- 1 - HC-KAR NC: 2025:KHC:23110 WP No. 25434 of 2024 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.25434 OF 2024 (T-RES) BETWEEN: M/S L V LOGISTICS PRIVATE LIMITED (REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR SHRI PONNA CHENGAL RAYULU) 2nd FLOOR, 362 13th MAIN, 6th CROSS, RAJMAHAL VILAS EXTENSION SADHASHIVANAGAR BENGALURU-560 080 (INCORPORATED UNDER COMPANIES ACT 1956) …PETITIONER (BY SRI. L S KARTHIKEYAN.,ADVOCATE) AND: JOINT COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH GST COMMISSIONERATE C R BUILDING, QUEEN'S ROAD, BENGALURU-560 001. …RESPONDENT (BY SRI.ARAVIND V.CHAVAN .,ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE RECORDS OF RESPONDENT RELATING TO THE ANNX-A BEARING NO. GEXCOM/ADJN/ST/JC/1646/2021 IN ORDER IN ORIGINAL NO. 61/2024-25(ST JC) DTD 28.06.2024 QUASHING THE ANNX-A ORDER IN ORIGINAL NO. 61/2024-25 (ST JC) DTD 28.06.2024 PASSED BY THE RESPONDENT. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:23110 WP No. 25434 of 2024 THIS 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: i) Issue appropriate order / direction calling for the records of Respondent relating to the Annexure A bearing no. GEXCOM/ ADJN/ST/JC/1646/2021 in Order-in- Original No. 61/2024-25 (ST-JC) dated 28.06.2024; ii) Issue a writ of certiorari or any other appropriate writ / order / direction quashing the Annexure A Order-in-Original No.61/2024-25 (ST-JC) dated 28.06 2024 passed by Respondent; iii) Grant ad-interim relief as prayed for herein below; iv) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice. 2. Learned AGA accepts notice for respondents. 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 - 3 - HC-KAR NC: 2025:KHC:23110 WP No. 25434 of 2024 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? 2. Whether services are covered under negative list? 3. Whether services are covered under the exemption list under the Notification 1 (2024)25 Centax 382 (Kar) - 4 - HC-KAR NC: 2025:KHC:23110 WP No. 25434 of 2024 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.: 13