Karnataka High Court
M/S Neelanjana Enterprises vs State Of Karnataka on 20 February, 2025
Author: S Sunil Dutt Yadav
Bench: S Sunil Dutt Yadav
-1-
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 20TH DAY OF FEBRUARY, 2025
BEFORE
THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV
WRIT PETITION NO. 9522 OF 2021 (T-RES)
C/W
WRIT PETITION NO. 4495 OF 2020 (T-RES)
WRIT PETITION NO. 5024 OF 2020 (T-RES)
WRIT PETITION NO. 5085 OF 2020 (T-RES)
WRIT PETITION NO. 3387 OF 2021 (T-RES)
WRIT PETITION NO. 8049 OF 2021 (T-RES)
WRIT PETITION NO. 8058 OF 2021 (T-RES)
WRIT PETITION NO. 8061 OF 2021 (T-RES)
WRIT PETITION NO. 8063 OF 2021 (T-RES)
WRIT PETITION NO. 8067 OF 2021 (T-RES)
WRIT PETITION NO. 8069 OF 2021 (T-RES)
WRIT PETITION NO. 8070 OF 2021 (T-RES)
WRIT PETITION NO. 8073 OF 2021 (T-RES)
WRIT PETITION NO. 8075 OF 2021 (T-RES)
WRIT PETITION NO. 8081 OF 2021 (T-RES)
WRIT PETITION NO. 8111 OF 2021 (T-RES)
WRIT PETITION NO. 8121 OF 2021 (T-RES)
WRIT PETITION NO. 8124 OF 2021 (T-RES)
WRIT PETITION NO. 8125 OF 2021 (T-RES)
Digitally signed by WRIT PETITION NO. 8127 OF 2021 (T-RES)
BASALINGAPPA
SHIVARAJ WRIT PETITION NO. 8128 OF 2021 (T-RES)
DHUTTARGAON WRIT PETITION NO. 8130 OF 2021 (T-RES)
Location: HIGH WRIT PETITION NO. 17279 OF 2021 (T-RES)
COURT OF WRIT PETITION NO. 18392 OF 2021 (T-RES)
KARNATAKA
WRIT PETITION NO. 18433 OF 2021 (T-RES)
WRIT PETITION NO. 20899 OF 2021 (T-RES)
WRIT PETITION NO. 21379 OF 2021 (T-RES)
WRIT PETITION NO. 5204 OF 2022 (T-RES)
WRIT PETITION NO. 6345 OF 2022 (T-RES)
WRIT PETITION NO. 14140 OF 2022 (T-RES)
WRIT PETITION NO. 20789 OF 2022 (T-RES)
WRIT PETITION NO. 5150 OF 2023 (T-RES)
WRIT PETITION NO. 6187 OF 2023 (T-RES)
WRIT PETITION NO. 7219 OF 2023 (T-RES)
-2-
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
WRIT PETITION NO. 10103 OF 2023 (T-RES)
WRIT PETITION NO. 16173 OF 2023 (T-RES)
WRIT PETITION NO. 21347 OF 2023 (T-RES)
WRIT PETITION NO. 26195 OF 2023 (T-RES)
WRIT PETITION NO. 27620 OF 2023 (T-RES)
WRIT PETITION NO. 27633 OF 2023 (T-RES)
WRIT PETITION NO. 6979 OF 2024 (T-RES)
WRIT PETITION NO. 9114 OF 2024 (T-RES)
IN W.P.NO.9522/2021
BETWEEN:
1. M/S. N. SURESH KUMAR
NO.18823, NEAR VISHNU STATUE,
13TH MAIN, V.S. GARDEN,
JJR NAGAR, CHAMARAJAPET,
BENGALURU-560 018.
REP BY ITS PROPRIETOR,
N. SURESH KUMAR,
S/O. NARASIMHA
AGED ABOUT 45 YEARS,
2. LAKSHMIGA KUMAR
S/O. LAKSHMIGA,
AGED ABOUT 55 YEARS,
NO.12, 4TH CROSS,
JJR NAGAR, CHAMARAJAPET,
BENGALURU -560 018.
3. M/S. BABU REDDY
NO. 19/2, NEAR CMR SCHOOL,
KACHARAKANA HALLI, HENNUR MAIN ROAD,
BENGALURU-560 084,
REP BY ITS PROPRIETOR,
BABU REDDY,
S/O. DODDAMUNI NAGA REDDY
AGED ABOUT 47 YEARS
4. M. N. MAYANNA GOWDA
-3-
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
S/O. NANJAIAH,
AGED ABOUT 55 YEARS,
NO.290, 3RD CROSS, 10TH MAIN,
MANJUNATHA NAGAR,
BENGALURU - 560 010.
5. G. SRINIVASA GOWDA
S/O. GIRIYANNA (LATE),
AGED ABOUT 53 YEARS,
PROPRIETOR OF
M/S. SRINIVASA ENTERPRISES,
NO. 1843, 3RD A CROSS,
2ND PHASE, 2ND BLOCK, RAJAJINAGAR,
BENGALURU - 560 010.
6. H. NARASE GOWDA
S/O. AKKI GOWDA,
AGED ABOUT 58 YEARS,
PROPRIETOR OF
M/S. SRI LAKSHMI NARASIMHA ENTERPRISES,
NO.90, 9TH CROSS, 3RD MAIN, A CROSS,
KAVERIPURA, KAMAKSHIPALYA,
BENGALURU - 560 079.
... PETITIONERS
(BY SRI VIJAYANTH BABU N.S., ADVOCATE)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY,
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR. AMBEDKAR VEEDHI,
BENGALURU - 560 001.
2. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICES,
-4-
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
NEHRU PLACE, NEW DELHI-110 001,
REPRESENTED BY ITS SECRETARY.
3. BRUHATH BENGALURU MAHANAGARA PALIKE
N. R. SQUARE, BENGALURU-560 002.
REPRESENTED BY ITS COMMISSIONER.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI-110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE)
BENGALURU ZONAL UNIT,
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S. P. ENCLAVE, K. H. ROAD,
BENGALURU-560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
GST COMMISSIONERATE,
BENGALURU EAST TTMC/BMTC BUILDING,
5TH FLOOR, DOMMALURU,
BENGALURU - 560 071.
7. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU WEST COMMISSIONERATE,
1ST FLOOR, BMTC BUILDING,
BANASHANKARI,
BENGALURU - 560 070.
... RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI MADANAN R. PILLAI, C.G.C., FOR R2;
SRI S.N.PRASHANTH CHANDRA , ADVOCATE FOR R3;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R7)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, 1950, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE
-5-
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
NOTICE BEARING SL.NO.230/2021-22(JC)/6564 DATED
21.04.2021 (C.NO.GEXCOM/SOR/972/2021-CGST-RANGE-C-
WEST-DIV-1-COMMRTE-BENGALURU(W) ISSUED BY
RESPONDENT - 7 (ANNEXURE-A1) TO PETITIONER -1
DEMANDING A SUM OF RS.1,17,93,029 (RUPEES ONE CRORE
SEVENTEEN LAKHS NINETY THREE THOUSAND AND TWENTY
NINE) TOWARDS SERVICE TAX FOR THE PERIOD APRIL 2015
TO JUNE 2017 AND ETC.
IN W.P.NO.4495/2020
BETWEEN
M/S NEELANJANA ENTERPRISES
REGISTERED OFFICE AT:
#NO.5, PARVATI MAHAL,
3RD CROSS, VIVEK NAGAR,
BENGALURU - 560 047.
REP BY ITS PROPRIETOR
S N BALASUBRAMANIAM
...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY,
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR. AMBEDKAR VEEDHI,
BENGALURU - 560 001.
2. DIRECTORATE OF MUNICIPAL ADMINISTRATION
9TH FLOOR & 10TH FLOOR,
DR. B.R. AMBEDKAR VEEDHI,
BENGALURU - 560 001.
REPRESENTED BY ITS DIRECTOR
-6-
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
3. BRUHAT BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
4. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICE,
NEHRU PLACE, NEW DELHI - 110 019.
REPRESENTED BY ITS SECRETARY.
5. THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
NORTH BLOCK, NEW DELHI -110 001.
REPRESENTED BY ITS CHAIRMAN.
6. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE)
BENGALURU ZONAL UNIT
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S P ENCLAVE,
K.H.ROAD, BENGALURU - 27.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
7. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
GST COMMISSIONERATE,
BENGALURU EAST,
4TH FLOOR, TTMC/BMTC BUILDING,
OLD AIRPORT ROAD, DOMLUR,
BENGALURU - 560 071.
....RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1 AND R2;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R3;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-P WHICH
IS THE SHOW CAUSE NOTICE BEARING
-7-
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
NO.DGSTIF.NO.VA/24/2019-20 BZU/5679/2019 DATED
11.10.2019 ISSUED BY RESPONDENT-6 TO THE PETITIONER
DEMANDING PAYMENT OF SERVICE TAX OF RS.5,47,37,545
(RUPEES FIVE CRORES FORTY SEVEN LAKHS THIRTY SEVEN
THOUSAND FIVE HUNDRED AND FORTY FIVE) FOR THE PERIOD
JULY 2014 TO JUNE 2017 AND ETC.
IN W.P.NO.5024/2020
BETWEEN :
1. M. SOMA REDDY
S/O MUNISHYAM REDDY,
AGED ABOUT 52 YEARS,
#NO.309, 3RD CROSS,
3RD MAIN, KAMMANAHALLI MAIN ROAD,
BENGALURU - 560 084.
2. K UMA MAHESHWARA RAO
S/O SOMARAJU K,
AGED ABOUT 58 YEARS,
#NO.12, 19TH CROSS,
7TH B-MAIN, BANDAPPA GARDEN,
MUTYALA NAGAR, BENGALURU - 560 054.
3. R SHANKAR REDDY
S/O RAMAIAH REDDY (LATE)
AGED ABOUT 52 YEARS,
#NO.252/A, 31ST MAIN ROAD,
H S R LAYOUT, SECTOR-II
BENGALURU - 560 102.
