Shri. Shafiqahmed Dongarkhe vs. The Principal Commissioner Of Central Tax
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Before: SHRI. SHAFIQAHMED DONGARKHE,
OR DIRECTION IN THE NATURE OF CERTIORARI BY QUASHING THE IMPUGNED SHOW CAUSE NOTICE BEARING SCN SL.NO.19/2020- 21(ST)/AC/RURAL DIVISION (DIN NO.20201257TC0000000CB5) DATED 27.12.2020 ISSUED BY THE 2ND RESPONDENT (ANNEXURE-A), THE IMPUGNED ORDER-IN-ORIGINAL BEARING OIO SL.NO.31/2023- 24 (ST) DATED 31.08.2023/03.10.2023 PASSED BY THE 2ND RESPONDENT (ANNEXURE-B) AND THE IMPUGNED ORDER-IN-APPEAL NO.BEL-EXCUS-000-APP-AS-225-2024-25 DATED 27.11.2024/ 28.11.2024 PASSED BY THE COMMISSIONER OF CENTRAL TAX (APPEALS), BELGAUM IN APPEAL NO.63/2024/BM/ST (ANNEXURE-C). ALTERNATIVELY, ISSUE A WRIT, ORDER OR DIRECTION IN THE NATURE OF ANY WRIT BY CONDONING THE DELAY IF ANY, IN FILING
THE APPEAL NO.63/2024/BM/ST BEFORE THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE (APPEALS), BELGAUM AND THEREBY ISSUE A WRIT, ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE COMMISSIONER OF CENTRAL GST AND RAKESH S HARIHAR Location: High Court of Karnataka, Dharwad Bench, Dharwad HC-KAR NC: 2025:KHC-D:15625 CENTRAL EXCISE (APPEALS), BELGAUM TO HEAR THE APPEAL ON MERITS AND ETC.,
THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)
The petitioner is before this Court seeking the following prayer: A. Issue a writ, order or direction in the nature of Certiorari by quashing the impugned show cause notice bearing SCN Sl.No.19/2020-21(ST)/AC/RURAL DIVISION (DIN no.20201257tc0000000CB5) dated 27.12.2020 issued by the 2nd Respondent (Annexure-A), the impugned Order-in- Original bearing OIO Sl.No.31/2023-24 (ST) dated 31.08.2023/03.10.2023 passed by the 2nd Respondent (Annexure-B) and the impugned Order-in-Appeal No.BEL- EXCUS-000-APP-AS-225-2024-25 dated 27.11.2024/28.11.2024 passed by the Commissioner of Central Tax (Appeals), Belgaum in Appeal No.63/2024/BM/ST (Annexure-C).
B. Alternatively, issue a writ, order or direction in the nature of any writ by condoning the delay if any, in filing the appeal no.63/2024/BM/ST before the Commissioner of Central GST and Central Excise (Appeals), Belgaum and thereby issue a writ, order or direction in the nature of Mandamus directing the Commissioner of Central GST and Central Excise (Appeals), Belgaum to hear the appeal on merits.
C. Pass any such Order/s as this Hon’ble Court deems fit and proper in the facts and circumstances of the case in the interest of justice. HC-KAR NC: 2025:KHC-D:15625
Heard Sri. Raghavendra B. Hanjer, learned counsel for petitioner and Sri. Shivaraj S. Balloli, learned counsel for respondents.
Learned counsel appearing for the petitioner submits that the issue in the lis stands answered by the judgment rendered by a co-ordinate bench in the case of M/S COMMISSIONER OF CENTRAL TAX, in W.P.No.11154/2023 AND CONNECTED MATTERS, disposed on 03.07.2024. 4. Learned counsel for the respondents would not dispute the position of law, except the fact that the matter should be remitted to the stage of the submission of reply to the show cause notice by the petitioner.
The co-ordinate bench in the aforesaid W.P.No.11154/2023 and connected matters, considering the entire spectrum of the law and issue, passed the following order:
“10. The officers while disposing off the petitions to keep in mind the following: HC-KAR NC: 2025:KHC-D:15625
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 ?
It is also clarified that disposal of present petitions must not be construed as having adjudicated any of the contentions including juri iction. All contentions of both sides on merits are kept open.
Needless to state, upon conclusion of proceedings, if any of the petitioners are still aggrieved, legal remedies are kept open. It is also 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.
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 HC-KAR NC: 2025:KHC-D:15625 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.”
In the light of the afore-quoted judgment of the co- ordinate bench and that the fact the petitioner is similarly placed, I deem it appropriate to remit the matter back to respondent No.2 – Authority.
For the aforesaid reasons, the following: ORDER a. The writ petition is allowed and remitted back to respondent No.2 - Authority. b. The impugned order-in-original dated 31.08.2023/03.10.2023 at Annexure ‘B’, the impugned order in Appeal No.BEL-EXCUS-000-APP-AS-225-2024- 25 at ANNEXURE-A and order in Appeal dated 17.11.2024/28.11.2024 and the show cause notice dated 27.12.2020 stand quashed. c. The petitioner shall now submit his reply to the show cause notice dated 27.12.2020, within four weeks from the date of receipt of a copy of the order. HC-KAR NC: 2025:KHC-D:15625 d. Respondent No.2 shall, from the stage of submitting reply to the show cause notice by the petitioner, consider the same and pass necessary orders in accordance with law, bearing in mind the afore-quoted judgment of the co-ordinate bench. e. It is open to the authority to regulate its procedure and take the issue to its logical conclusion.
Ordered accordingly. (M.NAGAPRASANNA) JUDGE
Kmv CT-ASC
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