- 1 - HC-KAR NC: 2025:KHC:24906 WP No. 19150 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 19150 OF 2025 (T-RES) BETWEEN: M/S EEGUCHI CONSTRUCTIONS NO.1, 1ST MAIN, ATRIA INSTITUTE OF TECHNOLOGY CAMPUS ANANDA NAGAR HEBBAL, BENGALURU- 560 024 REP.BY ITS PARTNER SATISH N AGED ABOUT 47 YEARS HOLDER OF PAN NO. BCXPS0069P S/O NARAYANAPPA C R REGISTERED UNDER THE FINANCE ACT, 1994 (SERVICE TAX NO.AADFE2524LSD001) …PETITIONER (BY SRI.ARYAMAN GHULATI.,ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF CENTRAL TAX NORTH DIVISION 5 NORTH COMMISSIONERATE NO.16/1, 2ND FLOOR S.P.COMPLEX LAL BAGH ROAD BENGALURU - 560 027. 2. ASSISTANT COMMISSIONER OF CENTRAL TAX, DIVISION 5, NORTH COMMISSIONERATE HMT BHAVAN, GANGA NAGAR BELLARY ROAD, BENGALURU - 560 032. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:24906 WP No. 19150 of 2025 3. SUPERINTENDENT OF CENTRAL TAX, RANGE - AND-5, NORTH COMMISSIONERATE NO.59, HMT BHAVAN GANGANAGAR BENGALURU 560 032. 4. COMMISSIONER OF CENTRAL TAX, HMT BHAVAN, NORTH COMMISSIONERATE, GANGANAGAR BENGALURU - 560 032. 5. THE COMMISSIONER OF CENTRAL EXCISE (APPEALS), 4TH FLOOR, TTMC BUILDING BMTC COMPLEX DOMLUR BENGALURU - 560 071. … RESPONDENTS (BY SRI JEEVAN J NEERALAGI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE RECORDS IN THE ORDER-IN-ORIGINAL NO.43/2020-21 DATED 26.03.2022 (ANNEXURE-A) ISSUED BY THE FIRST RESPONDENT AND TO QUASH THE SAME AS ARBITRARY, ILLEGAL AND NON-EST IN LAW ALONG WITH A DIRECTION TO THE 5TH RESPONDENT PERMITTING THE PETITIONER TO FILE AN APPEAL UNDER SECTION 85 OF THE FINANCE ACT, 1994 AND THUS IN THE FACTS AND CIRCUMSTANCES, RENDER JUSTICE. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ - 3 - HC-KAR NC: 2025:KHC:24906 WP No. 19150 of 2025 ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs: i) To issue a writ, order, or direction, more in the nature of Writ of Certiorari and Mandamus or any other appropriate writ, calling for the records in the Order-in-Original No.43/2020-21 dated 26.03.2022 (Annexure-A) issued by the First Respondent and to quash the same as arbitrary, illegal and non-est in law along with a direction to the 5th Respondent permitting the Petitioner to file an appeal under Section 85 of the Finance Act, 1994 and thus in the facts and circumstances, render justice. ii) To award Costs of and incidental to this Writ Petition be paid by the Respondents; iii) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in facts and circumstances of the case and in the interest of justice; 2. The grievance of the petitioner is that the impugned order at Annexure-A has not been received by the petitioner inasmuch as it has been sent to the wrong address as contained in the last page of the said order and the correct address was - 4 - HC-KAR NC: 2025:KHC:24906 WP No. 19150 of 2025 already mentioned in the 1st paragraph of the said order while dealing with brief facts of the case. 3. The submission of learned counsel for petitioner is that the petitioner is not concerned or does not have any activity at the address shown to which the said order has been dispatched and as such it is only after recovery proceedings had been initiated against the petitioner, the petitioner came to know about the said order, by which time the period of limitation to challenge the impugned order at Annexure-A has expired. 4. Taking into consideration that the impugned order has not been made available to the petitioner as on the date on which the order was passed or subsequent thereto, but has been sent to a wrong address, I am of the considered opinion that the knowledge of the said order cannot be imputed on the petitioner as on that date. The knowledge of the said order can only be imputed from the date on - 5 - HC-KAR NC: 2025:KHC:24906 WP No. 19150 of 2025 which the petitioner came to know of the recovery proceedings having been initiated, for the purpose of limitation. It is only the date on which recovery proceedings have been initiated would have to be taken into consideration. 5. In that view of the matter, reserving liberty to the petitioner to approach the Appellate Authority and with a direction to the Appellate Authority to consider the period of limitation from the date of receipt of a copy of the order, the petition is disposed of. Sd/- (SURAJ GOVINDARAJ) JUDGE GSS List No.: 1 Sl No.: 24