- 1 - HC-KAR NC: 2025:KHC:36061 WP No. 27830 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 27830 OF 2024 (T-RES) BETWEEN: SHREYA ENTERPRISES A PARTNERSHIP FIRM REPRESENTED BY ITS PARTNER SHRI MAHESH KOTHARI S/O SHRI RAMANIKLAL KOTHARI AGED 61 YEARS, HAVING OFFICE AT NO.7, 1ST FLOOR, 4TH CROSS GANDHI NAGAR BENGALURU – 560 009. …PETITIONER (BY SRI PRADYUMNA HEJIB, ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE BELAGAVI COMMISSIONERATE NO. 71, CLUB ROAD BENGALURU – 590 001. 2. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU NORTH COMMISSIONERATE H.M.T. BHAVAN, GANGANAGAR BENGALURU – 560 032. Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:36061 WP No. 27830 of 2024 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, ARREARS RECOVERY CELL BENGALURU NORTH COMMISSIONERATE H.M.T. BHAVAN, GANGANAGAR BENGALURU – 560 032. …RESPONDENTS (BY SRI JEEVAN J.NEERALGI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER BEARING OIO SL NO. BEL- EXCUS-COM-MG-103-2023-24-S.T. DATED 26.03.2024 ANNX-A PASSED BY THE R-1. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER Petitioner is before this Court seeking the following prayers: “a) Issue a writ in the nature of certiorari or any other writ/ to quash the impugned order bearing OIO SI. No BEL-EXCUS-COM-MG-103-2023-24-S.T. dated 26.03.2024 [Annexure-A] passed by Respondent No.1. - 3 - HC-KAR NC: 2025:KHC:36061 WP No. 27830 of 2024 (b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice.” 2. Heard Sri. Pradyumna Hejib, learned counsel appearing for the petitioner, Sri. Jeevan J Neeralgi, learned counsel appearing for respondents and perused the material on record. 3. Learned counsel for the petitioner submits that the issue in the lis is akin to what is decided by the Coordinate Bench in the case of KARNATAKA CHINMAYA SEVA TRUST vs. JOINT COMMISSIONER OF CENTRAL TAX, BENGALURU EAST1. He would submit that several of the petitions were disposed in the same terms. 4. Learned counsel for the Revenue would not dispute the position. 1 (2024) 25 Centax 382 (Kar.) - 4 - HC-KAR NC: 2025:KHC:36061 WP No. 27830 of 2024 5. I, therefore, deem it appropriate to notice what the Coordinate Bench has held in the case of KARNATAKA CHINMAYA SEVA TRUST vs. JOINT COMMISSIONER OF CENTRAL TAX, BENGALURU EAST supra, which reads as follows: “10. The officers while disposing off the petitions to keep in mind the following: 1) Whether petitioners do not qualify under Section 65B(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 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 same may be filed upon matter being relegated as noticed above. 13. Accordingly, the following: - 5 - HC-KAR NC: 2025:KHC:36061 WP No. 27830 of 2024 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 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.” 6. In the light of the submissions so made, the petition deserves to be disposed, in the same terms as is done by the Coordinate Bench in the judgment quoted supra. - 6 - HC-KAR NC: 2025:KHC:36061 WP No. 27830 of 2024 7. For the aforesaid reasons, the following: ORDER a. The Writ Petition is allowed. b. Impugned Order bearing No.OIO Sl.No.BEL- EXCUS-COM-MG103-2023-24-S.T. dated 26-03-2024 [Annexure-A] passed by the 1st respondent stands quashed. c. The matter is remitted back for reconsideration from the stage of show-cause notice afresh, to the hands of the respondents, in accordance with law, bearing in mind the observations made in KARNATAKA CHINMAYA SEVA TRUST supra. d. The petitioner is at liberty to file his pleadings within a reasonable time as may be fixed by the concerned Officer of the Revenue. Ordered accordingly. Sd/- (M.NAGAPRASANNA) JUDGE BKP List No.: 1 Sl No.: 59