the Finance Act 1994, ‘service’ means any activity carried out by a person for a
consideration as regards “Declared Services”. It is submitted that in terms of Section 65-(B) (51) of the Finance Act 1994, ‘taxable service’ means any service on which service tax is leviable under section 66-B of the Finance Act. 13. Section 66-B of the Finance Act 1994, provides that there shall be levied a tax on the value of all services other than those specified in the Negative List. Accordingly, it is contended that any service rendered which falls within the definition of service is taxable unless specified in the Negative List or is otherwise exempted by a notification issued under Section 93 of the Finance Act. 14. It is further submitted that every person liable to pay service tax shall himself assess the tax due and furnish a return. - 92 -
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15. It is contended that an analysis of the contract signed and the work order would indicate that the contractors are supplying manpower to undertake activities “in relation to” waste management activities of a local authority. Such activity no doubt was exempted under the notification No. 25/2012-ST dated 20.06.2012, as the applicable notification provided “carrying out any activity in relation to any function ordinarily entrusted to a municipality…” which words were however deleted as per notification No.6/2014-ST dated 11.07.2014 and accordingly, in terms of the amended provisions of the notification the activity appears to be taxable services. 16. The revenue would contend that the notification No.30/2012-ST dated 20.06.2012 provides for service tax chargeable from the receiver of services under ‘reverse charge mechanism’ wherein, the taxable services such as supply of manpower is provided by any individual, HUF or partnership firm to a business entity registered as body
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corporate. However, in the present case the taxable services provide by petitioners to BBMP/ local authority or Government is not a business entity registered as body corporate. 17. Heard Sri. Vijayanth Babu N.S., learned counsel appearing for petitioners in all the cases except W.P.No.27620/2023 and Sri.
Pradyumna Hejib, learned counsel appearing for petitioner in W.P.No.27620/2023; Sri Hema Kumar K, learned AGA appearing for respondent No.1, Sri Madanan R. Pillai, learned CGC appearing for respondent No.2, Sri S.N.Prashanth Chandra , learned counsel appearing for respondent No.3 and Sri Jeevan J. Neeralgi, learned counsel appearing for respondents 4 to 7 in W.P.No.9522/2021; Sri Hema Kumar K, learned AGA appearing for respondents 1 and 2, Sri S.N.Prashanth Chandra, learned counsel appearing for respondent No.3, Sri Jeevan J. Neeralgi, learned counsel appearing for respondents 4 to 6 in W.P.No.4495/2020; Sri Hema Kumar K, learned AGA appearing for respondents R1 and 2; Sri
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K.S.Mallikarjun Reddy, learned counsel appearing for respondent No.3, Sri Madanan R. Pillai, learned CGC appearing for respondent No. 4, Sri Aravind V. Chavan,
learned counsel appearing for respondents 5 to 8, Sri K.M.Shivayogiswamy,
learned counsel appearing for respondent No. 6 in W.P.Nos.5024/2020; Sri Hema Kumar K, learned AGA appearing for respondents 1 and 2, Sri S.N.Prashanth Chandra, learned counsel appearing for respondent No.3, Sri. Madanan Pillai, learned CGC appearing for respondent No.4, Sri. Aravind V. Chavan,
learned counsel appearing for respondents 5 to 8; Sri Hema Kumar K, learned AGA appearing for respondents 1 and 2, Sri S.N.Prashanth Chandra, learned counsel appearing for respondent No.3, Sri Madanan R. Pillai, learned CGC appearing for respondent No. 4, Sri Aravind V. Chavan, learned counsel appearing for respondents 5 to 8 in W.P.No.5085/2020; Sri Hema Kumar K, learned AGA appearing for respondent No. 1, Sri S.N.Prashanth Chandra, learned counsel appearing for respondent No.3,
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Sri Madanan R. Pillai, learned CGC appearing for respondent No.4, Sri Jeevan J. Neeralgi, learned counsel appearing for respondents 5 to 7 in W.P.No.3387/2021; Sri Hema Kumar K, learned AGA appearing for respondent No. 1, Sri S.N.Prashanth Chandra, learned counsel appearing for respondent No.2, Sri Jeevan J. Neeralgi,
learned counsel appearing for respondent No.3, Sri Aravind V. Chavan,
learned counsel appearing for respondents 4 to 6 in W.P.No.8049/2021; Sri. Hema Kumar K, learned AGA appearing for respondent No. 1, Sri. S.N.Prashanth Chandra, learned counsel appearing for respondent No.2, Sri. B.S.Venkatanarayana,
