- 1 - HC-KAR NC: 2026:KHC:17860 WP No. 9750 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 9750 OF 2026 (T-RES) BETWEEN: MR. B. RAMU, (PROPRIETOR OF NANDANA CONSTRUCTIONS) NO. 63, SBM DEAD END ROAD, NEAR KSRTC LAYOUT, UTTARAHALLI MAIN ROAD, CHIKKALSANDRA, BANGALORE, KARNATAKA - 560 061. …PETITIONER (BY SRI. VENKATANARAYANA G.M., ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF CENTRAL TAX, OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL TAX, WEST DIVISION - 6, T.T.M.C. COMPLEX, 1ST FLOOR, B.M.T.C BUS STAND, BANASHANKARI, BANGALORE - 560 070. 2. COMMISSIONER OF CENTRAL TAX (APPEALS), OFFICE OF THE COMMISSIONER OF CENTRAL TAX (APPEALS), S1 AND S2, VINAYAMARG, SIDDARTHANAGAR, MYSORE - 570 011. 3. ASSISTANT COMMISSIONER OF CENTRAL TAX, BENGALURU WEST COMMISSIONERATE, DIVISION - 6, 1ST FLOOR, Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:17860 WP No. 9750 of 2026 BMTC BUS STAND COMPLEX, BANASHANKARI, BENGALURU - 560 070. 4. FEDERAL BANK, REPRESENTED BY ITS BRANCH MANAGER, SUDHAMA, NO. 299, 100 FEET RING ROAD, 4TH PHASE, 7TH BLOCK, BANASHANKARI 3RD STAGE, BANGALORE, KARNATAKA. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R1 TO R3) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER-IN-ORIGINAL BEARING NO.11/2021-22 DATED 23.07.2021 PASSED BY RESPONDENT NO.1 (ANNEXURE-B) PASSED BY THE RESPONDENT NO. 1 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 Learned counsel, Sri. Aravind V. Chavan accepts notice for respondents No.1 to 3. 2. The petitioner has assailed the Order-in-Appeal at Annexure-A. The Order-in-Appeal at Annexure- A is filed challenging the Order-in-Original dated 23.07.2021. The appeal came to be rejected while the - 3 - HC-KAR NC: 2026:KHC:17860 WP No. 9750 of 2026 appellate authority finds no reason to depart from the Order-in-Original insofar as contentions raised by the petitioner regarding invoking of the extended period. The order at Annexure-B is the Order-in-Original has also been challenged and the petitioner submits that the order passed is an ex-parte order and the matter may be remitted to the stage of reply to the show-cause notice. 3. It is further submitted that the order passed relies heavily on the inputs received from the Central Board of Direct Taxes and on the basis of declarations made in the income tax return, and in such circumstances, where the assessment orders are passed by placing reliance on the inputs received from the CBDT, the Coordinate Bench has passed orders taking note of the observations in W.P.No.11154/2023 and connected petitions. 4. This Court while disposing of the said petitions by remanding it to the stage of reply to the show-cause - 4 - HC-KAR NC: 2026:KHC:17860 WP No. 9750 of 2026 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 jurisdiction. All contentions of both sides on merits are kept open. - 5 - HC-KAR NC: 2026:KHC:17860 WP No. 9750 of 2026 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. - 6 - HC-KAR NC: 2026:KHC:17860 WP No. 9750 of 2026 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." 5. It is noticed that in WP.No.11154/2023, this Court has also set aside the Orders-in-Appeal as well as Orders-in-Original and remitted the matter back for consideration subject to certain observations. In light of observations made in W.P.No.11154/2023 as extracted above, the Order-in-Original at Annexure-B and the Order- in-Appeal at Annexure-A are set aside. 6. The matter is remitted to the stage of reply to show-cause notice. The Authorities to take note of the - 7 - HC-KAR NC: 2026:KHC:17860 WP No. 9750 of 2026 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 observations at para-10 of the order as may be applicable. 7. Consequential action by the respondents for recovery by way of attachment of bank account to be rescinded forthwith, in light of setting aside of the Order- in-Original as well as Order-in-Appeal. All contentions are kept open. 8. Needless to state, that the petitioner is at liberty to make out a fresh reply to the show-cause notice. The petitioner to appear before respondent No.1 on 04.05.2026 without waiting for any notice. Accordingly, petition is disposed of. SD/- (S SUNIL DUTT YADAV) JUDGE MCR