4. B H ANAND KUMAR
S/O HANUMAIAH,
AGED ABOUT 48 YEARS,
#154, MEC LAYOUR,
GANAPATI NAGAR, PEENYA II PHASE,
BENGALURU - 560 058.
5. KARTHIK N
-8-
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
S/O NARASIMHA REDDY,
AGED ABOUT 32 YEARS,
#1417, NEAR GOVERNMENT HIGH SCHOOL,
BEGUR ROAD, BENGALURU - 560 068.
6. G VENKATASWAMY REDDY
S/O GOPALA REDDY,
AGED ABOUT 39 YEARS,
#158/2, THIRUMALA NILAYA,
PATTA REDDY LAYOUR,
MUTHASANDRA VIA VARTHUR,
HOSAKOTE TALUK,
BENGALURU RURAL - 560 087.
7. B J KUMAR
S/O JAVARE GOWDA,
AGED ABOUT 45 YEARS,
#1, SHREE NILAYA,
DEVARBAVI ROAD,
BAGALGUNTE, NAGASANDRA,
BENGALURU - 560 073.
8. MUNILAKSHMAMMA
W/O PATTABHI RAMAIAH,
AGED ABOUT 64 YEARS,
#48/23, SARDAR MOODALAPPA STREET,
DODDAMAVALLI, BENGALURU - 560 004.
...PETITIONERS
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND :
1. STATE OF KARNATAKA
REPRESENTED BY ITS CHIEF SECRETARY,
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR AMBEDKAR VEEDHI,
BENGALURU - 560 001.
-9-
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
2. DIRECTORATE OF MUNICIPAL ADMINISTRATION
9TH FLOOR AND 10TH FLOOR,
VISHVESHWARAIAH TOWER,
DR. B R AMBEDKAR VEEDHI,
BENGALURU - 560 001.
REPRESENTED BY ITS DIRECTOR.
3. BRUHATH BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
4. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICE, NEHRU PLACE,
NEW DELHI - 110 019.
REPRESENTED BY ITS SECRETARY.
5. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
6. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE)
BENGALURU ZONAL UNIT,
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#112, S P ENCLAVE, K H ROAD,
BENGALURU - 27.
7. THE COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH COMMISSIONERATE,
C R BUILDINGS, QUEENS ROAD,
BENGALURU - 560 001.
8. THE COMMISSIONER OF CENTRAL GST
BENGALURU NORTH-WEST COMMISSIONERATE,
2ND FLOOR, SOUTH WING,
BMTC BUS STAND COMPLEX,
SHIVAJINAGAR, BENGALURU - 560 051.
....RESPONDENTS
- 10 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1 AND R2;
SRI K.S.MALLIKARJUN REDDY, ADVOCATE FOR R3;
SRI MADANAN R. PILLAI, CGC FOR R4;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R5 TO R8;
SRI K.M.SHIVAYOGISWAMY, ADVOCATE FOR R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE L-1
WHICH IS THE SHOW CAUSE NOTICE BEARING
NO.DGGSTIF.NO.VA/22/2019-20 BZU/5603/2019 AND DATED
11.10.2019 ISSUED BY RESPONDENT-6 TO THE PETITIONER-1
DEMANDING PAYMENT OF SERVICE TAX OF
RS.3,96,53,082(RUPEES THREE CRORE NINETY SIX LAKHS
FIFTY THREE THOUSAND AND EIGHTY TWO) FOR THE PERIOD
JULY 2014 TO JUNE 2017 AND ETC.
IN W.P.NO.5085/2020
BETWEEN
1. M/S SHODASHI ENTERPRISES
NO.1809, 13TH CROSS,
24TH MAIN, SECTOR-I,
HSR LAYOUT, BENGALURU - 560 012.
REP BY ITS PROPRIETOR
M VENKATESHA
2. M/S OLN ENTERPRISES
NO.149, 4TH CROSS,
LALBHAGH ROAD, K S GARDEN,
BENGALURU - 560 027.
REP BY ITS PROPRIETOR
MARAPPA SHIVAKUMAR.
3. M/S LAXMI ENTERPRISES
NO.4-13, AVALAMMA CHOULTRY LAYOUT,
MAGADI ROAD, BENGALURU - 560 023.
REP BY ITS PROPRIETOR,
R SHIVARAMA.
- 11 -
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C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
4. M/S SPT ENTERPRISES
#NO.41, SHANTHI NAGAR,
K H ROAD, BENGALURU - 560 027.
REP BY ITS PROPRIETOR,
A L SATISH KUMAR.
5. M/S SHRI LAKSHMI ENTERPRISES
#NO.5, VMK REDDY BUILDING,
HONGASANDRA BEGUR ROAD,
BENGALURU - 560 068.
REP BY ITS PROPRIETOR, H N MANJU.
6. M/S SRI ANNAPOORNESHWARI ASSOCIATES
REG PARTNERSHIP FIRM
#NO.6/6D, VIVEKANANDANAGAR,
BEGUR ROAD, BENGALURU - 560 068.
REP BY ITS PARTNER,
H C NARAYANA REDDY.
...PETITIONERS
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY,
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR AMBEDKAR VEEDHI,
BENGALURU - 560 001.
2. DIRECTORATE OF MUNICIPAL ADMINISTRATION
9TH FLOOR AND 10TH FLOOR,
VISHVESHWARAIAH TOWER,
DR.B.R. AMBEDKAR VEEDHI,
BENGALURU - 560 001.
REPRESENTED BY ITS DIRECTOR
- 12 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
3. BRUHATH BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
4. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICE,
NEHRU PALACE, NEW DELHI - 110 019.
REPRESENTED BY ITS SECRETARY.
5. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
6. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE)
BENGALURU ZONAL UNIT,
O/O. THE PRINCIPAL ADDL DIRECTOR GENERAL
#NO.112, S P ENCLAVE,
K H ROAD, BENGALURU - 560 027.
7. THE COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH COMMISSIONERATE,
C R BUILDING, QUEENS ROAD,
BENGALURU - 560 001.
8. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU WEST COMMISSIONERATE,
1ST FLOOR, TTMC/BMTC BUS STAND COMPLEX,
BANASHANKARI, BENGALURU -560 070.
....RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1 AND R2;
SRI N.S.PRASHANT CHANDRA, ADVOCATE FOR R3;
SRI MADANAN R PILLAI, CGC FOR R4;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R5 TO R8)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE L-1
- 13 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
WHICH IS THE SHOW CAUSE NOTICE BEARING
NO.DGGSTIF.NO.VA/97/2017-18 BZU/5573/2019 AND DATED
11.10.2019 ISSUED BY RESPONDENT-6 TO THE PETITIONER-1
DEMANDING PAYMENT OF SERVICE TAX OF RS.1,80,06,593
(RUPEES ONE CRORE EIGHTY LAKHS SIX THOUSAND FIVE
HUNDRED AND NINETY THREE) FOR THE PERIOD JULY 2014 TO
JUNE 2017 AND ETC.
IN W.P.NO.3387/2021
BETWEEN
M/S. GANESH SHANKAR ENVIRONMENTAL
SOLUTIONS, PRIVATE LIMITED,
CORPORATE OFFICE AT
#37, SRIHARI NILAYA
8TH CROSS, KGE LAYOUT
RMV-II STAGE, BENGALURU - 560 094.
REP. BY ITS MANAGING DIRECTOR
GANESH SHANKAR D.
...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320,3RD FLOOR,
VIDHANA SOUDHA
DR. AMBEDKAR VEEDHI,
BENGALURU - 560 001.
2. DIRECTORATE OF MUNICIPAL ADMINISTRATION
9TH FLOOR & 10TH FLOOR
VISHVESHWARAIAH TOWER
DR. B.R. AMBEDKAR VEEDHI,
BENGALURU - 560 001.
REPRESENTED BY ITS DIRECTOR.
- 14 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
3. BRUHATH BENGALURU MAHANAGARA PALIKE
N.R. SQUARE,
BENGLAURU - 560 002.
REPRESENTED BY ITS COMMISSIONER
4. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OFFICE
NEHRU PLACE, NEW DELHI.
REPRESENTED BY ITS SECRETARY
5. CENTRAL BOARDED OF INDIRECT TAXES & CUSTOMS
NORTH BLOCK
NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN
6. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE)
BENGALURU ZONAL UNIT
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#112, SP ENCLAVE,
K H ROAD, BENGALURU 27.
REPRESENTED BY ITS
PRINCIPAL ADD. DIRECTOR GENERAL.
7. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU NORTH COMMISSIONERATE
#59,H.M.T. BHAVAN
BELLARY ROAD, GANGA NAGAR
BENGALURU - 560 002.
....RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI N.S.PRASHANT CHANDRA, ADVOCATE FOR R3;
SRI MADANAN PILLAI R., CGC FOR R4;
SRI JEEVAN J. NEERALAGI, ADVOCATE FOR R5 TO R7)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE
- 15 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
NOTICE BEARING NO.5493/2020 (FILE
NO.GEXCOM/ADJN/ST/ADC/348/2020-ADJN-COMMR-CGST-
BENGALURU(N) ISSUED BY RESPONDENT-7 ASKING IT AS TO
WHY PAYMENT OF SERVICE TAX OF RS.1,53,19,854 (RUPEES
ONE CRORE FIFTY THREE LAKHS NINETEEN THOUSAND EIGHT
HUNDRED AND FIFTY FOUR) FOR THE PERIOD APRIL 2016 TO
JUNE 2017 SHOULD NOT BE DEMANDED AMONGST OTHER
THINGS AND ETC.
IN W.P.NO.8049/2021
BETWEEN
VINAY KUMAR
S/O P PURANDHAR REDDY
40 YEARS
PROPRIETOR OF M/S. CLEANTECH
#NO.510, 1ST CROSS
OPP TTI BEGUR NEW EXTENSION
BENGALURU - 560 068.
...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA
REPRESENTED BY ITS CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA
DR AMBEDAKR VEEDHI
BENGALURU - 560 001.
2. BRUAHT BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OFFICE
- 16 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
NEHRU PLACE, NEW DELHI.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECTOR TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE)
BENGALURU ZONAL UNIT
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S P ENCLAVE,
K H ROAD, BENGALURU - 27.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH COMMISSIONERATE
C R BUILDING, QUEENS ROAD,
BENGALURU - 560 001.
....RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI S.N. PRASHANT CHANDRA, ADVOCATE FOR R2;
SRI JEEVAN J. NEERALAGI, ADVOCATE FOR R3;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH
IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE
RESPONDENT-6, BEARING SCN SLNO.53/COMMR/ST/2019
DATED 11.11.2019 (C NO.V/ST/15/57/2019 ADJN B SOUTH)
ASKING AS TO WHY PAYMENT OF SERVICE TAX OF
RS.2,10,07,962 (RUPEES TWO CRORE TEN LAKHS SEVEN
THOUSAND NINE HUNDRED AND SIXTY TWO) FOR THE PERIOD
JUNE 2014 TO JULY 2017 SHOULD NOT BE DEMANDED
AMONGST OTHER THINGS, IN THE INTEREST OF JUSTICE AND
EQUITY.
- 17 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
IN W.P.NO.8058/2021
BETWEEN
P ANAND VARDHAN REDDY
S/O P JANARDHAN REDDY
AGED ABOUT 44 YEARS
PROPRIETOR OF M/S OM SAI VENTURES
#401/4 OLD NO.10
14TH MAIN VENKATESWARA LAYOUT
MADIWALA, BENGALURU - 560 068.
...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA
REPRESENTED BY ITS CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR
VIDHANA SOUDHA
DR. AMBEDKAR VEEDHI
BENGALURU - 560 001.
2. BRUHATH BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OFFICE
NEHRU PLACE, NEW DELHI.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI -110 001.
REPRESENTED BY ITS CHAIRMAN.
- 18 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE)
BEGNALURU ZONAL UNIT
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#112, S P ENCLAVE, K H ROAD,
BENGALURU - 27.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH COMMISSIONERATE
C R BUILDING, QUEENS ROAD,
BENGALURU - 560 001.
....RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI S.N.PRASHANT CHANDRA, ADVOCATE FOR R2;
SRI B.S.VENKATANARAYANA, ADVOCATE FOR R3;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH
IS THE SHOW CAUSE NOTICE ISSUED BY THE RESPONDENT-6,
BEARING SCN SL.NO.54/COMMR/ST/2019 DATED 11.11.2019
(C NO.V/ST/15/60/2019 ADJN B SOUTH ASKING AS TO WHY
PAYMENT OF SERVICE TAX OF RS.3,66,13,477 (RUPEES THREE
CRORE SIXTY SIX LAKHS THIRTEEN THOUSAND FOUR
HUNDRED AND SEVENTY SEVEN) FOR THE PERIOD JUNE 2014
TO JULY 2017 SHOULD NOT BE DEMANDED AMONGST OTHER
THINGS, IN THE INTEREST OF JUSTICE AND EQUITY.
IN W.P.NO.8061/2021
BETWEEN
P. PURANDHARA REDDY,
S/'O P. CHINNATHAMBI REDDY (LATE)
74 YEARS,
PROPRIETOR OF
M/S. SRI SIDDHI VINAYAKA PRASANNA
- 19 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
# 57/52 COMFORT ENCLAVE
7TH CROSS BTM LAYOUT STAGE-II,
BENGALURU - 560 076.
...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR
VIDHANA SOUDHA, DR.AMBEDKAR VEEDHI
BENGALURU - 560 001.
2. BRUHAT BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OFFICE
NEHRU PLACE, NEW DELHI.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE)
BENGALURU ZONAL UNIT
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S P ENCLAVE
K H ROAD, BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
- 20 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
BENGALURU NORTH COMMISSIONERATE
C.R. BUILDING, QUEENS ROAD,
BENGALURU - 560 001.
....RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI S.N.PRASHANT CHANDRA, ADVOCATE FOR R2;
SRI B.S.VENKATANARAYANA, ADVOCATE FOR R3;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH
IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE
RESPONDENT-6, BEARING SCN SL.NO.51/COMMR/ST/2019
DATED 11.11.2019 (C NO.V/ST/15/51/2019 ADJN B SOUTH)
ASKING AS TO WHY PAYMENT OF SERVICE TAX OF
RS.3,15,89,692 (RUPEES THREE CRORE FIFTEEN LAKHS
EIGHTY NINE THOUSAND SIX HUNDRED AND NINETY TWO)
FOR THE PERIOD JUNE 2014 TO JULY 2017 SHOULD NOT BE
DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF
JUSTICE AND EQUITY.
IN W.P.NO.8063/2021
BETWEEN
M/S. PRAKRUTHI ENTERPRISES
# 10, 32ND MAIN 5TH CROSS,
DOLLARS COLONY BTM STAGE-I,
BENGALURU- 560 068
REPRESENTED BY ITS PROPRIETOR
P. VIDYANATH REDDY.
...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA
- 21 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR
VIDHANA SOUDHA,
DR.AMBEDKAR VEEDHI
BENGALURU - 560 001.
2. BRUHAT BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OFFICE
NEHRU PLACE, NEW DELHI.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE)
BENGALURU ZONAL UNIT
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S P ENCLAVE
K H ROAD, BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH COMMISSIONERATE
C.R. BUILDING, QUEENS ROAD,
BENGALURU - 560 001.
....RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI S.N.PRASHANT CHANDRA, ADVOCATE FOR R2;
SRI B.S.VENKATANARAYANA, ADVOCATE FOR R3;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R6)
- 22 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH
IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE
RESPONDENT-6, BEARING SCN SL.NO.52/COMMR/ST/2019
DATED 11.11.2019 (C NO.V/ST/15/56/2019 ADJN B SOUTH)
ASKING AS TO WHY PAYMENT OF SERVICE TAX OF
RS.6,91,93,908 (RUPEES SIX CRORE NINETY ONE LAKHS
NINETY THREE THOUSAND NINE HUNDRED AND EIGHT) FOR
THE PERIOD JUNE 2014 TO JULY 2017 SHOULD NOT BE
DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF
JUSTICE AND EQUITY.
IN W.P.NO.8067/2021
BETWEEN:
M/S. SRI RAMANJANEYA SWAMY PRASANNA,
HUF
# 21, 1ST B CROSS,
BEHIND SANDHYA THEATER
OLD MADIWALA
BENGALURU - 560 068.
REPRESENTED BY ITS KARTHA
P.KAVITHA
W/O GOPINATH REDDY (LATE)
... PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY,
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR AMBEDKAR VEEDHI,
BENGALURU - 560 001.
- 23 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
2. BRUHATH BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICE,
NEHRU PALACE,
NEW DELHI - 110 019.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST
(INTELLIGENCE)
BENGALURU ZONAL UNIT,
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#112, S P ENCLAVE, K H ROAD,
BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH COMMISSIONERATE
C.R. BUILDING, QUEENS ROAD,
BENGALURU - 560 001.
....RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI S.N. PRASHANTH CHANDRA, ADVOCATE FOR R2;
SRI B.S.VENKATANARAYANA, ADVOCATE FOR R3;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH
IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE
RESPONDENT-6, BEARING SCN SL.NO.49/COMMR/ST/2019
- 24 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
DATED 11/11/2019 [C NO.V/ST/15/59/2019 ADJN B SOUTH
ASKING AS TO WHY PAYMENT OF SERVICE TAX OF
RS.4,98,58,421 (RUPEES FOUR CRORE NINETY EIGHT LAKHS
FIFTY EIGHT THOUSAND FOUR HUNDRED AND TWENTY ONE)
FOR THE PERIOD JUNE 2014 TO JULY 2017 SHOULD NOT BE
DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF
JUSTICE AND EQUITY.
IN W.P.NO.8069/2021
BETWEEN:
CHANDRA REDDY, 55 YEARS
S/O VEKATRAM REDDY (LATE)
PROPRIETOR OF
M/S. SHRI MATHRU ENTERPRISES
# 404/16, 18TH A-MAIN, 13TH CROSS
VENKATESHWARA LAYOUT MADIWAL
BENGALURU - 560 068.
... PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY,
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR AMBEDKAR VEEDHI,
BENGALURU - 560 001.
2. BRUHATH BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
- 25 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
GOVERNMENT OFFICE,
NEHRU PALACE,
NEW DELHI - 110 019.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST
(INTELLIGENCE)
BENGALURU ZONAL UNIT,
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#112, S P ENCLAVE, K H ROAD,
BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH COMMISSIONERATE
C.R. BUILDING, QUEENS ROAD,
BENGALURU - 560 001.
....RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI N.S.PRASHANTH CHANDRA, ADVOCATE FOR R2;
SRI B.S.VENKATANARAYANA, ADVOCATE FOR R3;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH
IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE
RESPONDENT-6, BEARING SCN SL.NO.80/2019-20 DATED
08/11/2019 [C NO.V/ST/15/30/2019 ADJN B SOUTH ASKING
AS TO WHY PAYMENT OF SERVICE TAX OF RS.1,57,37,908
(RUPEES ONE CRORE FIFTY SEVEN LAKHS THIRTY SEVEN
THOUSAND NINE HUNDRED AND EIGHT) FOR THE PERIOD
JUNE 2014 TO JULY 2017 SHOULD NOT BE DEMANDED
AMONGST OTHER THINGS, IN THE INTEREST OF JUSTICE AND
EQUITY.
- 26 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
IN W.P.NO.8070/2021
BETWEEN
C.V.RAJNIKANTH REDDY,
S/O C.VENUGOPAL REDDY (LATE)
55 YEARS,
# 8, 14TH MAIN, VENKATESHWARA LAYOUT
MADIWALA, BENGLAURU - 560 068.
...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR
VIDHANA SOUDHA,
DR.AMBEDKAR VEEDHI
BENGALURU - 560 001.
2. BRUHAT BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OFFICE
NEHRU PLACE, NEW DELHI.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE)
BENGALURU ZONAL UNIT
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
- 27 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
#NO.112, S P ENCLAVE
K H ROAD, BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH COMMISSIONERATE
C.R. BUILDING, QUEENS ROAD,
BENGALURU - 560 001.
....RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI S.N.PRASHANT CHANDRA, ADVOCATE FOR R2;
SRI B.S.VENKATANARAYANA, ADVOCATE FOR R3;
SRI AKASH B. SHETTY, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH
IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE
RESPONDENT-5, BEARING SCN SL.NO.53/2019 DATED
11.11.2019 (DGCEI F NO.VA/94/2017-18 BZU/5562/2019) OR
NO.145/2018-19 (ST) ASKING AS TO WHY PAYMENT OF
SERVICE TAX OF RS.5,14,64,241 (RUPEES FIVE CRORE
FOURTEEN LAKHS SIXTY FOUR THOUSAND TWO HUNDRED
AND FORTY ONE) FOR THE PERIOD JUNE 2014 TO JULY 2017
SHOULD NOT BE DEMANDED AMONGST OTHER THINGS, IN
THE INTEREST OF JUSTICE AND EQUITY.
IN W.P.NO.8073/2021
BETWEEN
P. KAVITHA,
W/O P.GOPINATH REDDY (LATE)
55 YEARS,
# 6 BEHIND SANDHAYA THEATER,
OLD MADIWALA, BENGALURU - 560 068.
...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
- 28 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR
VIDHANA SOUDHA,
DR.AMBEDKAR VEEDHI
BENGALURU - 560 001.
2. BRUHAT BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OFFICE
NEHRU PLACE, NEW DELHI.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE)
BENGALURU ZONAL UNIT
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S P ENCLAVE
K H ROAD, BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH COMMISSIONERATE
C.R. BUILDING, QUEENS ROAD,
BENGALURU - 560 001.
....RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI S.N.PRASHANT CHANDRA, ADVOCATE FOR R2;
- 29 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
SRI B.S.VENKATANARAYANA, ADVOCATE FOR R3
SMT. VANITHA K.R., ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH
IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE
RESPONDENT-6, BEARING SCN SL.NO.79/2019-20 (ST) DATED
08/11/2019 (C NO.V/ST/15/32/2019 ADJN-BS ASKING AS TO
WHY PAYMENT OF SERVICE TAX OF RS.63,35,946 (RUPEES
SIXTY THREE LAKHS THIRTY FIVE THOUSAND NINE HUNDRED
AND FORTY SIX) FOR THE PERIOD JUNE 2014 TO JULY 2017
SHOULD NOT BE DEMANDED AMONGST OTHER THINGS, IN
THE INTEREST OF JUSTICE AND EQUITY.
IN W.P.NO.8075/2021
BETWEEN
P. SARASWATHI,
W/O P.DURVASALU REDDY (LATE),
75 YEARS,
PROPRIETRIX OF M/S. UDAY KIRAN
ENTERPRISES,
#7, 32ND MAIN 5TH CROSS,
BTM LAYOUT STAGE-I,
BENGALURU - 560 068.
(SENIOR CITIZENSHIP IS NOT CLAIMED)
...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR
VIDHANA SOUDHA,
DR.AMBEDKAR VEEDHI
BENGALURU - 560 001.
- 30 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
2. BRUHAT BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OFFICE
NEHRU PLACE, NEW DELHI.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE)
BENGALURU ZONAL UNIT
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S P ENCLAVE
K H ROAD, BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH COMMISSIONERATE
C.R. BUILDING, QUEENS ROAD,
BENGALURU - 560 001.
....RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI S.N.PRASHANT CHANDRA, ADVOCATE FOR R2;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R6;
SRI B.S.VENKATANARAYANA, ADVOCATE FOR R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH
IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE
RESPONDENT-6, BEARING SCN SL.NO.47/CMMR/ST/2019
- 31 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
DATED 08.11.2019 (C NO.V/ST/15/46/2016 ADJN B SOUTH)
ASKING AS TO WHY PAYMENT OF SERVICE TAX OF
RS.3,51,02,791 (RUPEES THREE CRORE FIFTY ONE LAKHS
TWO THOUSAND SEVEN HUNDRED AND NINETY ONE) FOR THE
PERIOD JUNE 2014 TO JULY 2017 SHOULD NOT BE DEMANDED
AMONGST OTHER THINGS, IN THE INTEREST OF JUSTICE AND
EQUITY.
IN W.P.NO.8081/2021
BETWEEN
M/S. NIRMAL ENVIRO SOLUTIONS PVT. LTD.,
# 531, 6TH MAIN, 10TH CROSS,
BTM LAYOUT II - STAGE BENGALURU - 560 076.
REPRESENTED BY ITS M.D., P.VINODH KUMAR
...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR
VIDHANA SOUDHA,
DR.AMBEDKAR VEEDHI
BENGALURU - 560 001.
2. BRUHAT BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OFFICE
NEHRU PLACE, NEW DELHI.
REPRESENTED BY ITS SECRETARY.
- 32 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE)
BENGALURU ZONAL UNIT
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S P ENCLAVE
K H ROAD, BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH COMMISSIONERATE
C.R. BUILDING, QUEENS ROAD,
BENGALURU - 560 001.
....RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI S.N.PRASHANT CHANDRA, ADVOCATE FOR R2;
SRI AKASH B. SHETTY, ADVOCATE FOR R4 TO R6;
SRI B.S.VENKATANARAYANA, ADVOCATE FOR R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH
IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE
RESPONDENT-6, BEARING SCN SL.NO.52/2019-20 (OR NO
47/2019-20 (ST) DGGSTI F NO.VA/27/2019-20
BZU/5650/2019 DATED 11/10/2019 ASKING AS TO WHY
PAYMENT OF SERVICE TAX OF RS.3,99,45,889 (RUPEES THREE
CRORE NINETY NINE LAKHS FORTY FIVE THOUSAND EIGHT
HUNDRED AND EIGHTY NINE) AND BEARING SCN
NO.169/2020-21 1021/2020 (E OFFICE FILE
NO.GEXCOM/ADJN/ST/ADC/427/2020 DATED 29/12/2020
ASKING AS TO WHY PAYMENT OF SERVICE TAX OF
RS.81,32,319 FOR THE PERIOD APRIL 2015 TO MARCH 2017
SHOULD NOT BE DEMANDED AMONGST OTHER THINGS FOR
THE PERIOD JULY 2014 TO JUNE 2017 SHOULD NOT BE
- 33 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF
JUSTICE AND EQUITY.
IN W.P.NO.8111/2021
BETWEEN
P.VIKRAMDEVA REDDY,
S/O P.DURVASALU REDDY (LATE)
49 YEARS,
PROPRIETOR OF M/S. VARSHINI ENTERPRISES
# 8 BEHIND SANDHYA THEATRE
OLD MADIWALA, BENGALURU - 560 068.
...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR
VIDHANA SOUDHA,
DR.AMBEDKAR VEEDHI
BENGALURU - 560 001.
2. BRUHAT BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OFFICE
NEHRU PLACE, NEW DELHI.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
- 34 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE)
BENGALURU ZONAL UNIT
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S P ENCLAVE
K H ROAD, BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH COMMISSIONERATE
C.R. BUILDING, QUEENS ROAD,
BENGALURU - 560 001.
....RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI S.N.PRASHANT CHANDRA, ADVOCATE FOR R2;
SRI AKASH B. SHETTY, ADVOCATE FOR R4 TO R6;
SRI B.S.VENKATANARAYANA, ADVOCATE FOR R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH
IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE
RESPONDENT-5, BEARING SCN SL.NO.51/2019-20 DATED
11/10/2019 (OR NO.48/2019-20 (ST) DGCEI F NO
VA/29/2019-20 DGGI BZU/5608/2019 ASKING AS TO WHY
PAYMENT OF SERVICE TAX OF RS.4,66,02,488 (RUPEES FOUR
CRORE SIXTY SIX LAKHS TWO THOUSAND FOUR HUNDRED
AND EIGHTY EIGHT) FOR THE PERIOD JULY 2014 TO JUNE
2017 SHOULD NOT BE DEMANDED AMONGST OTHER THINGS,
IN THE INTEREST OF JUSTICE AND EQUITY.
IN W.P.NO.8121/2021
BETWEEN:
B.M. RUKMINI,
47 YEARS,
- 35 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
W/O MUNINADHA
# 4 SRI MATHA NILAYA
2ND A-MAIN ROAD
6TH CORSS GOVINDRAJ NAGAR
BENGALURU - 560 040.
... PETITIONER
(BY SRI VIJAYANTH BABU N.S., ADVOCATE)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY,
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR. AMBEDKAR VEEDHI,
BENGALURU - 560 001.
2. BRUHATH BENGALURU MAHANAGARA PALIKE
N. R. SQUARE,
BENGALURU-560 002,
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICE,
NEHRU PLACE, NEW DELHI-110 001,
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI-110 001,
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE)
BENGALURU ZONAL UNIT,
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S. P. ENCLAVE, K. H. ROAD,
BENGALURU-560 027.
- 36 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU WEST COMMISSIONERATE,
1ST FLOOR BMTC BUS STAND
KANAKAPURA ROAD, BANASHANKARI,
BENGALURU - 560 070.
... RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R2;
SRI AKASH B. SHETTY, ADVOCATE FOR R3;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH BY THE
RESPONDENT-6, BEARING C.NO.IV/06/38/2020 BW AE-V/3232
(OR NO.77/2020-21) DATED 16.06.2020 ASKING AS TO WHY
PAYMENT OF SERVICE TAX OF RS.80,60,298 (RUPEES EIGHTY
LAKHS SIXTY THOUSAND TWO HUNDRED AND NINETY EIGHT)
FOR THE PERIOD OCTOBER 2014 TO JUNE 2017 SHOULD NOT
BE DEMANDED AMONGST OTHER THINGS, IN THE INTEREST O
JUSTICE AND EQUITY.
IN W.P.NO.8124/2021
BETWEEN:
P.VITTALNATH REDDY,
S/O CHENGA REDDY,
46 YEARS,
PROPRIETOR OF M/S. PARISHUDH VENTURES
# 79, 1ST MAIN MICO LAYOUT,
BTM STAGE-II, BENGALURU - 560 076.