learned counsel appearing for respondent No.3, Sri Aravind V. Chavan, learned counsel appearing for respondents 4 to 6 in W.P.Nos.8058/2021, 8061/2021, 8063/2021, 8067/2021, 8069/2021, 8075/2021, 8128/2021; Sri. Hema Kumar K, learned AGA appearing for respondent No. 1, Sri. S.N.Prashanth Chandra, learned counsel appearing for respondent No.2, Sri. B.S.Venkatanarayana, learned
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counsel appearing for respondent No.3, Sri Akash B. Shetty, learned counsel appearing for respondents 4 to 6 in W.P.Nos.8070/2021, 8081/2021, 8111/2021, 8125/2021, 8130/2021; Sri. Hema Kumar K, learned AGA appearing for respondent No. 1, Sri. S.N.Prashanth Chandra, learned counsel appearing for respondent No.2, Sri. B.S.Venkatanarayana, learned counsel appearing for respondent No.3, Smt Vanitha K.R., learned counsel appearing for respondents 4 to 6 in W.P.No.8073/2021; Sri Hema Kumar K, learned AGA appearing for respondent No. 1, Sri S.N.Prashanth Chandra, learned counsel appearing for respondent No.2, Sri Akash B. Shetty,
learned counsel appearing for respondent No.3, Sri Jeevan J. Neeralgi, learned counsel appearing for respondents 4 to 6 in W.P.No.8121/2021; Sri Hema Kumar K, learned AGA appearing for respondent No. 1, Sri S.N.Prashanth Chandra, learned counsel appearing for respondent No.2, Sri. B.S.Venkatanarayana, learned counsel appearing for respondent No.3, Smt Vanitha K.R., learned counsel
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appearing for respondents 4 to 6 in W.P.No.8124/2021; Sri Hema Kumar K, learned AGA appearing for respondent No. 1, Sri S.N.Prashanth Chandra, learned counsel appearing for respondent No.2, Sri Jeevan J. Neeralgi,
learned counsel appearing for respondent No.4, Sri Akash B. Shetty, learned counsel appearing for respondents 3, 5 and 6 in W.P.No.8127/2021; Sri Hema Kumar K, learned AGA appearing for respondent No. 1, Sri Madanan Pillai R., learned CGC appearing for respondent No.2, Sri S.N.Prashanth Chandra, learned counsel appearing for respondent No.3, Sri Jeevan J. Neeralgi, learned counsel appearing for respondents 4 to 9 in W.P.No. 17279/2021; Sri Hema Kumar K, learned AGA appearing for respondent No. 1, Sri Madanan Pillai R., learned CGC appearing for respondent No.2, Sri K.S.Mallikarjun Reddy, learned counsel appearing for respondent No.3; Sri N.R.Jagadeswara,
learned counsel appearing for respondent No.3, Sri Jeevan J. Neeralgi, learned counsel appearing for respondent Nos. 4 to 7 in
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W.P.No.18392/2021; Sri Hema Kumar K, learned AGA appearing for respondent No.1, Sri Madanan Pillai R, learned CGC appearing for respondent No.2, Sri S.N.Prashanth Chandra, learned counsel appearing for respondent No.3, Sri Jeevan J. Neeralgi, learned counsel appearing for respondents 4 to 6 in W.P.No.18433/2021; Sri Hema Kumar K, learned AGA appearing for respondent No.1, Sri Madanan Pillai R, learned CGC appearing for respondent No.2, Sri S.N.Prashanth Chandra, learned counsel appearing for respondent No.3, Sri. H. Devendrappa, learned counsel appearing for respondent No.3; Sri Jeevan J. Neeralgi, learned counsel appearing for respondents 4 to 9 in W.P.No.20899/2021; Sri Hema Kumar K, learned AGA appearing for respondent No.1, Sri Madanan Pillai R, learned CGC appearing for respondent No.2, Smt. Geethadevi M.P., learned counsel appearing for respondent No.3, Sri Aravind V. Chavan, learned counsel appearing for respondents 4 to 7 in W.P.No.21379/2021; Sri Hema Kumar K, learned AGA appearing for respondent
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No.1, Sri K.S.Mallikarjun Reddy, learned counsel appearing for respondent No.2, Smt. Vanita K.R., learned counsel appearing for respondent No.3, Sri Akash B. Shetty,
learned counsel appearing for respondents 4 to 6 in W.P.No.5204/2022; Sri Hema Kumar K, learned AGA appearing for respondent No.1, Sri B.S.Satyananda,
learned counsel appearing for respondent No.2, Sri Jeevan J. Neeralgi, learned counsel appearing for respondents 3 and 6, Sri Akash B. Shetty, learned counsel appearing for respondents 4 and 5 in W.P.No.6345/2022; Sri Hema Kumar K, learned AGA appearing for respondent No.1, Sri Mallikarjuna Reddy,
learned counsel appearing for respondent No.2, Smt. Vanitha K.R., learned counsel appearing for respondents 3 to 6; Sri S.N.Prashanth Chandra, learned counsel appearing for respondent No.3 in W.P.No. 14140/2022; Sri Hema Kumar K., learned AGA appearing for respondent No.1, Sri Pawan Kumar, learned counsel appearing for respondent No.2, Sri. Madanan R. Pillai, learned CGC appearing for respondent No.3, Sri.
