- 1 - NC: 2025:KHC:17597 WP No. 8252 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 8252 OF 2025 (T-RES) BETWEEN: SRI K M SUNDAR MURTHY S/O. LATE K.N. MUNIYAPPA AGED ABOUT 56 YEARS, PROPRIETOR OF M/S. S.M. ENGINEERS, PROPRIETORSHIP CONCERN, , NO.1898, 5TH CROSS, 20TH MAIN, JP NAGAR, 2ND PHASE, BANGALORE -560 078. …PETITIONER (BY SRI. HANJER RAGHAVENDRA BASAVARAJ, ADVOCATE) AND: THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BANGALORE GST WEST COMMISSIONERATE, TTMC BUILDING, BMTC BUS STAND COMPLEX, BANASHANKARI, BANGALORE – 560 051. …RESPONDENT (BY SRI. ARAVIND.V. CHAVAN, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED SHOW CAUSE NOTICE BEARING SCN NO. 201/2020 BW AE-VI (F.NO.GEXOM/AE/INV/ST/643/2020-AE (DIN 20201257YU0000520119) ) DTD 30.12.2020 (ANNX-A) ISSUED BY THE RESPONDENT AND THE CONSEQUENTIAL ORDER-IN-ORIGINAL NO. 49/2024-25 (PR.COMMR) (DIN 20241257YU0000222C4C) DTD 26.12.2024 / 27.12.2024 PASSED BY THE RESPONDENT (ANNX-B) BY SETTING ASIDE THE SERVICE TAX DEMAND, INTEREST, PENALTY AND LATE FEE. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:17597 WP No. 8252 of 2025 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: a) Issue a writ or order or direction in the nature of Certiorari by quashing the impugned show cause notice bearing SCN No.201/2020 BW AE-VI [F.No. GEXOM/AE/INV/ST/643/2020-AE (DIN: 20201257YU00 00520119)] dated 30.12.2020 (Annexure-'A') issued by the Respondent and the consequential Order-in-Original No.49/2024-25 (Pr. COMMR) (DIN: 20241257YU0000 222C4C) dated 26.12.2024 / 27.12.2024 passed by the Respondent (Annexure- 'B') by setting aside the service tax demand, interest, penalty and late fee; b) Alternatively, issue a writ or order or direction in the nature of Certiorari by quashing the impugned Order-in-Original No.49/2024-25 (Pr. COMMR) (DIN: 20241257YU0000222C4C) dated 26.12.2024 / 27.12.2024 passed by the Respondent (Annexure- 'B') and thereby remand the matter for fresh adjudication of the impugned show cause notice bearing SCN No.201/2020 BW AE-VI GEXOM/AE/INV/ST/643/2020-AE [F.No. (DIN: 20201257YU0000520119)] dated 30.12.2020 issued by the Respondent (Annexure- 'A'); c) Pass such other order/s or direction/s as deemed fit and proper in the facts and circumstances of the case in the interest of justice.” 2. Heard learned counsel for the petitioner and learned counsel for the respondent 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 - 3 - NC: 2025:KHC:17597 WP No. 8252 of 2025 between the parties is directly and squarely covered by the judgment of the Co-ordinate Bench of this Court in the case of M/s.Karnataka Chinmaya Seva Trust Vs. Joint Commissioner of Central Tax in WP No.11154/2023 & connected matters dated 03.07.2024, wherein it was held as under; "13. Accordingly, the following: ORDER In light of observations made above, the writ petitions relating to challenge to show-cause notice, such matters will stand relegated to the officers to be designated in terms of the observations made in para 8 above, at the same stage. Accordingly, such of the petitions at Sl.No.1 to 5 in Column No.1 of the table relating to challenge to show-cause notice are disposed off. Insofar as such writ petitions as detailed in Column 2 of the table relating to challenge to Orders-in-Original, in light of the discussion made above, the Orders-in-Original stand set aside and the matters are relegated to the Officers to be designated to be reconsidered from the stage of show-cause notice. Accordingly, such of the petitions at Sl.No.1 to 35 in Column No.2 of the table relating to challenge to Orders-in-Original are disposed off. The petitioners who are now relegated before the authorities concerned are at liberty to file their pleadings within a reasonable time as may be fixed by the Officers concerned. Wherever the matters are pending in appeal in light of the arrangement that is made, petitioners to file a - 4 - NC: 2025:KHC:17597 WP No. 8252 of 2025 memo for withdrawal of appeal and accordingly, the orders-in-original in question would also receive the same treatment, i.e. be set aside as per the directions made above. Wherever demands have been made pursuant to the impugned orders, such proceedings are also set aside." 4. Under these circumstances, the present petition is also disposed of in terms of the aforesaid judgment of the Co-ordinate Bench of this Court. 5. Accordingly, the impugned Order-in-original at Annexure – B dated 26.12.2024/27.12.2024 is hereby set aside and the matter is remitted back for reconsideration to the stage of show cause notice at Annexure-A dated 30.12.2020. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 1 Sl No.: 91