... PETITIONER
(BY SRI VIJAYANTH BABU N.S., ADVOCATE)
AND:
- 37 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY,
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR. AMBEDKAR VEEDHI,
BENGALURU - 560 001.
2. BRUHATH BENGALURU MAHANAGARA PALIKE
N. R. SQUARE, BENGALURU-560 002,
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICE,
NEHRU PLACE, NEW DELHI,
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI-110 001,
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE)
BENGALURU ZONAL UNIT,
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S. P. ENCLAVE, K. H. ROAD,
BENGALURU-560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH COMMISSIONERATE,
C.R.BUILDING, QUEENS ROAD,
BENGALURU - 560 001.
... RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R2;
- 38 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
SRI. B. S. VENKATANARAYANA, ADVOCATE FOR R3;
SMT. VANITHA K.R., ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH
IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE
RESPONDENT-6, BEARING SCN SL NO.59/COMMR/ST/2019
DATED 11/11/2019 (C NO.V/ST/15/53/2019 ADJN B SOUTH)
ASKING AS WHY PAYMENT OF SERVICE TAX OF RS.5,69,04,465
(RUPEES FIVE CRORE SIXTY NINE LAKHS FOUR THOUSAND
FOUR HUNDRED AND SIXTY FIVE) FOR THE PERIOD JUNE 2014
TO JULY 2017 SHOULD NOT BE DEMANDED AMONGST OTHER
THINGS, IN THE INTEREST OF JUSTICE AND EQUITY.
IN W.P.NO.8125/2021
BETWEEN:
P HARSHAVARDHAN REDDY,
47 YEARS,
S/O P.JANARDHAN REDDY,
# 401/4 OLD NO.10,
14TH MAIN VENKATESSWARA LAYOUT,
MADIWALA, BENGALURU - 560 068.
... PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR. AMBEDKAR VEEDHI,
BENGALURU - 560 001.
2. BRUHATH BENGALURU MAHANAGARA PALIKE
N. R. SQUARE,
- 39 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
BENGALURU-560 002,
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICES,
NEHRU PLACE, NEW DELHI.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI-110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE)
BENGALURU ZONAL UNIT,
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S. P. ENCLAVE, K. H. ROAD,
BENGALURU- 27.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH COMMISSIONARATE
C.R. BUILDING, QUEENS ROAD,
BENGLAURU - 560 001.
.....RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R2;
SRI B.S. VENKATANARAYANA, ADVOCATE FOR R3;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH
IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE
RESPONDENT-5, BEARING SCN SL.NO.47/2019-20 (OR
NO.40/2019-20(ST), DATED 11.10.2019 ASKING AS TO WHY
PAYMENT OF SERVICE TAX OF RS.3,02,01,153 (RUPEES THREE
CRORE TWO LAKHS ONE THOUSAND ONE HUNDRED AND FIFTY
- 40 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
THREE) FOR THE PERIOD JUNE 2014 TO JULY 2017 SHOULD
NOT BE DEMANDED AMONGST OTHER THINGS, IN THE
INTEREST OF JUSTICE AND EQUITY.
IN W.P.NO.8127/2021
BETWEEN:
M/S. SRP CLEAN ENVIRO ENGINEERS PVT LTD.,
#21, 1ST B CROSS
OLD MADIWALA, BENGALURU - 560 068
REPRESENTED BY ITS JOINT DIRECTOR
P. VISHWAKSENA REDDY
... PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
DEPARTMENT OF FINANCE
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR. AMBEDKAR VEEDHI,
BENGALURU - 560 001.
2. BRUHATH BENGALURU MAHANAGARA PALIKE
N. R. SQUARE,
BENGALURU-560 002,
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICES,
NEHRU PLACE, NEW DELHI.
REPRESENTED BY ITS SECRETARY.
- 41 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI-110 001,
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE)
BENGALURU ZONAL UNIT,
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S. P. ENCLAVE, K. H. ROAD,
BENGALURU- 27.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH COMMISSIONARATE
C.R. BUILDING, QUEENS ROAD,
BENGLAURU - 560 001.
...RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R2;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4;
SRI AKASH B. SHETTY, ADVOCATE FOR R3, R5 & R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH
IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE
RESPONDENT-6, BEARING SCN SL.NO.56/C OMMR/ST/2019-20
DATED 11.11.2019 [C NO.V/ST/15/58/2019 ADJN B SOUTH
ASKING AS TO WHY PAYMENT OF SERVICE TAX OF
RS.3,51,71,275 (RUPEES THREE CRORE FIFTY ONE LAKHS
SEVENTY ONE THOUSAND TWO HUNDRED AND SEVENTY FIVE)
FOR THE PERIOD JUNE 2014 TO JULY 2017 SHOULD NOT BE
DEMANDED AMONGST OTHER THINGS, IN THE INTEREST OF
JUSTICE AND EQUITY.
IN W.P.NO.8128/2021
BETWEEN:
- 42 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
C.V.BHANUMURTHY REDDY,
S/O VENUGOPAL REDDY (LATE)
64 YEARS,
#8, 14TH MAIN ROAD,
VENKATESWARA LAYOUT,
MADIWALA, BENGALURU - 560 068.
(SENIOR CITIZENSHIP NOT CLAIMED)
... PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
DEPARTMENT OF FINANCE
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR. AMBEDKAR VEEDHI,
BENGALURU - 560 001.
2. BRUHATH BENGALURU MAHANAGARA PALIKE
N. R. SQUARE,
BENGALURU-560 002,
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICES,
NEHRU PLACE, NEW DELHI.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI-110 001,
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE)
BENGALURU ZONAL UNIT,
- 43 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S. P. ENCLAVE, K. H. ROAD,
BENGALURU- 27.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH COMMISSIONARATE
C.R. BUILDING, QUEENS ROAD,
BENGLAURU - 560 001.
...RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R2;
SRI B.S. VENKATANARAYANA, ADVOCATE FOR R3;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH
IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE
RESPONDENT-6, BEARING SCN SL.NO.88/2019-20 ADDL
COMMR DATED 11/11/2019 (C NO.V/ST/15/43/2019 ADJN BS
ASKING AS TO WHY PAYMENT OF SERVICE TAX OF
RS.1,70,83,026 (RUPEES ONE CRORE SEVENTY LAKHS EIGHTY
THREE THOUSAND AND TWENTY SIX) FOR THE PERIOD JUNE
2014 TO JULY 2017 SHOULD NOT BE DEMANDED AMONGST
OTHER THINGS, IN THE INTEREST OF JUSTICE AND EQUITY.
IN W.P.NO.8130/2021
BETWEEN:
M/S SRP CORPORATION
# 20, 32ND MAIN
5TH CROSS DOLLARS COLONY BTM STAGE-1
BENGALURU - 560 068
REPRESENTED BY ITS PROPRIETOR
E RAMANA REDDY.
... PETITIONER
- 44 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
DEPARTMENT OF FINANCE
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR. AMBEDKAR VEEDHI,
BENGALURU - 560 001.
2. BRUHATH BENGALURU MAHANAGARA PALIKE
N. R. SQUARE,
BENGALURU-560 002,
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICES,
NEHRU PLACE, NEW DELHI.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI-110 001,
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE)
BENGALURU ZONAL UNIT,
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S. P. ENCLAVE, K. H. ROAD,
BENGALURU- 27.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH COMMISSIONARATE
C.R. BUILDING, QUEENS ROAD,
- 45 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
BENGLAURU - 560 001.
.....RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R2;
SRI B.S.VENKARANARAYANA, ADVOCATAE FOR R3;
SRI AKASH B. SHETTY, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH ANNEXURE-A WHICH
IS THE SHOW CAUSE DEMAND NOTICE ISSUED BY THE
RESPONDENT-6, BEARING SCN SL.NO.58/C OMMR/ST/2019-20
DATED 11.11.2019 [C NO.V/ST/15/62/2019 HPU B SOUTH]
ASKING AS TO WHY PAYMENT OF SERVICE TAX OF
RS.6,16,75,256 (RUPEES SIX CRORE SIXTEEN LAKHS SEVENTY
FIVE THOUSAND TWO HUNDRED AND FIFTY SIX) FOR THE
PERIOD JUNE 2014 TO JULY 2017 SHOULD NOT BE DEMANDED
AMONGST OTHER THINGS, IN THE INTEREST OF JUSTICE AND
EQUITY.
IN W.P.NO.17279/2021
BETWEEN:
1. Y A DHANASHEKAR
AGED ABOUT 53 YEARS,
S/O G ASHWATHAIAH (LATE)
NO.28/20, BALEANJANEYA TEMPLE STREET
YELAHANKA, BENGALURU - 560 064.
2. MADHU SUDHAN
S/O SOMA REDDY,
AGED ABOUT 27 YEARS,
#30, 3RD CROSS, 3RD MAIN
KAMMANAHALLI MAIN ROAD,
KALYAN NAGAR,
BENGALURU - 560 084.
3. M SURESHA
- 46 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
PROPRIETOR OF
M/S SHRI MANJUNATHA ENTERPRISES,
AGED ABOUT 52 YEARS,
S/O MARIYAPPA (LATE)
#255, 6TH MAIN, IDEAL HOME TOWNSHIP, R
R NAGAR, BENGALURU 560 098.
4. SAKE NARAYANA PALLAVI
AGED ABOUT 38 YEARS,
PROPRIETOR OF
M/S MATHASHREE CLEAN AND GREEN
W/O C T JAGANNATH
NO.439/3, 16TH MAIN, 20TH CROSS,
V S GARDEN, BENGALURU - 560 023.
5. M/S. K P S ENTERPRISES
NO.111, GROUND FLOOR,
YELLAMMA TEMPLE STREET,
TUNGANAGAR, HEROHALLI,
MAGADI MAIN ROAD,
BENGALURU - 560 091.
REPRESENTED BY ITS PARTNER KRISHNA C.
6. C N GANESH
AGED ABOUT 44 YEARS,
S/O NAGABHUSHANAM,
NO.15/1, 4TH CROSS,
OBLESH COLONY, JR NAGAR (SOUTH)
BENGALURU 560 018.