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Jeevan J. Neeralgi,
learned counsel appearing for respondents 4 to 6 in W.P.No.20789/2022; Sri Hema Kumar K., learned AGA appearing for respondent No.1, Sri. B.S.Satyanand, learned counsel appearing for respondent No.2, Sri. Madanan R. Pillai, learned CGC appearing for respondent No.3, Sri. Jeevan J. Neeralgi,
learned counsel appearing for respondents 4 to 6, Sri. Akash B. Shetty, learned counsel appearing for respondent No.7 in W.P.No.5150/2023; Sri Hema Kumar K, learned AGA appearing for respondent No. 1, Sri S.N.Prashanth Chandra, learned counsel appearing for respondent No.2, Sri Akash B. Shetty, learned counsel appearing for respondents 3 to 6 in W.P.No.6187/2023; Sri Hema Kumar K, learned AGA appearing for respondent No. 1, Sri S.N.Prashanth Chandra, learned counsel appearing for respondent No.2, Sri. Madanan Pillai R, learned CGC appearing for respondent No.3, Sri Jeevan J. Neeralgi,
learned counsel appearing for respondents 4 to 7 in W.P.No.7219/2023; Sri Hema Kumar K, learned AGA
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appearing for respondent No. 1, Sri S.N.Prashanth Chandra, learned counsel appearing for respondent No.2, Smt. Anuporna Bordoloi, learned counsel appearing for respondent No.3, Sri Aravind V. Chavan, learned counsel appearing for respondents 4 to 6 in W.P.No.10103/2024; Sri Hema Kumar K, learned AGA appearing for respondent No. 1, Smt. M.R.Sinchana and Sri.S.N.Prashant Chandra learned counsel appearing for respondent No.2; Smt Preetha Mahadevan, learned counsel appearing for respondent No.3; Sri Jeevan J. Neeralgi, learned counsel appearing for respondents 4 to 6 in W.P.No.16173/2023; Sri Hema Kumar K, learned AGA appearing for respondent No. 1, Smt. Thimmappa Naik,
learned counsel appearing for respondent No.2, Sri. Akash B. Shetty, learned counsel appearing for respondents 3 and 4, Sri. Jeevan J. Neeralgi, learned counsel appearing for respondents 4 to 6 in W.P.No.21347/2023; Sri Hema Kumar K, learned AGA appearing for respondent No. 1, Sri B.L.Sanjeev, learned counsel appearing for respondent
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No.2, Sri. Nagendra A, learned counsel appearing for respondent No.3, Sri. Jeevan J. Neeralgi, learned counsel appearing for respondents 4 and 5, Sri. Shishira Amarnath, learned counsel appearing for respondents 6 to 8 in W.P.No.26195/2023; Sri Akash B. Shetty, learned counsel appearing for respondent No.2 in W.P.No.27620/2023; Sri Hema Kumar K, learned AGA appearing for respondent No.1, Sri. S. N. Prashanth Chandra, learned counsel appearing for respondent No.2; Sri Thimmanna Bhat, learned counsel appearing for respondent No.3, Sri Jeevan J. Neeralgi, learned counsel appearing for respondents 4 to 6 in W.P.No.27633/2023; Sri Hema Kumar K, learned AGA appearing for respondent No.1, Sri. K.B. Monesh Kumar, learned counsel appearing for respondent No.2, Sri. M.N.Kumar, learned counsel appearing for respondent No.3, Sri Jeevan J. Neeralgi,
learned counsel appearing for respondents 4 to 6 in W.P.No.6979/2024; Sri Hema Kumar K, learned AGA appearing for respondent No.1, Sri. S.N. Prashanth
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Chandra and Sri. K.B. Monesh Kumar, learned counsel appearing for respondent No.2, Sri. M.N.Kumar, learned counsel appearing for respondent No.3, Sri Jeevan J. Neeralgi, learned counsel appearing for respondents 4 to 6 in W.P.No.9114/2024.
