- 1 - HC-KAR NC: 2026:KHC:20096 WP No. 11214 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 11214 OF 2026 (T-IT) BETWEEN: 1. M/S. V. R. FACILITIES REPRESENTED BY ITS PROPREITOR SHRI. P. RUDRESHAIAH AGED ABOUT 66 YEARS HAVING OFFICE AT BHEL 2ND STAGE 681, GROUND FLOOR, 4TH MAIN, PATTANAGERE, RAJARAJESHWARI NAGAR BENGALURU URBAN KARNATAKA - 560 098 … PETITIONER (BY SRI. RAVI SHANKAR S V., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX WEST DIVISION, BANGALORE WEST COMMISSIONERATE BMTC BUILDING, 1ST FLOOR, BANASHANKARI, KANAKAPURA ROAD, BENGALURU - 560 070 2. OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX, WEST DIVISION, BANGALORE WEST COMMISSIONERATE BMTC BUILDING, 1ST FLOOR, Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:20096 WP No. 11214 of 2026 BANASHANKARI, KANAKAPURA ROAD, BENGALURU - 560 070 … RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO 1) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER IN ORIGINAL DATED 28/06/2024 PASSED BY RESPONDENT NO.1 I.E., THE ASSISTANT COMMISSIONER OF CENTRAL TAX BEARING DIN NO. 2024075YU0000820210. COPY OF THE ORDER IN ORIGINAL BEARING DIN NO. 2024075YU0000820210 DATED 28/06/2024 IS ENCLOSED AND MARKED AS ANNEXURE-A 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 Sri. Aravind Chavan, learned counsel accepts notice for respondents. Petitioner has called in question the validity of the order-in-original dated 28.06.2024 as well as the recovery notice at Annexure-A1. 2. Petitioner submits that the order-in-original is an ex-parte order and passed on the basis of inputs - 3 - HC-KAR NC: 2026:KHC:20096 WP No. 11214 of 2026 received from the income tax department. It is submitted that where adjudication is completed under the provisions of the Finance Act and demand of service tax has been raised pursuant to the ex-parte order, this Court in W.P.No.11154/2023 and other connected matters in an identical factual matrix has set aside the final orders with certain observations and it is submitted that similar order may be passed in the present matter also. 3. Admittedly, the order is an ex-parte order as is made out from the perusal of the order. 4. Petitioner submits that there was no notice as notice was sent to a wrong address. Perused the order dated 03.07.2024 passed in W.P.No. 11154/2023 and connected petitions. 5. 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 - 4 - HC-KAR NC: 2026:KHC:20096 WP No. 11214 of 2026 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. 12. Needless to state, upon conclusion of proceedings, if any of the petitioners are still aggrieved, legal remedies are kept open. It is also - 5 - HC-KAR NC: 2026:KHC:20096 WP No. 11214 of 2026 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 - 6 - HC-KAR NC: 2026:KHC:20096 WP No. 11214 of 2026 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. Taking note of the observations made in identical factual and legal matrix, the present matter requires to be disposed of. 7. Accordingly, the order in original at Annexure-A and the recovery notice at Annexure-A1 are 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 - 7 - HC-KAR NC: 2026:KHC:20096 WP No. 11214 of 2026 supra, in specific, to the observations at para-10 of the order as may be applicable. 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. 9. The petitioner to appear before respondent No.1 on 13.05.2026 without waiting for any notice. 10. Accordingly, the petition is disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE VP