... PETITIONERS
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY,
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR AMBEDKAR VEEDHI,
- 47 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
BENGALURU-560 001.
2. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICE,
NEHRU PALACE,
NEW DELHI - 110 019.
REPRESENTED BY ITS SECRETARY.
3. BRUHATH BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
4. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST
(INTELLIGENCE)
BENGALURU ZONAL UNIT,
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#112, S P ENCLAVE, K H ROAD,
BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE JOINT COMMISSIONER OF CENTRAL TAX
BENGALURU NORTH COMMISSIONERATE,
HMT BHAVAN, GANGANAGAR,
BENGALURU - 560 032.
7. THE JOINT COMMISSIONER OF CENTRAL TAX
BENGALURU EAST COMMISSIONERATE,
TTMC/BMTC BUILDING, 5TH FLOOR,
DOMMALURU, BENGALURU - 560 071.
8. THE JOINT COMMISSIONER OF CENTRAL TAX
BENGALURU WEST COMMISSIONERATE,
- 48 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
1ST FLOOR, BMTC BUILDING,
BANASHANKARI, BENGALURU - 560 0770.
9. THE ASSISTANT COMMISSIONER OF CENTRAL TAX
BENGALURU NORTH-WEST DIVISION-4,
16/1 S.P. COMPLEX, LAL BAGH ROAD,
BENGALURU - 560 027.
....RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI MADANAN PILLAI R., CGC FOR R2;
SRI PRASHANTH CHANDRA, ADVOCATE FOR R3;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R9)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH NOTICE BEARING
DIN-20210457YW0000999EAE174/2021 DATED 26/04/2021
ISSUED BY RESPONDENT-6, (ANNEXURE-A1) DEMANDING A
SUM OF RS.1,05,41,071 (RUPEES ONE CRORE FIVE LAKHS
FORTY ONE THOUSAND AND SEVENTY ONE) FROM
PETITIONER-1 TOWARDS SERVICE TAX FOR THE PERIOD
APRIL-2015 TO JUNE-2017, AMONGST OTHER THINGS AND
ETC.
IN W.P.NO.18392/2021
BETWEEN:
1. S RAMACHANDRA REDDY
AGED ABOUT 60 YEARS,
S/O H.A. SHAMANAN REDDY (LATE),
NO.15, GREEN VILLAS,
HALANAYAKANAHALI, CARMELRAM,
BENGALURU - 560 035.
(SENIOR CITIZENSHIP IS NOT CLAIMED)
2. CHENNAKESHAVA V
PROPRIETOR,
M/S. SRI LAKSHMI VENKATESWRA ENTERPRISES,
- 49 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
NO.484/21, 1ST CROSS,
VENKATASWAMY GARDEN,
BENGALURU - 560 026.
... PETITIONERS
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR. AMBEDKAR VEEDHI,
BENGALURU - 560 001.
2. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICES,
NEHRU PLACE, NEW DELHI.
REPRESENTED BY ITS SECRETARY.
3. BRUHATH BENGALURU MAHANAGARA PALIKE
N. R. SQUARE,
BENGALURU-560 002,
REPRESENTED BY ITS COMMISSIONER.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI-110 001,
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE)
BENGALURU ZONAL UNIT,
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S. P. ENCLAVE, K. H. ROAD,
BENGALURU- 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
- 50 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
6. THE JOINT COMMISSIONER OF CENTRAL TAX
BENGALURU EASTCOMMISSIONARATE
TTMC/BMTC BUILDING,
BENGALURU, BENGALURU - 560 070.
7. THE JOINT COMMISSIONER OF CENTRAL TAX
BENGALURU WEST COMMISSIONERATE
1ST FLOOR, BMTC BUILDING,
BANASHANKARI, BENGALURU - 560 070.
....RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI MADANAN PILLAI R., CGC FOR R2;
SRI K.S.MALLIKARJUN REDDY, ADVOCATE FOR R3;
SRI N.R.JAGADESWARA, ADVOCATE FOR R3;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R7)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE
NOTICE BEARING SCN NO.36/2019-20 JC ADJN
(C.NO.IV/06/184/2018CT/EAST/AE-1) 636/2020 DATED
30.01.2020 ISSUED BY RESPONDENT-6 (ANNEXURE-A),
DEMANDING A SUM OF RS.1,85,32,881 (RUPEES ONE CRORE
EIGHTY FIVE LAKHS THIRTY TWO THOUSAND EIGHT HUNDRED
AND EIGHTY ONE) TOWARDS SERVICE TAX FOR THE PERIOD
OCROBER 2014 TO JUNE 2017, AMONGST OTHER THINGS AND
ETC.
IN W.P.NO.18433/2021
BETWEEN:
1. M/S. V.R. ENTERPRISES
NO.15/1, 1ST A-CROSS
25TH MAIN, SRINAGAR
BENGALURU - 560 050.
REPRESENTED BY ITS PROPRIETOR
S.VENKATA RAMANA, 31 YEARS,
- 51 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
S/O K.N.SOUNDIRAN
2. B.S. SURESH CHANDRANATH
AGED ABOUT 45 YEARS
S/O. B.SHIVALINGAPPA
PROPRIETOR,
M/S. SURESH CHANDRANATH ENTERPRISES
NO.10, 1ST MAIN, JJR NAGAR,
CHAMARAJAPET, BENGALURU - 560 026.
3. B.J.BASAVARAJU
AGED ABOUT 45 YEARS
S/O B.SHIVALINGAPPA
PROPRIETOR,
M/S. SHRI VEERABHADRA SWAMY
ENTERPRISES,
BANASHANKARI II STAGE,
BENGALURU - 560 028.
... PETITIONERS
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR. AMBEDKAR VEEDHI,
BENGALURU - 560 001.
2. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICES,
NEHRU PLACE, NEW DELHI.
REPRESENTED BY ITS SECRETARY.
3. BRUHATH BENGALURU MAHANAGARA PALIKE
- 52 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
N. R. SQUARE,
BENGALURU-560 002,
REPRESENTED BY ITS COMMISSIONER.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI-110 001,
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE)
BENGALURU ZONAL UNIT,
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S. P. ENCLAVE, K. H. ROAD,
BENGALURU- 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE JOINT COMMISSIONER OF CENTRAL TAX
BENGALURU WEST COMMISSIONARATE
1ST FLOOR, BMTC BUILDING,
BANASHANKARI, BENGALURU - 560 070.
....RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI MADANAN PILLAI R., CGC FOR R2;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R3;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE
NOTICE DATED 26.04.2021 BEARING SL.NO.229/2021-22
(GEXCOM/SCN/ST /4459/2021-CGST-WEST-DIV-4-COMMRTE-
BENGLAURU(W) 6829 ISSUED BY RESPONDENT-6 (ANNEXURE-
A) DEMANDING FROM PETITIONER-1 A SUM OF RS.96,29,599 (
RUPEES NINETY SIX LAKHS TWENTY NINE THOUSAND FIVE
HUNDRED AND NINETY NINE) TOWARDS SERVICE TAX FOR
THE PERIOD APRIL 2015- TO JUNE 2017, AMONGST OTHER
THINGS AND ETC.
IN W.P.NO.20899/2021
- 53 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
BETWEEN:
1. PUNITH KUMAR K
AGED 32 YEARS,
S/O KRISHNA REDDY
NO.127, MUTHSANDRA VARTHUR (VIA)
BENGALURU - 560 087.
2. M/S. NIRANJAN ENTERPRISES
NO.69/A, MRS PALYA
NANDIDURG ROAD, BENSON TOWN
BENGALURU-560 046.
REP. BY ITS PROPRIETOR N.SRIDHAR
43 YEARS, S/O K.O.NARASIMHA.
3. PRASANNA KUMAR SHAMAIAH
AGED ABOUT 46 YEARS
S/O SHAMAIAH A
NO.21, 5TH MAIN, 6TH CROSS,
KRISHNAPPA BLOCK, GANGANAGAR
R.T.NAGAR, BENGALURU - 560 032.
4. K.O.SRINIVAS
AGED ABOUT 48 YEARS,
S/O K.H.OBALESH (LATE)
NO.42, CORPORATION LAYOUT
KASTURIBANAGAR PIPELINE
BENGALURU - 560 026.
... PETITIONERS
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY,
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR AMBEDKAR VEEDHI,
- 54 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
BENGALURU-560001
2. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICE,
NEHRU PALACE,
NEW DELHI-110019
REPRESENTED BY ITS SECRETARY
3. BRUHATH BENGALURU MAHANAGARA PALIKE
N R SQUARE,
BENGALURU-560002
REPRESENTED BY ITS COMMISSIONER
4. CENTRAL BOARD OF INDIRECT TAXES AND
CUSTOMS
NORTH BLOCK, NEW DELHI-110001
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST
(INTELLIGENCE)
BENGALURU ZONAL UNIT,
O/O THE PRINCIPAL ADDL DIRECTOR GENERAL
#112, S P ENCLAVE, K H ROAD,
BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL
6. PRINCIPAL COMMISSIONER OF CENTRAL TAX
GST COMMISSIONERATE, BENGALURU EAST
BMTC BUILDING, DOMMALURU
BENGALURU-560 070.
7. PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU NORTH COMMISSIONARATE,
HMT BHAVAN, GANGA NAGAR,
BENGALURU - 560 032.
- 55 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
8. PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU WEST COMMISSIONARATE,
BMTC BUILDING, BANASHANKARI,
BENGALURU - 560 032.
9. DEPUTY COMMISSIONER OF CENTRAL TAX
GST COMMISSIONERATE, BENGALURU EAST
ED-8, 2ND FLOOR, BMTC BUILDING,
DOMMALURU, BENGALURU - 560 071.
....RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI MADANAN PILLAI R., CGC FOR R2;
SRI H. DEVENDRAPPA, ADVOCATE FOR R3;
SRI PRASHANTH CHANDRA, ADVOCATE FOR R3;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R9)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH NOTICE ISSUED TO
THE PETITIONER-1 FROM THE OFFICE OF RESPONDENT-6
BEARING C.NO.GEXCOM/AE/INV/301/2021-AE-O/O PR
COMMR-CGST-BENGALURU (E) (NSC SL.NO.24/2021-
22/DC/AE/ST) DATED 21.10.2021 (ANNEXURE-A1)
DEMANDING A SUM OF RS3041,839 (RUPEES THIRTY LAKHS
FORTY NINE) TOWARDS SERVICE TAX, AMONGST OTHER
THINGS, FOR THE PERIOD APRIL 2016 TO JUNE-2017 AND
OTHERS.
