M/S Ecube Media PVT LTD vs. The Principal Commissioner Of Central GST And Central Excise - Karnataka High Court, 02 June 2026

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2026:KHC:25897 WP No. 11317 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 11317 OF 2026 (T-RES) BETWEEN: M/S ECUBE MEDIA PVT LTD A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 HAVING OFFICE AT NO. 402, RAJ PARADISE, RANKA COLONY ROAD, BILEKAHALLI, BANNERAGHATTA ROAD, BENGALURU - 560076 REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SHRI. SANJAY JALAN …PETITIONER (BY MS. LOCHANA S BABU.,ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE NO. 71, CLUB ROAD, BELAGAVI 590001 2. THE COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE, Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:25897 WP No. 11317 of 2026 C.R. BUILDING, QUEEN'S ROAD, BENGALURU 560001 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX SOUTH DIVISION-3, BENGALURU SOUTH COMMISSIONERATE, 2ND FLOOR, BMTC BUILDING, BANASHANKARI, BENGALURU 560070 4. THE SUPERINTENDENT OF CENTRAL TAX SOUTH DIVISION-3, BENGALURU SOUTH COMMISSIONERATE, 2ND FLOOR, BMTC BUILDING, BANASHANKARI, BENGALURU- 560070 5. THE SUPERINTENDENT OF CENTRAL TAX ADJUDICATION SECTION, O/O THE COMMISSIONER OF GST AND CENTRAL EXCISE, NO. 71, CLUB ROAD, BELAGAVI - 590001 …RESPONDENTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO- QUASH THE IMPUGNED ORDER-IN-ORIGINAL DATED 14.10.2025 BEARING OIO SL. NO. BEL- EXCUS-000-COMMR-SSB-21/2025-26-ST AND DIN 20251057TC0000007150 PASSED BY THE RESPONDENT NO. 1 (ANNEXURE - A); QUASH THE IMPUGNED SHOW CAUSE NOTICE DATED 12.11.2020 BEARING SL NO. - 3 - HC-KAR NC: 2026:KHC:25897 WP No. 11317 of 2026 28/COMMR/B.SOUTH/2020 AND DIN 20201157YV000000A6A9 ISSUED BY THE RESPONDENT NO. 2 (ANNEXURE-B). THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD

ORAL ORDER

The petitioner is aggrieved by the Order-in- Original dated 14.10.2025 under the Finance Act, 1994 [for short, 'the Act']. The petitioner cannot dispute that this is an order that could be appealed under Section 107 of the Act, but the petitioner has invoked this Court's juri iction relying upon the judgment of a Co-ordinate Bench of this Court in M/s. Karnataka Chinmaya Seva Trust Vs. Joint Commissioner of Central Tax in W.P. No.11154/2023 and connected matters dated 03.07.2024. Ms. Lochana S. Babu, the learned counsel for the petitioner, submits that the impugned Order-in- HC-KAR NC: 2026:KHC:25897 Original is based on an information furnished by the Income Tax Department acting under an agreement signed between the Central Board for Direct Taxes and the Central Board for Indirect Taxes without considering the documents filed observing that it is not uploaded in the proper format. The learned counsel argues that in very similar circumstances based on an undertaking given by the concerned from the department, a Co-ordinate Bench of this Court has disposed of the writ petition in W.P.No.11154/2023 and other matters [such as in W.P.No.20351/2024] restoring the proceedings for reconsideration with due opportunity.

Mr. Jeevan J. Neeralgi, a learned Standing counsel who is called upon to accept notice for the respondents, is heard and when queried, the learned counsel submits that the undertaking as recorded in W.P.No.11154/2023 was to ensure that the designated officers looked into complaints of similar HC-KAR NC: 2026:KHC:25897 nature but with march of time, the juri ictional Officers, such as the respondents in the present case, are empowered to extend an opportunity and decide on the merits of the cause that could be shown. This Court finds that the outcome in the writ petition must turn in the light of the afore circumstances with liberty to the petitioner to file once again all documents. Hence the following: ORDER [A] The petition is allowed-in-part and the impugned Order-in-Original dated 14.10.2025 [Annexure - A] restoring the proceedings to the first respondent for reconsideration. [B] The petitioner shall, without further notice, file response, if any, with the first respondent by 22.06.2026 even without waiting for a certified copy of this order. HC-KAR NC: 2026:KHC:25897 [C] The first respondent shall consider all the circumstances without non-suiting the petitioner on the ground of delay. (B M SHYAM PRASAD) JUDGE RB