M/S Sathish B R vs. Union Of INDIA
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, the petitioner seeks the following reliefs:
“a) Issue a writ of certiorari, or writ of certiorari quashing the impugned recovery notice issued in GST DRC 7A issued by the resp-4 for the period April 2014 to June 2017, bearing reference no ZD290425062499U dated 17.04.2025 marked at Annexure-K insofar as the petitioner is concerned.
b) Issue a writ of certiorari, or writ of Certiorari quashing the impugned Order-in-Original vide order NO.OIO No.14/2021-22(PR.COMMR) dated 25.10.2021 marked at Annexure-E for the period April 2014 to June 2017 issued by Resp-4 insofar as the petitioner is concerned. HC-KAR NC: 2025:KHC:49787 c) Issue writ of declaration or writ in the nature of declaration declaring that the works contract executed by the petitioner to KRIDL is exempted from payment of service tax as it is Governmental Authority as per Section 102 of the Finance Act 1994. d) Issue writ of mandamus or writ in the nature of mandamus, directing the resp-2 to provide opportunity to submit the relevant documents and make their submissions.
e) Issue any other writ or directions deemed fit, in the facts and circumstance of the case, including the cost of the Writ petition, in the interest of justice and equity.”
Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
Though several contentions have been urged by both sides in support of their respective claims, the issue in controversy between the parties is directly and squarely covered by the judgment of the Co-ordinate Bench of this Court in the case of M/s.Karnataka Chinmaya Seva Trust Vs. Joint Commissioner of Central Tax in WP No.11154/2023 & connected matters dated 03.07.2024, wherein it was held as under; "
Accordingly, the following: HC-KAR NC: 2025:KHC:49787 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 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." HC-KAR NC: 2025:KHC:49787
Under these circumstances, the present petition is also disposed of in terms of the aforesaid judgment of the Co-ordinate Bench of this Court.
Accordingly, the impugned Order-in-original at Annexure – E dated 25.10.2021 is hereby quashed.
The matter is remitted back to the respondent No.4 to the stage of post show cause notice and to proceed further in accordance with law.
Ordered accordingly. (S.R.KRISHNA KUMAR) JUDGE
SV List No.: 2 Sl No.: 6
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.