IN W.P.NO.21379/2021
BETWEEN:
1. M/S. SRI RAMANJANEYA PRASANNA
ENTERPRISES PVT. LTD.,
NO.402/30, GROUND FLOOR,
13TH CROSS, 16TH A-MAIN
VENKATESHWARA LAYOUT (OLD MADIWLA)
BTM LAYOUT, BENGALURU - 560 068.
REPRESENTED BY ITS PROPRIETOR
- 56 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
P. VIJAYDEVA REDDY.
2. P. VIJAYDEVA REDDY
AGED ABOUT 49 YEARS
S/O. C. VENKATAMUNI REDDY
NO.9, 14TH MAIN
VENKATESHWARA LAYOUT (OLD MADIWALA)
BTM LAYOUT,
BENGALURU - 560 068.
... PETITIONERS
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY,
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR AMBEDKAR VEEDHI,
BENGALURU-560 001.
2. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICES,
NEHRU PALACE,
NEW DELHI - 110 019.
REPRESENTED BY ITS SECRETARY.
3. MYSURU CITY CORPORATION
NEW SAYYAJI RAO ROAD
MYSORE - 570 024.
REPRESENTED BY ITS COMMISSIONER.
4. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
- 57 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
5. THE DIRECTORATE GENERAL OF GST
(INTELLIGENCE)
BENGALURU ZONAL UNIT,
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#112, S P ENCLAVE, K H ROAD,
BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE ADDITIONAL COMMISSIONER
BENGALURU SOUTH OFFICE OF THE
COMMISSIONERATE OF CENTRAL TAX,
BENGALURU SOUTH COMMISSIONERATE,
C.R.BUILDING, QUEENS ROAD,
BENGALURU - 560 001.
7. THE DEPUTY COMMISSIONER OF CENTRAL TAX
SOUTH DIVISION-4, 7TH FLOOR
KENDRIYA SADAN, KORAMANGALA
BENGALURU - 560 034.
....RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI MADANAN PILLAI R., CGC FOR R2;
SMT GEETHADEVI M.P., ADVOCATE FOR R3;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R7)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH NOTICE BEARING
SL.NO.83/2019-20 (ST) (C.NO.V/ST/15/40/2019 ADJN-BS)
DATED 11/11/2019 ISSUED TO PETITIONER-1 BY
RESPONDENT-6 (ANNEXURE-A) DEMANDING A SUM OF
RS.1,16,75/557 (RUPEES ONE CRORE SIXTEEN LAKHS
SEVENTY FIVE THOUSAND FIVE HUNDRED AND FIFTY SEVEN)
TOWARDS SERVICE TAX FOR THE PERIOD JULY 2014 TO JUNE
2017, AMONGST OTHER THINGS AND ETC.
IN W.P.NO.5204/2022
BETWEEN:
- 58 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
R. SHANKAR REDDY
S/O RAMAIAH REDDY (LATE)
AGED ABOUT 54 YEARS
# 252/A, 31ST MAIN ROAD
H.S.R. LAYOUT, SECTOR-II
BENGALURU - 560 102.
... PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY,
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR AMBEDKAR VEEDHI,
BENGALURU - 560 001.
2. BRUHATH BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICE,
NEHRU PALACE,
NEW DELHI - 110 019.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST
(INTELLIGENCE)
BENGALURU ZONAL UNIT,
- 59 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#112, S P ENCLAVE, K H ROAD,
BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE DEPUTY COMMISSIONER OF CENTRAL TAX
BENGALURU SOUTH COMMISSIONERATE
SOUTH DIVISION-5, 7TH FLOOR, F-WING
KENDRIYA SADAN, KORAMANGALA,
BENGALURU - 560 034.
....RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI K.S.MALLIKARJUN REDDY, ADVOCATE FOR R2;
SMT VANITA K.R., ADVOCATE FOR R3;
SRI AKASH B. SHETTY, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH SHOW CAUSE
DEMAND NOTICE BEARING SCN NO.289/2020-21 AC-SDS
DATED 27/10/2020 (FILE NO.GEXCOM/TECH/ST/367/2020-
CGST-DIV-SD-5-COMMRTE-BENGALURU(S)-DSDS-289)
(ANNEXURE-P) ISSUED BY THE RESPONDENT-6 TO THE
PETITIONER AND ETC.
IN W.P.NO.6345/2022
BETWEEN
M/S. SRI BALAJI ENERPRISES
# 265, 1ST B-MAIN ROAD,
VIII-BLOCK, KORAMANGALA
BENGALURU - 560 095.
REPRESENTED BY ITS PROPRIETOR
R. VENKATESH.
...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
- 60 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
AND
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR
VIDHANA SOUDHA,
DR.AMBEDKAR VEEDHI
BENGALURU - 560 001.
2. BRUHAT BENGALURU MAHANAGARA PALIKE
N R SQUARE,
BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OFFICE
NEHRU PLACE, NEW DELHI - 110 019.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE)
BENGALURU ZONAL UNIT
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S P ENCLAVE
K H ROAD, BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL DIRECTOR GENERAL.
6. THE COMMISSIONER OF CENTRAL TAX
BENGALURU NORTH COMMISSIONERATE
C.R.BUILDING, QUEENS ROAD,
BENGALURU - 560 001.
- 61 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
....RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI B.S.SATYANANDA, ADVOCATE FOR R2;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R3 AND R6;
SRI AKASH B. SHETTY, ADVOCATE FOR R4 TO R5)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE
DEMAND NOTICE BEARING SCN NO.88/2021 (FILE
NO.GEXCOM/ADJN/ST/ADC/548/2021) DATED 23.04.2021 FOR
THE PERIOD 2015-16 AND 2016-17 (ANNEXURE-N) ISSUED BY
RESPONDENT6 TO THE PETITIONER AND ETC.
IN W.P.NO.14140/2022
BETWEEN
M/S. CPC & SONS
#195/14, 7TH MAIN
V.S.GARDEN, JJR NAGAR,
BENGALURU - 560 026.
REPRESENTED BY ITS PROPRIETOR
DILIP KUMAR C.M.
PROPRIETORSHIP),
...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR
VIDHANA SOUDHA,
DR.AMBEDKAR VEEDHI
BENGALURU - 560 001.
- 62 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
2. BRUHAT BENGALURU MAHANAGARA PALIKE
N R SQUARE,
BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OFFICE
NEHRU PLACE, NEW DELHI - 110 019.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE)
BENGALURU ZONAL UNIT
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S P ENCLAVE
K H ROAD, BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL DIRECTOR GENERAL.
6. THE JOINT COMMISSIONER
OFFICE OF THE
PRINCIPAL COMMISSIONER OF CENTRAL TAX
GST WEST COMMISSIONERATE,
1ST FLOOR, BMTC BUILDING,
BANASHANKARI, BENGALURU - 560 070.
....RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI MALLIKARJUNA REDDY, ADVOCATE FOR R2;
SMT VANITHA K.R., ADVOCATE FOR R3 TO R6;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
- 63 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
ISSUE WRIT OF CERTIORARI AND QUASH THE IMPUGNED
SHOW CAUSE NOTICE (ANNEXURE-P) ISSUED BY
RESPONDENT-6 BEARING SL.NO.95/2021-22/WD-4 (FILE
NO.GEXCOM/AE/INV/ST/14/2021-CGST-RANGE-AWEST-DIV-4-
COMMRTE-BENGALURU (W) DATED 26.04.2021 ASKING AS TO
WHY PAYMENT OF SERVICE TAX OF RS.1,55,34,492 (RUPEES
ONE CRORE FIFTY FIVE LAKHS THIRTY FOUR THOUSAND FOUR
HUNDRED AND NINETY TWO) FOR THE PERIOD 01/04/2014 TO
30/06/2017 SHOULD NOT BE DEMANDED AND RECOVERED,
AMONGST OTHER THINGS AND ETC.
IN W.P.NO.20789/2022
BETWEEN
M.SOMA REDDY
S/O MUNISHYAM REDDY
AGED ABOUT 52 YEARS,
# 309, 3RD CROSS, 3RD MAIN,
KAMMANAHALLI MAIN ROAD,
BENGALURU - 560 084.
...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR
VIDHANA SOUDHA,
DR.AMBEDKAR VEEDHI
BENGALURU - 560 001.
2. BRUHAT BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
- 64 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
BY ITS DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OFFICE
NEHRU PLACE, NEW DELHI - 110 019.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE)
BENGALURU ZONAL UNIT
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S P ENCLAVE
K H ROAD, BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL DIRECTOR GENERAL.
6. THE JOINT COMMISSIONER OF CENTRAL TAX
BENGALURU EAST COMMISSIONERATE,
3RD AND 4TH FLOORS, BMTC BUS STAND,
DOMMALURU, BENGALURU - 560 071.
....RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI MADANAN PILLAI, C.G.C., FOR R3;
SMT JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R6;
SRI PAWAN KUMAR, ADVOCATE FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH CAUSE DEMAND
NOTICE BEARING SCN NO.19/2021/JC/AE/ST DATED
19.04.2021 (FILE NO.GEXCOM/AE/VRFN/TPD/186/2021-AE,
PRODUCED HEREWITH AS ANNEXURE-A, ISSUED BY THE
RESPONDENT-6 TO THE PETITIONER AND ETC.
IN W.P.NO.5150/2023
BETWEEN
- 65 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
M.N.MAYANNA GOWDA
S/O NANJAIAH
AGED ABOUT 57 YEARS,
NO.290, 3RD CROSS, 10TH MAIN,
MANJUNATHA NAGAR, BENGALURU - 560 010.
...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR
VIDHANA SOUDHA,
DR.AMBEDKAR VEEDHI
BENGALURU - 560 001.
