- 1 - HC-KAR NC: 2026:KHC:24253 WP No. 3747 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 3747 OF 2026 (T-RES) BETWEEN: 1. M/S S MALLIKARJUNAIAH AND SONS 01, SHANKAR TALKIES, B.D. ROAD, CHITRADURGA-577 501 (REPRESENTED BY ITS PARTNER TEJAS M SATI S/O LATE S M MANJUNATH AGED ABOUT 44 YEARS) TIN: 29260768206 … PETITIONER (BY SRI. B. G. CHIDANANDA URS., ADVOCATE) AND: 1. PRINCIPAL COMMISSIONER OF CENTRAL TAX CENTRAL EXCISE AND SERVICE TAX, GOODS AND SERVICE TAX - 560 051 … RESPONDENT (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO (A) ISSUE A WRIT OF CERTIORARI, OR SUCH OTHER WRIT, ORDER OR DIRECTION AS THIS HON'BLE COURT MAY DEEM FIT AND TO QUASH THE ORDER IN C. NO. V/15/65/25/2021 ADJN. BNW IN ORDER SL. NO. 18/2022-23/COM/BNW BEARING DIN - 20220857YX000000EAF6 DATED 03.08.2022 WHICH COPY Digitally signed by PRAKASH N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:24253 WP No. 3747 of 2026 WAS SERVED ON THEM ON 6.8.2025 PERSONALLY WHICH IS HEREWITH ENCLOSED AS ANNEXURE-C AND ETC. THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER Learned Counsel Sri.Aravind Chavan accepts notice for the respondents. 2. The petitioner has assailed the validity of the Order-in-Original at Annexure-C. 3. It is noticed that the authority has completed adjudication and raised demand for service tax on the basis of information available as per the Income Tax returns field by the Noticee for the Financial Year 2015-16. 4. It is the contention of the petitioner that in similar matters where order of adjudication are passed relying on the inputs received from the Central Board of Direct Taxes and on the basis of income tax returns, this court in W.P.No.11154/2023 and connected petitions has remitted - 3 - HC-KAR NC: 2026:KHC:24253 WP No. 3747 of 2026 the matter for fresh consideration in light of the observations made. It is submitted that similar order may be passed in the present matter also. It is further submitted that the petitioner is not offering any service but only deals with sale of fuel. 5. Taking note that the order passed is an exparte order, the matter requires to be remitted. 6. Learned Counsel Sri.Aravind Chavan submits that the petitioner did not reply to the show-cause notice though copies were served. 7. However, noticing that the order in effect is an exparte order without the benefit of reply to the show cause notice and in light of observations made in W.P.No.11154/2023 and connected petitions the matter could be disposed of remitting the matter for fresh consideration. - 4 - HC-KAR NC: 2026:KHC:24253 WP No. 3747 of 2026 8. This Court while disposing of the said petitions by remanding it to the stage of reply to the show cause notice had made certain observations to be kept in mind by the concerned officials. The observations made from para-10 onwards 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 - 5 - HC-KAR NC: 2026:KHC:24253 WP No. 3747 of 2026 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 - 6 - HC-KAR NC: 2026:KHC:24253 WP No. 3747 of 2026 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." 9. In light of the above, the order-in-original at Annexure-'C' is set aside. The matter is remitted to the stage of reply to the show cause notice. The Authorities to take note of the observations made in the order dated 03.07.2024 passed in W.P.No.11154/2023 and connected petitions as extracted supra, in specific, to the - 7 - HC-KAR NC: 2026:KHC:24253 WP No. 3747 of 2026 observations at para-10 of the order as may be applicable. All contentions are kept open. 10. Needless to state that the petitioner is at liberty to make out a fresh reply to the show cause notice. 11. The petitioner to appear before the respondent on 25.05.2026 without waiting for any notice. 12. Accordingly, the petition is disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE NP