Karnataka High Court
M/S Tata Housing Development Company ... vs The Principal Commissioner Of Central ... on 17 November, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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NC: 2025:KHC:47223
WP No. 9573 of 2022
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 17TH DAY OF NOVEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO.9573 OF 2022 (T-RES)
BETWEEN:
M/S TATA HOUSING DEVELOPMENT COMPANY LIMITED
VAISHNAVI THE RESIDENCY
NO 133/1, GROUND FLOOOR
RESIDENCY ROAD
BENGALURU - 560 025.
THE COMPANY IS REGISTERED
UNDER COMPANIES ACT, 1956.
REP. BY ITS DIRECTIOR
SRI SANJAY DUTT
S/O. BHUPENDRER DUTT.
...PETITIONER
(BY SRI. P B HARISH, ADVOCATE)
AND:
1. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
GST WEST COMMISSIONERTE
TTMC, BMTC BUILDING
Digitally BANASHANKARI
signed by BENGALURU - 560 070.
MADHURI S
Location: 2. ADDITIONAL DIRECTOR GENERAL
High Court of DIRECTORATE GENERAL OF GOODS
Karnataka AND SERVICES TAX INTELLIGENCE
MUMBAI ZONAL UNIT NTC HOUSE III FLOOR
15, N M ROAD, BALLARD ESTATE
MUMBAI - 400 001.
3. DEPUTY COMMISSIOENR OF CENTRAK TAX
NORTH DIVISION, 3 NO 7, GIRLS STREET
BENGALURU - 560 020.
...RESPONDENTS
(BY SRI. JEEVAN J. NEERALGI, ADVOCATE)
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NC: 2025:KHC:47223
WP No. 9573 of 2022
HC-KAR
THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE
CONSTITUITON OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER
IN ORIGINAL DATED 11.02.2022 (VIDE ANNEXURE-A) PASSED BY THE R1
AS THE SAME IS IN VIOLATION OF NATURAL JUSTICE, WITHOUT
APPLICATION OF MIND, WITHOUT JURISDICTION AND ARBITRARY.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER
WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
In this petition, petitioner seeks the following reliefs:
"(i) To issue a Writ of Certiorari to quash the impugned Order-in-Original No.21-22/2021-22 (North)/(Pr.Commr) dated 11.02.2022 (vide Annexure-A) passed by the 1st Respondent as the same is in violation of natural justice, without application of mind, without jurisdiction and Arbitrary.
(ii) To issue a Writ of Certiorari to quash the impugned Show Cause Notice SCN F.No.DGCEI/MZU/I&IS 'B'/12(3)29/2015/4374 dated 04.09.2017 (vide Annexure-B) issued by the 2nd Respondent as the same is without jurisdiction and unsustainable in law.
(iii) To issue a writ of Certiorari to quash the impugned Show Cause Notice C No.V/15/04/2019-20 ND3 ADJ 531 SCN Sl.No.04/2019-20 dated 15.04.2019 (vide Annexure-C) issued by 3rd the Respondent as the same is without jurisdiction and unsustainable in Law.
(iv) To issue order(s), direction (s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in -3- NC: 2025:KHC:47223 WP No. 9573 of 2022 HC-KAR the facts and circumstances of the case and in the interest of justice.
(v) To award Costs of and incidental to this application be paid by the Respondents;
And for this act of kindness, the petitioner shall, as in duty bound, every pray."
2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
3. A perusal of the material on record will indicate that the Service Tax Audit Commissioner issued a 1st Show Cause Notice (i.e., SCN-1) dated 17.06.2016 to the petitioner in relation to the tax period from October 2012 to June 2015, which was contested by the petitioner and ultimately culminated in an order dated 09.05.2025 in Service Tax Appeal No.21027/2018 passed by the Customs, Excise & Service Tax Appellate Tribunal, Bengaluru (CESTAT) against the petitioner.
4. Meanwhile, the respondent No.2 issued one more Show Cause Notice (i.e., SCN-2) dated 04.09.2017 vide Annexure
- B to the petitioner in relation to the tax period July 2012 to March 2015 to which the petitioner submitted his reply and the same culminated in the impugned order at Annexure - A dated -4- NC: 2025:KHC:47223 WP No. 9573 of 2022 HC-KAR 11.02.2022. So also, respondent No.3 issued one more Show Cause Notice (i.e., SCN-3) dated 15.04.2019 vide Annexure - C, which also culminated in the common order at Annexure - A dated 11.02.2022. It is the grievance of the petitioner that though the aforesaid Show Cause Notice dated 17.06.2016 which is the subject matter of the aforesaid order dated 09.05.2025 passed in Service Tax Appeal No.21027/2018 by the CESTAT, Bengaluru, the respondents No.2 and 3 have issued the impugned Show Cause Notice, which has culminated in the impugned order at Annexure - A in relation to the very same subject matter, which is impermissible in law since dual / parallel / simultaneous proceedings in relation to the very same subject matter are illegal and the same deserves to be quashed and as such, the petitioner is before this Court by way of the present petition.
5. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. He would however not dispute that the subject matter of the proceedings before the CESTAT, Bengaluru and the subject matter of the impugned Show Cause Notice and the impugned order are one and the same. -5-
NC: 2025:KHC:47223 WP No. 9573 of 2022 HC-KAR
6. The said submission is placed on record.
7. In view of the aforesaid facts and circumstances and the material on record which indicates that the CESTAT, Bengaluru, has passed an order in Service Tax Appeal No.21027/2017 on 09.05.2025 during pendency of the present petition, without expressing any opinion on the merits / demerits of the rival contentions, I deem it just and appropriate to allow and dispose of this petition by setting aside the impugned order at Annexure - A and remit the matter back to respondent No.1 for reconsideration afresh bearing in mind the order of the CESTAT, Bengaluru.
8. In the result, I pass the following:
ORDER
(i) The petition is hereby allowed.
(ii) The impugned Order-in-original At Annexure -
A dated 11.02.2022 is hereby set aside.
(iii) The matter is remitted back to respondent No.1 for reconsideration afresh bearing in mind the order passed -6- NC: 2025:KHC:47223 WP No. 9573 of 2022 HC-KAR in Service Tax Appeal No.21027/2017 on 09.05.2025 by the CESTAT, Bengaluru.
(iv) Petitioner is directed to appear before the 1st respondent on 15.12.2025 without awaiting further notice from the 1st respondent.
(v) Liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the 1st respondent who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law and conclude the proceedings within a period of three months from 15.12.2025.
Sd/-
(S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 21