- 1 - HC-KAR NC: 2025:KHC-D:17271 WP No. 108136 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 4TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 108136 OF 2025 (T-RES) BETWEEN: SHRI. BHIMAPPA BABU PATIL S/O. BABU PATIL CIVIL CONTRACTOR, AGED ABOUT 62 YEARS, ADHAR NO. 81302682749 RESIDING AT H.NO.253, GOUDAR ONI, HOSUR, HEBBAL, HUKKERI, BELAGAVI 591221, KARNATAKA EMAIL BHIMAGOUDA11@GMAIL.COM MOB:9448693108. …PETITIONER (BY SRI. GANESH VISHWANATH SHANDAGE, ADVOCATE) AND: 1. THE UNION OF INDIA REPRESENTED HERIN BY THE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110001. 2. THE CHEIRMAN CENTRAL BOARD OF INDIRECT TAXE AND CUSTOMS GOVERNMENT OF INDIA, MINSTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI 110001. 3. THE PRINCIPAL COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, NO. 71 CLUB ROAD, BELAGAVI 590001 VISHAL NINGAPPA PATTIHAL Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka Dharwad Bench - 2 - HC-KAR NC: 2025:KHC-D:17271 WP No. 108136 of 2025 4. THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE, BELAGAVI, NO. 71, CLUB ROAD, BELAGAVI 590001. …RESPONDENTS (BY SRI. SHIVARAJ BALLARI, CGSC) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI, OR SUCH OTHER WRIT, ORDER OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI, QUASHING THE IMPUGNED ORDER-IN- ORIGINAL BEARING NUMBER S.I. NO.BEL-EXCUS-COM-MG-02-2023- 24-ST (DIN.20230557TC0000707847) DATED 26.04.2023, ISSUED ON 24.05.2023 PASSED BY RESPONDENT NO.3 UNDER SECTION 73(2) OF FINANCE ACT, 1994 (ANNEXURE A), AND ETC., THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) 1. JUSTICE M.NAGAPRASANNA) 1. The petitioner is before this Court seeking the following prayer: (a) Issue a Writ of Certiorari, or such other Writ, Order or direction in the nature of a Writ of Certiorari, quashing the impugned Order-in-Original bearing number S.I. No. BEL-EXCUS-COM-MG-02-2023-24-ST (DIN: 20230557TC0000707847) dated 26.04.2023, issued on 24.05.2023 passed by Respondent No. 3 under section 73(2) of Finance Act, 1994 (Annexure A); and (b) Issue a Writ of Certiorari, or such other Writ, Order or direction in the nature of a Writ of Certiorari, quashing the impugned show cause notice bearing number: S.I. No. 261/2020-21 (DIN: 20210457TC0000018828) dated 23.04.2021 passed by Respondent No. 4 under proviso to Section 73(1) of Finance Act, 1994 (Annexure B); and (c) Pass such other or further orders as this Honourable Court may deem fit and proper in the facts and circumstances of the case, and in the Interests of justice and equity, including the costs of this writ petition. - 3 - HC-KAR NC: 2025:KHC-D:17271 WP No. 108136 of 2025 2. Heard Sri.Ganesh V.Shandage, learned counsel for petitioner and Sri.Shivaraj Balloli-CGSC, learned counsel for respondents. 3. Learned counsel appearing for the petitioner submits that the issue in the lis stands answered by the judgment rendered by a co-ordinate bench in the case of M/S KARNATAKA CHINMAYA SEVA TRUST VS. JOINT COMMISSIONER OF CENTRAL TAX, in W.P.No.11154/2023 AND CONNECTED MATTERS, disposed on 03.07.2024. 4. Learned counsel for the respondents would not dispute the position of law, except the fact that the matter should be remitted to the stage of the submission of reply to the show cause notice by the petitioner. 5. The Co-ordinate bench in the aforesaid W.P.No.11154/2023 and connected matters, considering the entire spectrum of the law and issue, passed the following order: “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 ? - 4 - HC-KAR NC: 2025:KHC-D:17271 WP No. 108136 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 same may be filed upon matter being relegated as noticed above. 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 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 - 5 - HC-KAR NC: 2025:KHC-D:17271 WP No. 108136 of 2025 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.” In the light of the afore-quoted judgment of the coordinate bench and that the fact the petitioner is similarly placed, I deem it appropriate to remit the matter back to respondent No.3 – Authority. 6. For the aforesaid reasons, the following: ORDER a. The writ petition is allowed and remitted back to respondent No.3 - Authority. b. The impugned order in original dated 26.04.2023, at Annexure ‘A’ stands quashed. c. The petitioner shall now submit his reply to the show cause notice dated 23.04.2021, within four weeks from the date of receipt of a copy of the order. - 6 - HC-KAR NC: 2025:KHC-D:17271 WP No. 108136 of 2025 d. Respondent No.3 shall, from the stage of submitting reply to the show cause notice by the petitioner, consider the same and pass necessary orders in accordance with law, bearing in mind the afore-quoted judgment of the co-ordinate bench. e. It is open to the authority to regulate its procedure and take the issue to its logical conclusion. Ordered accordingly. Sd/- (M.NAGAPRASANNA) JUDGE RHR/-CT:ANB List No.: 1 Sl No.: 37