Shri. Anoop Jayaprasad Seelin vs. The Assistant Commissioner Of Central Tax
Original PDF →Facts
The petitioner, Shri. Anoop Jayaprasad Seelin, filed a writ petition before the High Court of Karnataka challenging an Order-in-Original bearing No. 176/2023-24-Service Tax dated 30.03.2024, passed by the Assistant Commissioner of Central Tax (Respondent No. 1). The petitioner also sought to quash the Show Cause Notice bearing No. SCN No. 217/2021-22 BW AE-V dated 20.04.2021, issued by the Assistant Commissioner of Central Tax, Hars Anti-Evasion (Respondent No. 2). The petition was filed seeking directions to quash these orders and for costs. The court heard both the petitioner and the respondents.
Held
The High Court held that the issue in controversy was directly and squarely covered by the judgment of a co-ordinate bench in M/s. Karnataka Chinmaya Seva Trust Vs. Joint Commissioner of Central Tax. In that precedent, the court had ordered that writ petitions challenging show-cause notices would be relegated to the designated officers. For writ petitions challenging Orders-in-Original, the court had set aside the Orders-in-Original and relegated the matters to designated officers to be reconsidered from the stage of the show-cause notice. The court also allowed petitioners to file pleadings within a reasonable time and directed withdrawal of appeals where applicable, setting aside the orders-in-original and any demands made pursuant to them. Consequently, the present petition was disposed of in terms of this judgment, and the impugned Order-in-Original dated 30.03.2024 was quashed.
Key Issues
1. Whether the Order-in-Original bearing No. 176/2023-24-Service Tax dated 30.03.2024, passed by the Assistant Commissioner of Central Tax, is liable to be quashed? (Question of law) 2. Whether the Show Cause Notice bearing No. SCN No. 217/2021-22 BW AE-V dated 20.04.2021, issued by the Assistant Commissioner of Central Tax, Hars Anti-Evasion, is liable to be quashed? (Question of law) The petitioner contended that both the Order-in-Original and the Show Cause Notice should be quashed. The respondents, represented by their counsel, presented their arguments. The judgment indicates that the issue in controversy was directly covered by a previous judgment of a co-ordinate bench of the same High 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.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER IMPUGNED BEING THE ORDER-IN-ORIGINAL BEARING NO. 176/2023-24 SERVICE TAX DTD 30.03.2024 AT ANNEXURE-C TO THE WP PASSED BY THE R-1. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
In this petition, the petitioner seeks the following reliefs: a) Issue a writ of certiorari, similar writ, order or direction in the nature of a writ or such appropriate writ, and quash the order impugned being the order in original bearing No.176/2023-24-Service Tax dated 30.03.2024 at Annexure-A to the Writ Petition, passed by the Respondent No.1. b) Issue a writ of certiorari, similar writ, order of direction in the nature of a writ or such appropriate writ, and quash the Show Cause Notice bearing No.SCN No.217/2021-22 BW AE-V dated 20.04.2021 at Annexure-C to the Writ Petition, issued by the Respondent No.2. c) Pass an order as the costs of the present writ petition; and NC: 2025:KHC:12954 d) Pass such other order or orders as this Hon’ble Court may deem fit and proper in the circumstances of the case, in the interest of justice.”
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: 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 NC: 2025:KHC:12954 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."
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 – A dated 30.03.2024 is hereby quashed.
Ordered accordingly. (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 3
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.