- 1 - NC: 2025:KHC-D:3824 WP No. 106512 of 2023 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 25TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 106512 OF 2023 (T-RES) BETWEEN: SMT PRAMILA VISHWANATH PATIL AGE. 43 YEARS, SHRI LAXMI GOVIND, CTS NO.4856/108, 1ST MAIN, 4TH CROSS, SADASHIV NAGAR, BELAGAVI-590010. …PETITIONER (BY SRI. ANIRUDHA R.J. NAYAK, ADVOCATE) AND: 1. UNION OF INDIA R/BY THE REVENUE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-110001. 2. THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, BELAGAVI CITY DIVISION, NO.71, CLUB ROAD, BELAGAVI-590001. 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, BELAGAVI CITY DIVISION, NO.71, CLUB ROAD, BELAGAVI-590001. …RESPONDENTS (BY SRI M.B.KANAVI, CGSC FOR R1, SRI GIRISH S. HULAMANI, ADVOCATE FOR R2 & 3) THIS WP IS FILED UNDER ARTICLE 226, 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI, OR A WRIT OR ORDER OR DIRECTION IN THE NATURE OF WRIT OF CERTIORARI AND SET ASIDE THE ORDER-IN-ORIGINAL ASHPAK KASHIMSA MALAGALADINNI Digitally signed by ASHPAK KASHIMSA MALAGALADINNI Location: High Court of Karnataka, Dharwad Bench Date: 2025.02.28 12:41:39 +0530 - 2 - NC: 2025:KHC-D:3824 WP No. 106512 of 2023 NO. BEL/EXCUS/000/BEL/ CITY/AC/GS/56/2022-23 AND DIN. 20220757TC0000722597 DATED. 29.07.2022, PASSED BY RESPONDENT NO.3 ENCLOSED AS ANNEXURE-C AS BAD IN LAW AND ISSUE A WRIT OF CERTIORARI, OR A WRIT OR ORDER OR DIRECTION IN THE NATURE OF WRIT OF MANDAMUS BY SETTING ASIDE ORDER-IN-ORIGINAL NO. BEL/EXCUS/000/BEL/ CITY/AC/GS/56/2022-23 AND DIN. 20220757TC0000722597 DATED. 29.07.2022, PASSED BY RESPONDENT NO.3, ENCLOSED AS ANNEXURE-C AND REMITTING THE MATTER BACK TO RESPONDENT NO.3 TO ASCERTAIN THE APPLICABILITY OF SSI NOTIFICATION AND ACTIVITY BEING COVERED UNDER NEGATIVE LIST OF SERVICES IN SECTION 66D. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. Learned counsel Sri M.B.Kanavi accepts notice for respondent No.1. 2. Learned counsel Sri Girish Hulmani accepts notice for respondent No.2 and 3. 3. Petitioner is before this Court seeking for the following reliefs: (a) A writ of certiorari, or a writ or order or direction in the nature of writ of certiorari and set aside the order-in-original No. BEL/EXCUS/000/BEL/ CITY/AC/GS/56/ 2022-23 and DIN. 20220757TC0000722597 dated 29.07.2022, passed by respondent no.3 enclosed as Annexure-C as bad in law, and - 3 - NC: 2025:KHC-D:3824 WP No. 106512 of 2023 (b) Issue a writ of mandamus or a writ or order or direction in the nature of writ of mandamus by setting aside the order-in-original No. BEL/EXCUS/000/BEL/CITY/AC/GS/56/2022-23 and DIN. 20220757TC0000722597 dated 29.07.2022, passed by respondent no.3, enclosed as Annexure-C and remitting the matter back to respondent No.3 to ascertain the applicability of SSI notification and activity being covered under negative list of services in section 66D. 4. The submission of the learned counsel for the petitioner is that the lis in the matter is covered by a Judgment of the coordinate bench of this Court dated 03.07.2024 passed in Writ Petition No.11154 of 2023 (T-IT) and connected matters. 5. The learned counsel for the respondents No.2 and 3 also confirms the said submission. 6. The coordinate bench of this Court in the above said Judgement held in paragraph No.13 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 - 4 - NC: 2025:KHC-D:3824 WP No. 106512 of 2023 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 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.“ 7. In that view of the matter, I pass the following : ORDER Writ petition is disposed off in terms of the above said judgement of a coordinate bench of this Court. Accordingly, the impugned order dated 29.07.2022 passed - 5 - NC: 2025:KHC-D:3824 WP No. 106512 of 2023 by the 3rd respondent in No.BEL/EXCUS/ 000/BEL/CITY/AC/GS/56/2022-23 and DIN: 220757TC0000722597 vide Annexure-C is quashed. Sd/- (SURAJ GOVINDARAJ) JUDGE CKK CT:GSM List No.: 2 Sl No.: 14