- 1 - HC-KAR NC: 2026:KHC:12932 WP No. 5934 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 5934 OF 2026 (T-RES) BETWEEN: 1. ISCHOLAR EDUCATION SERVICES PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013, REPRESENTED BY ITS DIRECTOR, SMT. NADELLA PREMKIRAN, WIFE OF NADELLA RAJENDRA PRASAD, AGED ABOUT 51 YEARS, RESIDING AT NO. D-401, VICTORIA HAVEN, PATEL RAM REDDY ROAD, NEAR NEW SHANTHI SAGAR, DOMLUR LAYOUT, BENGALURU-560 071. EMAIL srivatsalaw@gmail.com PHONE: 91 8971470774 … PETITIONER (BY SRI. PRADYUMNA HEJIB., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION-4 BENGALURU SOUTH COMMISSIONERATE C WING, 7TH FLOOR, KENDRIYA SADAN KORAMANGALA, BENGALURU-560 034 … RESPONDENT (BY SRI. AKASH SHETTY., ADVOCATE) Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:12932 WP No. 5934 of 2026 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH ORDER-IN- ORIGINAL NO. 44/GST/2023-24/AC/ADJN/SD4 (DIN- 2023125700000021212D) DATED 27.12.2023 PASSED BY THE RESPONDENT (ANNEXURE-A) AND ETC. THIS PETITION COMING ON FOR FRESH MATTERS LIST 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 validity of the Order-in-Original at Annexure-A and has also sought for setting aside of the recovery notice at Annexure-B. 2. The case of the petitioner is that the authority has concluded the adjudication without noticing the petitioner's assertion regarding the credit in service tax which was carried forward, which could have been verified as per the service tax portal by the authorities and without embarking on such exercise, the authorities have concluded the adjudication proceedings. 3. It is further submitted that after the participation in the personal hearing, the petitioner fell sick - 3 - HC-KAR NC: 2026:KHC:12932 WP No. 5934 of 2026 and has not recovered till date. Necessary medical records are produced. Taking note of the medical ailment and considering the contention that the data regarding carry forward of service tax was available to be verified at the end of the authorities, it would be appropriate to set aside the order at Annexure-A and remit the matter back to the stage of reply to the show cause notice. 4. The consequential proceeding for recovery by way of Form GST DRC-13 is set aside. The matter is remitted to the respondent in terms of the above observations. The petitioner to appear before the respondent without further notice on 06.04.2026. 5. Accordingly, the writ petition is disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE SHS