18. The Section 65-B (44) of the Finance Act 1994, defines the term ‘service’. Section 65-B (51) of the Finance Act, defines taxable service as – ‘taxable service’ means any service on which service tax is leviable under section 66B. Section 66B of the Finance Act provides that there shall be levied a tax on the value of all services other than those specified in the Negative List.
19. Section 66D of Finance Act, 1994, provides for the negative list, while Section 93 of the Finance Act provides power to the Central Government to grant exemption for taxable service from service tax. Accordingly, unless the service is one that falls in the
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negative list or a notification of exemption, the same would fall within the service tax net.
20. As noticed, the earlier provision for exemption as contained in notification No.25/2012-ST dated 20.06.2012, provided for exemption from the whole of service tax as regards tax on services under Entry No.25 provided to Government, local authority by way of any activity “in relation to any function ordinarily entrusted to a municipality in relation to water supply, public health, sanitation, conservancy, solid waste management… are exempt from service tax”.
21. This has been amended vide notification No. 6/2014-ST dated 11.07.2014. By virtue of the said notification, in the Mega Exemption notification No.25/2012-ST, at Entry No.25 the words “carrying any activity in relation to any function ordinarily entrusted to a municipality in relation to” were omitted. Thus this alteration in the exemption notification effected by
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notification No.6/2014-ST is a matter that requires interpretation in light of the agreements executed / work
order issued to the successful bidders, which is essentially a factual adjudication.
22. This Court in W.P. No.19205/2022 dated 22.08.2024, while considering setting aside of the show cause notice in an identical factual matrix had declined to issue a writ as sought for while observing that the relief sought for required interpretation of work order in the context of the exemption notification and accordingly, relegated the matter to the stage of post show cause notice. There is no reason that the present writ petitions seeking setting aside of show cause notice on the ground of exemption or non-chargability to service tax are to be
disposed off on different grounds. 23. The court cannot at this stage in exercise of Writ Jurisdiction intervene at the stage of issuance of show cause notice. The interpretation of the work orders/
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contracts would be necessary in order to arrive at a conclusion as regards non chargeability or as regards the application of exemption notification. It is relevant to note the observations made by the Apex Court in Union of India and another v. VICCO Laboratories1, wherein it is held that the Writ Courts could interfere at the stage of show cause notice only under exceptional circumstances and when factual adjudication is warranted, the interference by the Writ Court is ruled out. The observations made are as follows:
“31. Normally, the writ court should not interfere at the stage of issuance of show-cause notice by the authorities. In such a case, the parties get ample opportunity to put forth their contentions before the authorities concerned and to satisfy the authorities concerned about the absence of case for proceeding against the person against whom the show-cause notices have been issued. Abstinence from interference at the stage of issuance of show-cause notice in order to
1 (2007) 13 SCC 270
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relegate the parties to the proceedings before the authorities concerned is the normal rule. However, the said rule is not without exceptions. Where a show-cause notice is issued either without jurisdiction or in an abuse of process of law, certainly in that case, the writ court would not hesitate to interfere even at the stage of issuance of show-cause notice. The interference at the show-cause notice stage should be rare and not in a routine manner. Mere assertion by the writ petitioner that notice was without jurisdiction and/or abuse of process of law would not suffice. It should be prima facie established to be so. Where factual adjudication would be necessary, interference is ruled out.”
