- 1 - NC: 2025:KHC:15939 WP No. 11045 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.11045 OF 2025 (T-RES) BETWEEN: SHRI. DINESH (CIVIL CONTRACTOR) S/O B T CHANDRASHEKHAR, AGED ABOUT 59 YEARS, R/O NO. 2021, 12TH A CROSS, 2ND STAGE, VIJAYANAGAR, BENGALURU - 560 040. …PETITIONER (BY SMT.NEHA ATUL ALUR, FOR SRI ATUL KRISHNA RAO ALUR, ADVOCATES) 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 COMMISSIONER OF CENTRAL TAX (APPEALS) S1 AND S2, VINAYA MARGA, SIDDARTHNAGAR, MYSORE 570 011 3. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX GST COMMISSIONERATE, BENGALURU WEST, BMTC BUILDING, 1ST FLOOR, BANASHANKARI, Digitally signed by MALATESH K C Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:15939 WP No. 11045 of 2025 KANAKAPURA ROAD, BENGALURU -560 070 …RESPONDENTS (BY SRI THIMMANNA BHAT, ADVOCATE FOR R1; SRI JEEVAN J NEERALGI, ADVOCATE FOR R2 AND R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED APPEAL ORDER NO.MYS EXCUS 000 APP YCS 257 2023 24 DTD 16.08.2023 AT ANNEXURE-G ISSUED BY THE 2ND RESPONDENT IN SO FAR AS THE PETITIONER IS CONCERNED AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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: “(i) Issue a writ of certiorari, or Writ in the nature of Certiorari quashing the impugned appeal order No. MYS-EXCUS-000-APP-YCS-257-2023-24,Dt: 16/08/2023 at ANNEXURE "G", issued by the resp-2, in so for as the petitioner is concerned. (ii) Issue Writ of Declaration or Writ in the nature of declaration declaring that, BDA, BBMP, Police Department and other agencies are a local authority/ Governmental Authority/ any other body under section 102 of the Finance Act 1994 r/w Mega Exemption notification No. 25/2012 ST dated: 20/6/2012 in so for as the petitioner is concerned. - 3 - NC: 2025:KHC:15939 WP No. 11045 of 2025 (iii) Issue Writ or Declaration or Writ in the nature of the declaration declaring that, the works contract executed to BDA, BBMP, Police Department are exempted under section 102 of the Finance Act 1994 R/w Mega Exemption notification No. 25/2012 ST dated: 20/6/2012. in so for as the petitioner is concerned. (iv) Issue Writ of Declaration or Writ in the nature of Declaration, declaring that, When the petitioner has paid the tax under section 15 of the KVAT Act, on the total consideration, the petitioner is not liable to pay the service tax for the period April 2015 to June 2017 in so for as the petitioner is concerned..” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. Though several contentions have been urged by both sides in support of their respective claims, the issue in controversy 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; - 4 - NC: 2025:KHC:15939 WP No. 11045 of 2025 "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 memo for withdrawal of appeal and accordingly, the orders- in-original in question would also receive the same - 5 - NC: 2025:KHC:15939 WP No. 11045 of 2025 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 show-cause notice at Annexure-D dated 23.04.2021 and the impugned order at Annexure-G dated 16.08.2023 are hereby quashed. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE kcm List No.: 1 Sl No.: 25