- 1 - NC: 2025:KHC:18005 WP No. 13138 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 13138 OF 2025 (T-RES) BETWEEN: SHRI N M JAGADEESH S/O. BASSAPPA N.A, AGED ABOUT 50 YEARS NO.3474/129, 1ST MAIN, 1ST CROSS, VINAYAKA BADAVANE, BABUJI VIDYANAGAR, DAVANGERE – 577 005. …PETITIONER (BY SRI. RAJU H Y.,ADVOCATE) AND: 1. THE COMMISSIONER OF CENTRAL TAX BENGALURU GST NORTH-WEST COMMISSIONERATE, 2ND FLOOR, SOUTH WING, BMTC BUS STAND COMPLEX, SHIVAJINAGAR, BENGALURU – 560 051. 2. THE COMMISSIONER OF CENTRAL TAX (APPEALS-II), 4TH FLOOR, TTMC, BMTC BUS STAND, OLD AIRPORT ROAD, DOMLUR, BENGALURU – 560 071. 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NORTH-WEST DIVISION-7, 1ST FLOORS, C. R. BUILDING, DEVRAJ URS LAYOUT, DAVANGERE – 577 006. …RESPONDENTS (BY SRI.ARAVIND.V. CHAVAN,ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:18005 WP No. 13138 of 2025 THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO QUASH THE SHOW CAUSE NOTICE BEARING NO. 19/2021-22 DATED 18.10.2021 ISSUED IN FILE C. NO. IV/ST/09/35/2021-NWD-7 ISSUED BY THE 3RD RESPONDENT (ANNEXURE-A), THE ORDER-IN- ORIGINAL BEARING NO.04/2023-24-ST- AC-NWD7 DATED 11.04.2023 PASSED BY THE 3RD RESPONDENT (ANNEXURE-B) AND THE ORDER-IN-APPEAL NO. 184/2024-25 CT DATED 22.08.2024 PASSED BY THE 2ND RESPONDENT IN APPEAL NO. 121/2023- 24 A-II (ANNEXURE-C) B 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 or order in the nature of Certiorari to quash the Show Cause Notice bearing No. 19/2021-22 dated 18.10.2021 issued in File C. No. IV/ST/09/35/2021-NWD-7 issued by the 3rd Respondent (ANNEXURE-'A'), the Order- in-Original bearing No.04/2023-24-ST-AC-NWD7 dated 11.04.2023 passed by the 3rd Respondent (ANNEXURE-'B') and the Order-in-Appeal No. 184/2024-25 CT dated 22.08.2024 passed by the 2nd Respondent in Appeal No. 121/2023-24 A-II (ANNEXURE-'C'); b. Issue a writ or order in the nature of Certiorari to quash recovery proceedings initiated by the 3rd Respondent vide letter date 15.03.2025 (ANNEXURE-'E'); c. Issue a writ or order or direction in the nature of any writ by setting aside the demand of service tax of Rs. 10,39,751/along with interest and penalty of Rs.10,39,751/- - 3 - NC: 2025:KHC:18005 WP No. 13138 of 2025 imposed under Section 78 of the Finance Act, 1994 and other penalties imposed under section 77 of the Finance Act, 1994 and d. Pass such other orders as may be deemed appropriate und the circumstances of the case, in the ends 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 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 - 4 - NC: 2025:KHC:18005 WP No. 13138 of 2025 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. Accordingly, the impugned Order-in-original at Annexure – B dated 11.04.2023, the impugned Order-in-Appeal at - 5 - NC: 2025:KHC:18005 WP No. 13138 of 2025 Annexure-C dated 22.08.2024 and the impugned letter at Annexure-E dated 15.03.2025 are hereby set aside and the matter is remitted back for reconsideration to the stage of show cause notice at Annexure-A dated 18.10.2021. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 1 Sl No.: 40