- 1 - HC-KAR NC: 2025:KHC:23158 WP No. 18327 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF JUNE, 2025 BEFORE THE HON'BLE MR JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 18327 OF 2025 (T-RES) BETWEEN: M/S DAYWELL CHIT FUND PVT LTD REGISTERED UNDER SERVICE TAX ACT, 10/23,1 FLOOR, 5TH MAIN, GANGANAGAR, R. T. NAGAR, BENGALURU -560 032. (REPRESENTED BY ITS DIRECTOR SOPHY ABYMOAN AGED ABOUT 65 YEARS) …PETITIONER (BY SRI. K M SHIVAYOGISWAMY.,ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX NORTH DIVISION-5, NO.16/1, 2ND FLOOR, S.P. COMPLEX, LAL BAGH ROAD, BENGALURU-560 027. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX NORTH COMMISSIONERATE DIVISION-5, 1ST FLOOR, HMT BHAVAN NO.59, BELLARY ROAD, BENGALURU -560 032. …RESPONDENTS (BY SRI. ARAVIND V CHAVAN., ADVOCATE FOR R-1 & R-2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING ISSUE A WRIT OF CERTIORARI OR DIRECTIONS IN THE NATURE OF CERTIORARI TO SET ASIDE THE IMPUGNED ORDER PASSED BY 2ND RESPONDENT BEARING NO. C.NO. IV/09/202/2021-22NDS/1113 /DIN. 20240757 Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:23158 WP No. 18327 of 2025 00000000EBDF / ORDER (ORIGINAL) OIO NO.123/2024-25 ST NDS DATED 02/07/2024/05/07/2024 VIDE ANNEXURE- H ETC., THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs: a) Writ of Certiorari or directions in the nature of Certiorari to set aside the impugned order passed by 2nd respondent bearing No. C.No. IV/09/202/2021-22NDS/1113/DIN: 2024075700000000EBDF/ ORDER (ORIGINAL) ΟΙΟ No.123/2024-25 ST NDS dated 02/07/2024/05/07/2024 vide Annexure" H" b) Writ of Mandamus or directions in the nature of Mandamus directing the 2nd respondent authority not take any further proceedings pursuant to the impugned order bearing No. C.No. IV/09/202/2021-22NDS/1113 / DIN: 2024075700000000EBDF /ORDER (ORIGINAL) ΟΙΟ No.123/2024-25 ST ND5 dated 02/07/2024/05/07/2024 vide Annexure" H" c) Issue such other writ or orders as deemed fit in the circumstances of the case in the interest of justice and equity. 2. Learned AGA accepts notice for respondents. - 3 - HC-KAR NC: 2025:KHC:23158 WP No. 18327 of 2025 3. Learned counsel for the petitioner submits that show cause notice has been issued on the basis of the income tax returns filed by the petitioner. This aspect is covered by the decision of the coordinate Bench of this Court in the case of Karnataka Chinmaya Seva Trust v. Joint Commissioner of Central Tax, Bengaluru East 1. He submits that the said decision would be equally applicable to the present matter and the directions issued therein will have to be considered by the respondent. 4. There is no dispute with regard to applicability of the above decision to the present matter. 5. In that view of the matter, the direction issued therein at paragraphs 10, 11 and 12 would be equally applicable to the petitioner herein which are culled below for easy reference. 10. The officers while disposing off the petitions to keep in mind the following 1. Whether petitioners do not qualify under Section 65 B (44) of the Finance Act, 1994? 1 (2024)25 Centax 382 (Kar) - 4 - HC-KAR NC: 2025:KHC:23158 WP No. 18327 of 2025 2. Whether services are covered under negative list? 3. Whether services are covered under the exemption list under the Notification No.25/2012-ST dated 28.06.2012 or under any other applicable Notifications? 4. Whether the person is liable to remit service tax in terms of Rule 2 (1) (d) read with applicable notification? 5. Whether claims are barred by limitation in terms of the Law laid down by the Apex Court ? 11. It is also clarified that disposal of present petitions must not be construed as having adjudicated any of the contentions including jurisdiction. All contentions of both sides on merits are kept open. 12. Needless to state, upon conclusion of proceedings, if any of the petitioners are still aggrieved, legal remedies are kept open. It is also clarified that wherever, replies to show-cause notice have not been made out, the sane may be filed upon matter being relegated as noticed above. 6. The petition is disposed of in terms of the above. SD/- (SURAJ GOVINDARAJ) JUDGE GSS List No.: 2 Sl No.: 25