24. No grounds are made out to demonstrate that the show cause notices are without jurisdiction.
Even to come to such a conclusion, there must be an appreciation of the work orders / agreements entered into after awarding of the Tender, which are factual aspects and cannot be gone into in the present writ proceedings. - 108 -
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25. The details of the cases and the stage of adjudication are as below:
W.P.NO. NAME OF THE PETITIONER STAGE OF ADJUDICATION 16173/2023 M/s. Chamundeshwari Enterprises Show Cause Notice S.C.N:80/2021/BW/AE- VI dated 21.04.2021
8128/2021 C.V.Bhanumurthy Reddy Show Cause Notice Sl.No.88/2019-20 Addl Commr dated 11.11.2019
14140/2022 M/s. CPC & Sons Show Cause Notice Sl.No.95/2021-22/WD- 4 dated 26.04.2021
26195/2023 Kothur Natesan Soundiran
Bikkasamundra Javaregowda Kumar Show Cause Notice SCN No. 06/2022-23 PC dated 27.04.2022
Show Cause Notice SCN No. 34/2021-22 dated 06.04.2021
6979/2024 M/s. Manjunatheshwar a Enterprises
Order-in-Original OIO No.65/2021-22 dated 29.03.2022
8073/2021 P Kavitha Show Cause Notice Sl.No.79/2019-20 (ST) dated 08.11.2019
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8075/2021 P Saraswathi Show Cause Notice Sl.No.47/Commr/ST/20 19 dated 08.11.2019
8081/2021 M/s. Nirmal Enviro Solutions Pvt. Ltd. Show Cause Notice SCN No.52/2019-20 dated 11.10.2019
8124/2021 P. Vittalnath Reddy Show Cause Notice Sl. No. 59/Commr/ST/2019 dated 11.11.2019
8111/2021 P. Vikramdeva Reddy Show Cause Notice SCN No.51/2019-20 dated 11.10.2019
5150/2023 M. N. Mayanna Gowda Show Cause Notice SCN No.104/2021 dated 27.04.2021
20789/2022 M. Soma Reddy Show Cause Notice SCN No.19/2021/JC/AE/ST dated 19.04.2021
21347/2023 Krishnappa Prabhakar Show Cause Notice SCN No.26/ST/2022-23 dated 27.04.2022
8069/2021 Chandra Reddy Show Cause Notice SCN No.80/2019-20 dated 08.11.2019
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27620/2023 P. Thyagarajulu Reddy
Order-in-Original A.No.221/2023 dated 02.05.2023
8067/2021 M/s. Sri Ramanjaneya Swamy Prasann, HUF Show Cause Notice SCN No.49/Commr/ST/2019 dated 11.11.2019
5204/2022 R. Shankar Reddy Show Cause Notice SCN No.289/2020-21 AC-SD5 dated 27.10.2020
21379/2021 M/s. Sri Ramanjaneya Prasanna Enterprises Pvt. Ltd.
P. Vijaydeva Reddy Show Cause Notice Sl.No.83/2019-20 (ST) dated 11.11.2019
Show Cause Notice Sl.No.86/2019-20 (ST) dated 11.11.2019
17279/2021 Y.A.Dhanashekar
Madhu Sudhan
Show Cause Notice DIN-174/2021 dated 26.04.2021
Show Cause Notice Sl.No.35/2019-20 dated 30.01.2020
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Suresha
Sake Narayana Pallavi
M/s. K.P.S.Enterprises
C. N. Ganesh
Show Cause Notice DIN No.3216/2020 dated 24.06.2020
Order-in-Original OIO No.16/2021-22 dated 26.08.2021
Order-in-Original OIO No.04/2021-22 dated 20.07.2021
Order-in-Original OIO No. 06/2021-22 Dated 18.08.2021
20899/2021 Punith Kumar K
Niranjan Enterprises
Prasanna Kumar Shamaiah
K O Srinivas
Show Cause Notice C.No.301/2021 dated 21.10.2021 & Notice No.169/2021-22 dated 22.04.2021
Show Cause Notice DIN No.9253/2021 dated 22.10.2021
Show Cause Notice DIN No. 9199/2021 dated 15.10.2021
Show Cause Notice DIN 5893/2021 dated 12.10.2021
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27633/2023 Karthik N Show Cause Notice SCN No.655/2021- 2409/21 dated 20.10.2021
9114/2024 Heligehalli Thimmaiah Jagadish
Order-in-Original OIO No. 139/2023-24 Dated 29.02.2024
18392//2021 S. Ramachandra Reddy
Chennakeshava. V Show Cause Notice SCN No.36/2019-20 dated 30.01.2020 & SCN No.34/2019 dated 27.04.2021
Order-in-Original OIO No. 27/2020-21 Dated 05.03.2021
8130/2021 M/s. SRP Corporation Show Cause Notice SCN No.58/2019-20 dated 11.11.2019
8127/2021 M/s. SRP Clean Enviro Engineers Pvt. Ltd. Show Cause Notice SCN No.56/2019 dated 11.11.2019
