- 1 - HC-KAR NC: 2025:KHC:36056 WP No. 22513 of 2025 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. 22513 OF 2025 (T-RES) BETWEEN: M/S.PRO-EYE SECURITY SOLUTIONS (1) PRIVATE LIMITED 3104 MYKONOS, SOBHA CITY, HEGADE NAGAR, THANISANDRA MAIN ROAD, BENGALURU, KARNATAKA – 560 064 SERVICE TAX REG NO: AAHCP7JG9MSDOOI GSTIN: 29AAHCP7369M2ZG REPRESENTED BY ITS DIRECTOR SRI. SANJEEV KITTUR. …PETITIONER (BY SRI HEMANTH N.P., ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU NORTH COMMISSIONERATE NO.59, HMT BHAVAN, BELLARY ROAD, BENGALURU – 560 032. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX NORTH COMMISSIONERATE DIVISION-5, NO. 59, 1ST FLOOR, HMT BHAVAN, BELLARY ROAD, BENGALURU – 560 032. …RESPONDENTS (BY SRI ARAVIND V.CHAVAN, ADVOCATE) Digitally signed by NAGAVENI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:36056 WP No. 22513 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i) QUASHING THE IMPUGNED SHOW CAUSE NOTICE DATED 13/10/2021 BEARING DIN NO. 20211057YWOOOOOOB494 PASSED AGAINST THE PETITIONER, AT ANNX-D; ii) QUASHING THE IMPUGNED ORDER PASSED ON 28/03/2024 AND ISSUED ON 05/04/2024 BEARING DIN NO. 20240357000000111F67 PASSED AGAINST THE PETITIONER, VIDE ANNX-E; iii) DIRECTING THE RESPONDENT NOT TO PROCEED WITH COERCIVE STEPS BY WAY OF ANY PROCEEDINGS OF WHATSOEVER IN NATURE, ARISING PURSUANT TO IMPUGNED ORDER DATED PASSED ON 28/03/2024 AND ISSUED ON 05/04/20224 VIDE ANNX-E; THIS PETITION, COMING ON FOR ORDERS, 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: “i. Issue a writ of Certiorari or in like nature of writ quashing the impugned Show Cause Notice dated 13.10.2021 bearing DIN no. 20211057YWOO0000B494 passed against the petitioner, at ANNEXURE - D; - 3 - HC-KAR NC: 2025:KHC:36056 WP No. 22513 of 2025 ii. Issue a Writ of Certiorari or in the like nature of writ, quashing the impugned order passed on 28.03.2024 and on 05.04.2024 bearing DIN No.20240357000000111F67 passed against the petitioner, vide ANNEXURE - E; iii. Issue a Writ of Prohibition or any other writ of like nature, directing the respondent not to proceed with coercive steps by way of any proceedings of whatsoever in nature, arising pursuant to impugned order dated passed on 28.03.2024 and issued on 05.04.2024 vide ANNEXURE - E. iv. pass such other or further orders as this Hon'ble Court may deems fit in the facts and circumstances of the case, in the interests of justice and equity.” 2. Heard Sri. Hemanth N P, learned counsel appearing for the petitioner, Sri. Aravind V Chavan, 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. 1 (2024) 25 Centax 382 (Kar.) - 4 - HC-KAR NC: 2025:KHC:36056 WP No. 22513 of 2025 4. Learned counsel for the Revenue would not dispute the position. 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. - 5 - HC-KAR NC: 2025:KHC:36056 WP No. 22513 of 2025 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 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 - HC-KAR NC: 2025:KHC:36056 WP No. 22513 of 2025 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. 7. For the aforesaid reasons, the following: ORDER a. The Writ Petition is allowed. b. Impugned Show Cause Notice dated 13-10-2021 and Orders dated 28-03-2024 and 05-04-2024 passed by the respondents stand 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 the case of 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. - 7 - HC-KAR NC: 2025:KHC:36056 WP No. 22513 of 2025 Ordered accordingly. Sd/- (M.NAGAPRASANNA) JUDGE BKP List No.: 1 Sl No.: 145