- 1 - NC: 2025:KHC:15380 WP No. 5963 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 5963 OF 2025 (T-RES) BETWEEN: SMT.R.G.BHARATHI PROP M/S SRUJAA CONSTRUCTIONS NO.85, 1ST MAIN SUBRAMANYAPURA, MAIN ROAD BSK II STAGE BENGALURU – 560 070 REPRESENTED BY IT’S PROPRIETOR SMT. R.G. BHARATHI) …PETITIONER (BY SMT. NEHA ALUR, ADVOCATE FOR SRI. ATUL KRISHNA RAO ALUR, ADVOCATE) AND: 1. UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI-110 001. 2. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX BENGALURU WEST COMMISSIONERATE 1ST FLOOR, BMTC BUS STAND KANAKAPURA ROAD, BANASHAKARI BENGALURU – 560 070. 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX WEST DIVISION-5, GST WEST COMMISSIONRATE BMTC BUILDING FIRST FLOOR BANASHANKARI KANAKAPURA ROAD, BENGALURU – 560 070. …RESPONDENTS (BY SRI. MADANAN PILLAI, CGC FOR R-1 SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R-2 & R-3) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:15380 WP No. 5963 of 2025 THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER- IN-ORIGINAL VIDE ORDER NO. OIO NO. 149/2024-25-SERVICE TAX DTD 05.09.2024 AT ANNX-E ISSUED BY THE R-3 FOR THE ALL THE 2 YEARS IN SO FOR AS THE PETITIONER IS CONCERNED. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: “ A) Issue a writ of certiorari, or Writ of Certiorari quashing the impugned Order-in-Original vide order No. OIO No.149/2024-25- Service Tax dated: 05.09.2024 at Annexure-G issued by the Respondent-3 for the all the two years in so for as the petitioner is concerned. B) Issue writ of declaration or writ in the nature of declaration declaring that the Resp-3 was not right in levying the tax on the Gross works contract receipts executed by the Petitioner for the Assessment Years 2016- 17 and 2017-18 in so for as the petitioners is concern. C) Issue writ of declaration or writ in the nature of declaration declaring that the VAT Act and Service Tax are mutually exclusive. Hence the Resp-3 was not right is levying the Tax on works Contract. D) Issue writ of declaration or writ in the nature of declaration declaring that the Civil Work Executed to the - 3 - NC: 2025:KHC:15380 WP No. 5963 of 2025 State Government is exempted under Section 102 of Service Tax Act, R/w Notification No.25/2012 ST dated: 20.06.2012 in so for as the petitioner is concern at Annexure-F. E) Issue any other Writ or Directions deemed fit, in the facts and circumstances of the case, including the cost of the Writ Petition in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for respondent Nos.1 to 3, respectively and perused the material on record. 3. Though several contentions have been urged by both sides in support of their respective claims, the issue in controversy between the parties is directly and squarely covered by the judgment of the Co-ordinate Bench of this Court in the case of M/s.Karnataka Chinmaya Seva Trust Vs. Joint Commissioner of Central Tax in WP No.11154/2023 & connected matters dated 03.07.2024, wherein it was held as under; "13. Accordingly, the following: ORDER In light of observations made above, the writ petitions relating to challenge to show-cause notice, such matters will stand relegated to the officers to be designated in terms of the observations made in para 8 above, at the - 4 - NC: 2025:KHC:15380 WP No. 5963 of 2025 same stage. Accordingly, such of the petitions at Sl.No.1 to 5 in Column No.1 of the table relating to challenge to show-cause notice are disposed off. Insofar as such writ petitions as detailed in Column 2 of the table relating to challenge to Orders-in-Original, in light of the discussion made above, the Orders-in-Original stand set aside and the matters are relegated to the Officers to be designated to be reconsidered from the stage of show-cause notice. Accordingly, such of the petitions at Sl.No.1 to 35 in Column No.2 of the table relating to challenge to Orders-in-Original are disposed off. The petitioners who are now relegated before the authorities concerned are at liberty to file their pleadings within a reasonable time as may be fixed by the Officers concerned. Wherever the matters are pending in appeal in light of the arrangement that is made, petitioners to file a memo for withdrawal of appeal and accordingly, the orders-in-original in question would also receive the same treatment, i.e. be set aside as per the directions made above. Wherever demands have been made pursuant to the impugned orders, such proceedings are also set aside." 4. Under these circumstances, the present petition is also disposed of in terms of the aforesaid judgment of the Co-ordinate Bench of this Court. - 5 - NC: 2025:KHC:15380 WP No. 5963 of 2025 5. Accordingly, the impugned Order-in-original at Annexure-G dated 05.09.2024, passed by respondent No.3, is hereby quashed. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 72