8125/2021 P. Harshavardhana Reddy Show Cause Notice SCN No.47/2019 dated 11.10.2019
18433/2021 M/s. V R Enterprises
Show Cause Notice SCN No.229/2021-22 dated 26.04.2021
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B S Suresh Chandranath
B. J. Basavaraju
Show Cause Notice SCN No.43/2021-22 dated 21.04.2021
Show Cause Notice SCN No.108/2021 dated 20.04.2021
9522/2021 M/s. N. Suresh Kumar
Lakshmiga Kumar
M/s. Babu Reddy
M.N.Mayanna Gowda
G. Srinivasa Gowda
H. Narase Gowda Show Cause Notice SCN No.230/2021 dated 21.04.2021
Show Cause Notice SCN No.92/2021 dated 22.04.2021
Show Cause Notice SCN No.88/2020 dated 25.09.2020
Order-in-Original OIO No. 25/2020 Dated 02.03.2021
Order-in-Original OIO No. 26/2020 Dated 09.02.2021
Order-in-Original OIO No. 29/2020 Dated 23.03.2021
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4495/2020 S.N.Balasubrama niam Show Cause Notice SCN No. 24/2019 dated 11.10.2019
8061/2021 P. Purandhara Reddy Show Cause Notice SCN No.51/2019 dated 11.11.2019
8063/2021 M/s. Prakruthi Enterprises Show Cause Notice SCN No. 52/2019 dated 11.11.2019
8058/2021 P. Anand Vardhan Reddy Show Cause Notice SCN No. 54/2019 dated 11.11.2019
8049/2021 Vinay Kumar Show Cause Notice SCN No. 53/2019 dated 11.11.2019
8121/2021 B. M. Rukmini Show Cause Notice C. No. VI/06/38/2020 dated 16.06.2020
6345/2022 M/s. Sri. Balaji Enterprises
R. Venkatesh Show Cause Notice SCN No. 88/2021-22 dated 23.04.2021
Show Cause Notice SCN No. 82/2019-20 dated 08.11.2019
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10103/2023 Gangadharaswam y Muniyappa
Order-in-Original OIO No.174/2022-23 dated 31.01.2023
7219/2023 M/s. Balaji Cleaning & Transport Associates
Order-in-Appeal OIA No.137/2022-23 Dated 06.01.2023 6187/2023 M/s. RPB Enterprises
M/s. Bharath Kumar Enterprises
Show Cause Notice SCN No. 10/2022-23 dated 04.04.2022
Order-in-Original OIO No. 190/2022-23 Dated 28.02.2023
8070/2021 C. V. Rajnikanth Reddy Show Cause Notice SCN No. 53/2019-20 dated 11.10.2019
3387/2021 M/s. Ganesh Shankar Environmental Solutions Pvt. Ltd. Show Cause Notice SCN No. 5493/2020 dated 04.12.2020
5085/2020 M/s. Shodashi Enterprises
M/s. OLN Enterprises
Show Cause Notice SCN No. 97/2017-18 Dated 11.10.2019
Show Cause Notice SCN No. 15/55/2019 dated 11.11.2019
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M/s. Laxmi Enterprises
M/s. SPT Enterprises
M/s. Sri. Lakshmi Enterprises
M/s. Annapoorneshwar i Enterprises
Show Cause Notice SCN No. 06/63/2019 Dated 13.11.2019
Show Cause Notice SCN No. 15/52/2019 Dated 11.11.2019
Show Cause Notice SCN No. 15/31/2019 Dated 08.11.2019
Show Cause Notice SCN No.15/50/2019 Dated 11.11.2019
5024/2020 M. Soma Reddy
K. Uma Maheshwara Rao
R. Shankar Reddy
B.H.Anand Kumar
Show Cause Notice SCN No. 22/2019 Dated 11.10.2019
Show Cause Notice SCN No. 95/2017 Dated 11.10.2019
Show Cause Notice SCN No. 44/2019 Dated 11.11.2019
Show Cause Notice SCN No. 96/2017 Dated 11.10.2019
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Karthik N
G. Venkataswamy Reddy
B. J. Kumar
Munilakshmamma
Show Cause Notice SCN No. 98/2017 Dated 11.10.2019
Show Cause Notice SCN No. 93/2017 Dated 11.10.2019
Show Cause Notice SCN No. 16/36/2019 Dated 11.11.2019
Show Cause Notice SCN No.15/41/2019 Dated 11.11.2019
26. Taking note of the orders passed in W.P.No.19205/2022, the present writ petitions can also be
disposed off. The relevant extract of the observations in the aforesaid writ petition reads as follows:
“8. After hearing the matter for sometime, the nature of contentions raised by the petitioner require not only interpretation of the work order which would be factual but also a detailed consideration of the exemption sought
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for by placing reliance on the notification No. 25/2012-ST.
