- 1 - HC-KAR NC: 2026:KHC:15827 WP No. 11352 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 11352 OF 2025 (T-RES) BETWEEN: 1. SRI POKALA MALLESHWARA REDDY, S/O. P. NARAYANA REDDY, AGED ABOUT 45 YEARS, 1/28, KONASAMUDRAM VILLAGE, BADVEL, YSR DISTRICT - 516 227 ANDRAPRADESH. …PETITIONER (BY SRI. CHANDRASHEKARA K, ADVOCATE) AND: 1. THE COMMISSIONER OF CENTRAL TAX, BENGALURU NORTH-WEST COMMISSIONERATE, 2ND FLOOR, SOUTH WING, BMTC BUS STAND COMPLEX, SHIVAJINAGAR, BENGALURU - 560 051. 2. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, BENGALURU NORTH-WEST COMMISSIONERATE, 2ND FLOOR, SOUTH WING, BMTC BUS STAND COMPLEX, SHIVAJINAGAR, BENGALURU - 560 051. 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NORTH-WEST DIVISION-5, 67/2 SGR COMPLEX, SADASHIVANAGAR, TUMKUR - 572 105. …RESPONDENTS (BY SRI. SHISHIRA AMARNATH, ADVOCATE) Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:15827 WP No. 11352 of 2025 THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO A) QUASH AND SETTING ASIDE THE ORDER DATED 46/ADC/BNW/2022/BNW DATED 29/09/2022 (ANNEXURE- A) ISSUED BY RESPONDENT NO.2 DEMANDING SERVICE TAX WITHOUT JURISDICTION AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER The petitioner has called in question the recovery notice at Annexure-L and has also sought for setting aside of the order of adjudication passed by the Bengaluru North West Commissionerate dated 28.09.2022. The Order-in- Original dated 28.09.2022 is the order passed by the Office of the Additional Commissioner of Central Tax, Bengaluru North West. In terms of the said order, the authorities have held the petitioner is liable to the tune of - 3 - HC-KAR NC: 2026:KHC:15827 WP No. 11352 of 2025 Rs.10,19,69,826/- being the taxable value of services rendered for the Financial Year 2015-16 and 2016-17 in terms of Sections 67 and 67A of the Finance Act, 1994. 2. The petitioner would submit that as regards the same period of 2015-16 and 2016-17, the Office of the Superintendent of Central Tax, Proddatur-II CGST Range had issued a notice regarding non-payment of service tax for the Financial Year 2015-16 and 2016-17, calling upon the petitioner to furnish certain documents. It is assertion of the petitioner that he is a resident insofar as business and otherwise and falls within the jurisdiction of the Tirupathi Commissionerate and accordingly, the order at Annexure-A as well as the recovery notice at Annexure-L issued by the North West Commissionerate, Bengaluru are without jurisdiction. 3. Learned counsel appearing for respondent Nos.1 to 3, upon instructions submits that the said assertion requires acceptance. In light of the same, the - 4 - HC-KAR NC: 2026:KHC:15827 WP No. 11352 of 2025 order at Annexure-A and the notice at Annexure-L are set aside, while observing that the authorities of the Tirupathi Commissionerate are at liberty to proceed with the proceedings pursuant to the notice at Annexure-H. 4. In view of the setting aside of the order at Annexure-A, the authorities are directed to recall Annexure-L forthwith. 5. Accordingly, the petition is disposed of. All contentions of both sides are kept open. Sd/- (S SUNIL DUTT YADAV) JUDGE SHS List No.: 1 Sl No.: 2