- 1 - HC-KAR NC: 2025:KHC:44793 WP No. 29789 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 29789 OF 2025 (T-RES) BETWEEN: M/S.SOFTVENT SERVICES PRIVATE LIMITED A PRIVATE LIMITED COMPANY REPRESENTED BY ITS DIRECTOR KUMAR MUNISWAMY AGED ABOUT 52 YEARS S/O N.MUNISWAMY NAIDU NO.263, 29TH MAIN, 10TH B CROSS 1ST PHASE JP NAGAR BENGALURU STC:AAJCS2340FSD001. …PETITIONER (BY SRI GANAPATI YADAV BHAT, ADVOCATE) AND: THE COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONARATE C R BUILDING QUEENS ROAD BENGALURU – 560 001. …RESPONDENT (BY SRI M.UNNIKRISHNAN, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA IS PRAYING TO I) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:44793 WP No. 29789 of 2025 WRIT OF CERTIORARI QUASHING THE ORDER IN ORIGINAL DATED 29.07.2024 PASSED BY THE RESPONDENT UNDER SECTION 73(1) OF THE FINANCE ACT, 1994 BEARING ORDER NO.59/2024-25 SPLADJN CELL-III FOR THE TAX PERIOD FINANCIAL YEAR 2015-16 HEREIN ENCLOSED AND MARKED AS ANNEXURE-A. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order in Original dated 29.07.2024 passed by the Respondent under section 73(1) of the Finance Act, 1994 bearing Order No.59/2024-25 Spl.Adjn Cell-III for the tax period Financial Year 2015-16 herein enclosed and marked as Annexure – A. ii) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Sri Ganapati Yadav Bhat, learned counsel for the petitioner and Sri M. Unnikrishnan, learned counsel for the respondent. - 3 - HC-KAR NC: 2025:KHC:44793 WP No. 29789 of 2025 3. A perusal at the material on record will indicate that in response to the show cause notice dated 28.09.2020 issued by the respondent under Section 73(1) of the Finance Act, 1994, the petitioner submitted its response/reply dated 28.02.2024. In pursuance of which the respondent proceeded to pass the impugned order dated 29.07.2024, demanding a total service tax in a sum of `4,83,886/-. 4. It is the grievance of the petitioner that despite submitting its detailed response/reply along with necessary documents, the respondent has not considered the same and proceeded to pass the impugned order, which deserves to be set aside and the matter is remitted back to the respondent for reconsideration afresh, in accordance with law. 5. Per contra, learned counsel for the respondent submits that there is no merit in the petition and the same is liable to be dismissed. 6. A perusal at material on record will indicate that despite the petitioner submitting a detailed reply to the show cause notice or the documents produced, the respondent has - 4 - HC-KAR NC: 2025:KHC:44793 WP No. 29789 of 2025 not considered the same in their proper perspective. So also, learned counsel for the petitioner submits that if one more opportunity is provided, petitioner would file additional reply and submit additional documents, if any in support of its claim. 7. Under these circumstances, in order to provide one more opportunity to the petitioner, I deem it just and appropriate to adopt a justice-oriented approach and set aside the impugned order and remit the matter back to the respondent for reconsideration afresh in accordance with law. 8. In the result, the following: ORDER a. The writ petition is hereby allowed and the matter is remanded back to the respondent for reconsideration afresh, in accordance with law. b. The impugned order dated 29.07.2024, passed by the respondent at Annexure ‘A’ is hereby set aside. c. Liberty is reserved to the petitioner to submit additional replies, documents etc., which shall be considered by the respondent, who shall provide - 5 - HC-KAR NC: 2025:KHC:44793 WP No. 29789 of 2025 sufficient and reasonable opportunity to the petitioner; hear him and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE NVJ List No.: 2 Sl No.: 9