9. The contention whether supply of man power involved in garbage collection as well as auto tipper with condition imposed in the supply
order fall within the activity of solid waste management, is a matter that requires factual appreciation after taking note of the terms of the supply order. Such exercise cannot be made by this Court in exercise of writ jurisdiction.
10. Accordingly, the matter is remanded to the stage post show cause notice. Petitioner is also at liberty to make out reply to the show cause notice within a period of 30 days from the date of receipt of certified copy of this order. All
contentions of the petitioner are kept open including as referred to by this Court in the
discussion made above as well as grounds made out in the writ petition. Needless to state that the petitioner is directed to make out a comprehensive reply to enable the Authority to take a considered decision. Petitioner also to place on record all necessary documents to
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enable the Authority to record a finding as to the nature of work being done and service rendered to the local authority by the petitioner, as well as to enable recording a finding as to whether the activity performed falls within the exemption notification as contended above. 11. Accordingly, the petition is disposed off.”
27. While the writ petitions challenging validity of the show cause notice are disposed of by relegating the petitioners to the stage post show cause notice reserving liberty to file additional reply and to file reply if not already filed permitting the assessees to raise all other contentions in support of their case of being within the exemption notification or outside the service tax net, the other writ petitions raising identical grounds assailing the adjudicating order (Order-in-Original) are also allowed by setting aside the adjudicating order and relegating the assessees to the same stage of post show cause notice. Such order is passed noticing substantial contentions are
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raised in matters where show cause notices are assailed. To prevent passing of conflicting orders, it would be appropriate to relegate even where adjudicating orders are passed to post cause notice stage, to enable adjudication of all matters with a uniform approach as regards common legal questions raised. 28.
Insofar as the contention of the petitioners that taxable services are chargeable under the reverse charge mechanism, the notification No.30/2012-ST dated 20.06.2012 provides for “taxable services provided or agreed to be provided by way of renting of a motor vehicle designed to carry passengers to any person who is not in the similar line of business or supply of manpower for any purpose or service portion in execution of works contract by any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as body corporate, located in the taxable territory” and the table at (II) of the said notification
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provides for extent of service tax payable by provider of service and the person who receives the service for the taxable services. Entry at Sl.No.8 provides the rates at 25% of service tax payable by the person providing service and 75% of service tax payable by the person receiving the service. Accordingly, in light of the contention of the revenue that the receiver of service i.e., BBMP/ local authority or Government is not a business entity registered as body corporate, such aspect is also kept open for consideration by the authority upon remand of the matters to the stage of post show cause notice. 29. IN RE: W.P.NO. 7219/2023 (CHALLENGE TO
ORDER PASSED BY THE APPELLATE AUTHORITY CONFIRMING
ORDER-IN-ORIGINAL): (i) The petitioner is aggrieved by the initiation of proceedings through a show cause notice bearing SCN No.83/2020 dated 29.09.2020 at Annexure-K, calling upon
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the petitioner to show cause “as to why payment of service tax of Rs.1,40,84,857/- for the period from October, 2014 to June, 2017 should not be demanded and recovered”. Petitioner has also assailed the Order-in- Original bearing OIO No.33/2021-22 dated 29.10.2021 at Annexure-S passed by respondent No.6 confirming the demand, petitioner has also assailed the Order-in-Appeal dated 06.01.2023 at Annexure-T passed by respondent No.7 rejecting the appeal and confirming the demand. (ii) The facts that are made out are that the petitioner which was registered under the Service Tax as a provider of taxable services of “cleaning services” was issued with notices relating to liability of service tax. It was contended that the petitioner had declared lesser turn over in their Sale Tax Returns (ST-3), which was at variance with declarations made in the Income Tax Returns and on the basis of such inputs received from the Income Tax Department, proceedings were initiated. The Department had initiated proceedings by issuance of show
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cause notice raising a demand with respect to service tax payable for the period from October, 2014 to June, 2017. It must be noticed that the show cause notice was adjudicated and the taxable value of the services was re- quantified and the demand of service tax was confirmed of Rs.1,11,13,488/- along with appropriate interest and penalty. The appeal was filed against the order-in-original of the Joint Commissioner of Central Tax who had adjudicated on the show cause notice. The grounds in appeal were to the effect; that the services of the petitioner provided to the Corporation / Municipality was wrongly classified as “Manpower Supply Services”, instead of “Solid Waste Management / Cleaning Services”; that the services provided by the petitioner to the Municipality / Corporation is in the nature of Solid Waste Management and are non-taxable in terms of Article 243W of the Constitution and construed as exempted services.
