- 1 - HC-KAR NC: 2026:KHC-D:823 WP No. 109134 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 22ND DAY OF JANUARY 2026 BEFORE THE HON'BLE MRS JUSTICE K.S.HEMALEKHA WRIT PETITION NO. 109134 OF 2025 (T-RES) BETWEEN: SACHIN DYAVANGOUDA PATIL AGE ABOUT 56 YEARS, OCC: BUSINESS, R/O. 1, NEAR KARIYAMMADEVI TEMPLE, HULKOTI, DIST: GADAG-582205. …PETITIONER (BY SRI. SHASHANK S.HEGDE, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF CENTRAL TAX CENTRAL GST, DHARWAD DIVISION, IIND FLOOR, C.R.BUILDING, NAVANAGAR, HUBBALLI, DIST: DHARWAD-580025. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX CENTRAL GST, DHARWAD DIVISION, IIND FLOOR, C.R.BUILDING, NAVANAGAR, HUBBLLI, DIST: DHARWAD-580025. 3. THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE (APPEALS), NO.71, CLUB ROAD, BELAGAVI-590001. …RESPONDENTS (BY SRI. GIRISH S.HULMANI, ADVOCATE FOR R1 TO R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI QUASHING THE IMPUGNED SHOW CAUSE NOTICE IN SCN SL NO.62/2020-21(ST), DATED 24/12/2020 ISSUED BY RESPONDENT NO.1 IS ENCLOSED AND MARKED AS ANNEXURE-A AND ETC. THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS DAY, ORDER WAS MADE THEREIN AS UNDER: GIRIJA A. BYAHATTI Digitally signed by GIRIJA A. BYAHATTI Location: HIGH COURT OF KARNATAKA DHARWAD BENCH Date: 2026.02.28 10:27:45 +0530 - 2 - HC-KAR NC: 2026:KHC-D:823 WP No. 109134 of 2025 CORAM: THE HON'BLE MRS JUSTICE K.S.HEMALEKHA ORAL ORDER 1. The petitioner has approached this Court seeking to quash the show cause notice dated 24.12.2020 issued by respondent No.1 (Annexure-A), Order-In-Original dated 28.02.2023 passed by respondent No.2 (Annexure-C) and also the Order-In-Appeal dated 27.09.2024 passed by respondent No.3 (Annexure-E). 2. Brief facts fo the case: 2.1. The petitioner is engaged in agriculture support services, including operating Excavators for agricultural operations, which were claimed to be exempt from levy of service tax. 2.2. A show cause notice dated 24.12.2020 was issued proposing demand of service tax for the period 2014-15 to 2016-17, primarily on the basis of Income Tax/Central Board of Direct Taxes (CBDT) data and ST-3 returns. - 3 - HC-KAR NC: 2026:KHC-D:823 WP No. 109134 of 2025 2.3. Despite the petitioner's reply, the Order-In- Original dated 28.02.2023 confirmed the demand. 2.4. The appeal preferred by the petitioner came to be rejected on the ground of limitation by the Order-In-Appeal dated 27.09.2024 without entering into merits. 2.5. Aggrieved, the petitioner has approached this Court contending that the proceedings initiated solely on Income Tax data and without independent determination are unsustainable. 3. Heard the learned counsel for the petitioner, learned counsel for the respondents and perused the records. 4. Learned counsel for the petitioner submits that the controversy involved in the present writ petition is squarely covered by the decision of this Court in Karnataka Chinmaya Seva Trust Vs. Joint - 4 - HC-KAR NC: 2026:KHC-D:823 WP No. 109134 of 2025 Commissioner of Central Tax, Bengaluru East1 (Karnataka Chinmaya Seva Trust), and that the impugned proceedings are liable to be set aside in terms thereof. 5. Learned counsel for the respondents does not dispute that the issue stands concluded by the said decision. 6. The Co-ordinate Bench of this Court in Karnataka Chinmaya Seva Trust’s case dealt with the validity of service tax, show cause notices and adjudication orders issued solely on basis of CBDT/Income Tax data and observed that such matters must be decided on merits at the proper adjudication stage, and not concluded mechanically on the basis of third party Income Tax data and issued with certain direction and in conclusion disposed of the writ petition with the following order, which reads as under: “13. Accordingly, the following: 1 (2024) 25 Centax 382 (Kar) (03.07.2024) - 5 - HC-KAR NC: 2026:KHC-D:823 WP No. 109134 of 2025 ORDER In light of the 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.1 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- - 6 - HC-KAR NC: 2026:KHC-D:823 WP No. 109134 of 2025 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.” 7. In view of the submission made by learned counsel for the petitioner that the matter is fully covered by the decision in Karnataka Chinmaya Seva Trust’s case, and the same being fairly not disputed by the learned counsel for the respondents, this Court passes the following: ORDER i. The writ petition is disposed of in terms of Karnataka Chinmaya Seva Trust’s case. ii. The impugned Order-In-Original dated 28.02.2023 passed by respondent No.2 (Annexure-C) and also the Order-In-Appeal dated 27.09.2024 passed by respondent No.3 (Annexure-E) are set aside. The proceedings shall continue from the stage of show cause notice dated 24.12.2020 (Annexure-A) in - 7 - HC-KAR NC: 2026:KHC-D:823 WP No. 109134 of 2025 accordance with law and in terms of the directions issued in Karnataka Chinmaya Seva Trust’s case. * iii. The matter shall stand governed by the directions issued in Karnataka Chinmaya Seva Trust’s case. iv. All consequential proceedings, if any, also shall stand annulled. v. Pending interlocutory applications, if any, do not survive for consideration and stand disposed of. Sd/- JUSTICE K.S.HEMALEKHA gab Ct:VH List No.: 1 Sl No.: 41 * Corrected vide Court order dated 26.02.2026 Sd/- (KSHJ)