(iii) The order-in-appeal confirmed the order-in- original by reiterating the findings that the services
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rendered were to be classified as “supply of manpower”. It was further held that the exemption was provided at Sl. No. 25(a) of the exemption notification No.25/2012-ST which provided for exemption only as regards solid waste management and not for supply of manpower. It was observed that their supplying of manpower and equipment was to the BBMP which was utilizing the services rendered for the purpose of solid waste management. (iv) The contention regarding liability under the reverse charge mechanism was also rejected on the ground that the relevant entry for reverse charge mechanism provided for such facility only where there was services of supply of manpower “to a business entity registered as body corporation”. It was observed that the BBMP / Local Authority was not a business entity registered as body corporate and accordingly, the contention of liability being imposed only on the consumer of services came to be rejected. - 125 -
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(v) The contention reiterated in the present writ petition are identical to the contentions raised by petitioners who have assailed the validity of the show cause notices. The petitioner in the present petition has once again contended that the petitioner does not have service tax liability as they come within the category of
“exemption”, that the services rendered are core solid waste management activities which fall within the exemption notification, etc. (vi) It is to be noticed that the other writ petitions assailing the show cause notices and the order-in-original are sent back to the stage of post show cause notice. In
order to ensure a consistent and uniform approach by the revenue as regards to identically placed assessees, it would be appropriate to set aside the order-in-original as well as the order-in-appeal assailed in the present petition and to remand the matter back to the stage of post show cause notice while keeping all contentions of the petitioner open. Such order is required to be passed as contentions
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raised in the present petition are identical to those
contentions raised while assailing the show cause notices in the other writ petitions disposed off remitting the matter for adjudication keeping open all contentions.
30. Hence the following:
ORDER (i) In W.P.Nos.16173/2023; 8128/2021; 14140/2022; 26195/2023; 8073/2021; 8075/2021; 8081/2021; 8124/2021; 8111/2021; 5150/2023; 20789/2022; 21347/2023; 8069/2021; 8067/2021; 5204/2022; 21379/2021; 17279/2021; 20899/2021; 27633/2023; 18392/2022; 8130/2021; 8127/2021; 8125/2021; 18433/2021; 9522/2021; 4495/2020; 8061/2021; 8063/2021; 8058/2021; 8049/2021; 8121/2021; 6345/2022; 6187/2023; 8070/2021; 3387/2021; 5085/2020; 5024/2020 wherein petitioners assailing the show cause notices are relegated to the stage of post show cause notice reserving liberty to file reply / additional reply permitting them to take up contentions as raised in the present writ petitions and otherwise.
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(ii) In W.P.Nos.6979/2024; 27620/2023; 17279/2021; 9114/2024; 18392/2021; 9522/2021; 10103/2023; 6187/2023, the adjudicating orders (Order-in-Original) are set aside and matters are remitted to the stage of post show cause notice. Liberty is reserved to file additional reply apart from the reply, if any already submitted to the Show Cause notice, permitting the petitioners to take up
contentions as raised in the present writ petitions and otherwise. All consequential proceedings pursuant to the impugned orders are set aside.
(iii) Both the sets of proceedings now being relegated to post show cause notice stage, may be withdrawn by the competent authority and assigned to common set of officers to ensure uniformity in approach. This would ensure that all assesses are treated alike and may not be subjected to different points of views of different officers.
(iv) In W.P.No. 7219/2023, the Order-in-original at Annexure-S dated 29.10.2021 as also the order-in- appeal at Annexure-T dated 06.01.2023 are set aside and the matter is remitted to the stage of post show cause notice as in order (i) above.
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31. In terms of the above, the writ petitions are
disposed off and all contentions of the petitioners as well as the revenue are kept open.
Copy of the order to be communicated to the Principal Chief Commissioner of Central Excise and Service to take appropriate steps to implement the above direction.
Sd/- (S. SUNIL DUTT YADAV) JUDGE
VGR/VP