2. BRUHAT BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OFFICE
NEHRU PLACE, NEW DELHI - 110 019.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE)
BENGALURU ZONAL UNIT
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S P ENCLAVE
K H ROAD, BENGALURU - 560 027.
REPRESENTED BY ITS
- 66 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
PRINCIPAL ADDL DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU WEST COMMISSIONERATE
1ST FLOOR, BMTC BUILDING,
BANASHANKARI, BENGALAURU - 560 070.
7. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, GST,
BENGALURU NORTH WEST COMMISSIONERATE
2ND FLOOR, BMTC BUS STAND COMPLEX,
SHIVAJI NAGAR, BENGALURU - 560 051.
....RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI MADANAN R. PILLAI, C.G.C., FOR R3;
SRI B.S.SATYANAND, ADVOCATE FOR R2;
SRI AKASH B. SHETTY, ADVOCATE FOR R7;
SRI JEEVAN J.NEERALGI, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH SHOW CAUSE
NOTICE BEARING SCN NO.104/2021 (C.NO.IV/09/11/2021
NWDI 95/2021) DATED 27/04/2021, PRODUCED HEREWITH AS
ANNEXURE-A, ISSUED BY THE RESPONDENT-7 TO THE
PETITIONER AND ETC.
IN W.P.NO.6187/2023
BETWEEN
1. M/S R P B ENERPRISES
1ST FLOOR
#NO.56, 4TH MAIN ROAD
MLA LAYOUT, R T NAGAR
BENGALURU - 560 032.
REP BY ITS PROPRIETOR A.OBLESH
2. M/S BHARATH KUMAR ENTERPRISES
#.NO.68, MRS PALYA
- 67 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
NANDIDURG ROAD, BENSON TOWN,
BENGALURU - 560 046.
REP BY ITS PROPRIETOR A OBLESH
...PETITIONERS
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR
VIDHANA SOUDHA,
DR.AMBEDKAR VEEDHI
BENGALURU - 560 001.
2. BRUHAT BENGALURU MAHANAGARA PALIKE
N R SQUARE,
BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OFFICE
NEHRU PLACE, NEW DELHI - 110 019.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE)
BENGALURU ZONAL UNIT
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S P ENCLAVE
K H ROAD, BENGALURU - 560 027.
REPRESENTED BY ITS
- 68 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
PRINCIPAL ADDL DIRECTOR GENERAL.
6. THE COMMISSIONER OF CENTRAL TAX
BENGALURU NORTH COMMISSIONERATE
HMT BHAVAN, GANGA NAGAR
BENGALURU - 560 032.
....RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R2;
SRI AKASH B. SHETTY, ADVOCATE FOR R3 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE
DEMAND NOTICE BEARING NO.10/ST/2022-23 941/2022
DATED 04.04.2022, ANNEXURE-Q, FROM THE OFFICE BY
RESPONDENT-6 ASKING AS TO WHY PAYMENT OF SERVICE
TAX OF RS.79,91,286 (RUPEES SEVENTY NINE LAKHS NINETY-
ONE THOUSAND TWO HUNDRED AND EIGHTY-SIX) FOR THE
PERIOD OCTOBER 2016 TO JUNE 2017 SHOULD NOT BE
DEMANDED AND RECOVERED AND ETC.
IN W.P.NO.7219/2023
BETWEEN:
M/S BALAJI CLEANING AND
TRANSPORT ASSOCIATES
#20, 2ND CROSS, 2ND MAIN ROAD,
MARENAHALLI, VIJAYANAGAR,
BENGALURU - 560 040.
REPRESENTED BY ITS PROPRIETOR
S.V.MANJUNATH
REGISTER UNDER KARNATAKA SHOPS AND
COMMERCIAL ESTABLISHMENT ACT 1981.
... PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
- 69 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY,
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR AMBEDKAR VEEDHI,
BENGALURU - 560 001.
2. BRUHATH BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICE,
NEHRU PALACE,
NEW DELHI - 110 019.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST
(INTELLIGENCE)
BENGALURU ZONAL UNIT,
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#112, S P ENCLAVE, K H ROAD,
BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
BENGALURU WEST COMMISSIONERATE,
BMTC BUILDING, BANASHANKARI,
BENGALURU - 560 070.
- 70 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
7. THE COMMISSIONER OF CENTRAL TAX (APPEALS)
OFFICE OF THE COMMISSIONER OF CENTRAL TAX,
S1 AND S2, VINAYAMARG,
SIDDHARTHNAGAR,
MYSORE - 570 011.
....RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI S.N.PRASHANTH CHANDRA, ADVOCATE FOR R2;
SRI MADANAN R. PILLAI, CGC FOR R3;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R7)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE
NOTICE (ANNEXURE-K) BEARING NO.83/2020 BW AE III (FILE
NO.GEXCOM/AE/VRGN/TPD/432/2020-AE) DATED 29/09/2020
FROM THE OFFICE BY RESPONDENT-6 ASKING AS TO WHY
PAYMENT OF SERVICE TAX OF RS.1,40,84,857 (RUPEES ONE
CRORE FORTY LAKHS EIGHTY-FOUR THOUSAND EIGHT
HUNDRED AND FIFTY-SEVEN) FOR THE PERIOD OCTOBER 2014
TO JUNE 2017 SHOULD NOT BE DEMANDED AND RECOVERED
AND ETC.
IN W.P.NO.10103/2023
BETWEEN
GANGADHARASWAMY MUNIYAPPA
49 YEARS,
PROPRIETOR CHITHRASHREE ENTERPRISES
NO.172 NTI LAYOUT I PHASE
RAJIV GANDHI NAGAR
SAHAKARNAGAR
BENGALURU - 560 092.
...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
- 71 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR
VIDHANA SOUDHA,
DR.AMBEDKAR VEEDHI
BENGALURU - 560 001.
2. BRUHAT BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OFFICE
NEHRU PLACE, NEW DELHI - 110 019.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE)
BENGALURU ZONAL UNIT
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S P ENCLAVE
K H ROAD, BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL DIRECTOR GENERAL.
6. THE COMMISSIONER OF CENTRAL TAX
BENGALURU NORTH COMMISSIONERATE
HMT BHAVAN, GANGA NAGAR,
BENGALURU - 560 001.
....RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI S.N.PRASHANT CHANDRA, ADVOCATE FOR R2;
- 72 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
SRI ANUPORNA BORDOLOI, ADVOCATE FOR R3;
SRI ARAVIND V. CHAVAN, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE
DEMAND NOTICE BEARING NO.14/ST/2022-23 1112/2022
DATED 08.04.2022 (ANNEXURE-H) FROM THE OFFICE BY
RESPONDENT-6 ASKING AS TO WHY PAYMENT OF SERVICE
TAX OF RS.1,02,77,153 (RUPEES ONE CRORE TWO LAKHS
SEVENTY-SEVEN THOUSAND ONE HUNDRED AND FIFTY
THREE) FOR THE PERIOD 2016-17 TO JUNE 2017 SHOULD NOT
BE DEMANDED AND RECOVERED AND ETC.
IN W.P.NO.16173/2023
BETWEEN
M/S. CHAMUNDESHWARI ENTERPRISES,
NO.4/1, 2ND MAIN ROAD,
C-STREET, NEW GUDDAHALLI,
MYSORE ROAD,
BENGALURU - 560 026.
REP. BY ITS PROPRIETOR C.S.SURESH
REGISTERED UNDER
ESTABLISHMENTS ACT, 1961.
...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR
VIDHANA SOUDHA,
DR.AMBEDKAR VEEDHI
BENGALURU - 560 001.
- 73 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
2. BRUHAT BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OFFICE
NEHRU PLACE, NEW DELHI - 110 019.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE)
BENGALURU ZONAL UNIT
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S P ENCLAVE
K H ROAD, BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
GST WEST COMMISSIONERATE,
1ST FLOOR, BMTC BUILDING, BANASHANKARI,
BENGALURU - 560 070.
....RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SMT M.R.SINCHANA, ADVOCATE FOR R2;
SRI JEEVAN J.NEERALGI, ADVOCATE FOR R4 AND R6;
SMT PREETHA MAHADEVAN, ADVOCATE FOR R3;
SRI S.N.PRASHANT CHANDRA, ADVOCATE FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE
DEMAND (ANNEXURE-K) BEARING SCN NO.80/2021/BW/AE-VI
- 74 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
DATED 21.04.2021 (FINE NO.GEXCOM/SCN/ST/3556/2021)
ISSUED BY THE OFFICE OF RESPONDENT-6 ASKING THE
PETITIONER AS TO WHY PAYMENT OF SERVICE TAX OF
RS.1,05,25,783 (RUPEES ONE CRORE FIVE LAKHS TWENTY-
FIVE THOUSAND SEVEN HUNDRED AND EIGHTY THREE) FOR
THE PERIOD OCTOBER 2015 TO JUNE 2017 SHOULD NOT BE
DEMANDED AND RECOVERED AMONGST OTHER THINGS AND
ETC.
IN W.P.NO.21347/2023
BETWEEN
KRISHNAPPA PRABHAKAR
S/O KRISHNAPPA
AGED ABOUT 42 YEARS,
#154, 1ST FLOOR
SHABARI NAGAR, BYATARAYANAPURA,
BENGALURU - 560 092.
...PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR
VIDHANA SOUDHA,
DR.AMBEDKAR VEEDHI
BENGALURU - 560 001.
2. BRUHAT BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
- 75 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
GOVERNMENT OFFICE
NEHRU PLACE, NEW DELHI - 110 019.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE)
BENGALURU ZONAL UNIT
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S P ENCLAVE
K H ROAD, BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL DIRECTOR GENERAL.
6. ADDITIONAL COMMISSIONER OF CENTRAL TAX
BENGALURU NORTH COMMISSIONERATE GROUND
FLOOR, HMT BHAVAN,
GANGANAGAR, BENGALURU - 560 032.
....RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SMT THIMMAPPA NAIK, ADVOCATE FOR R2;
SRI AKASH B. SHETTY, ADVOCATE FOR R3 AND R4;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE
DEMAND (ANNEXURE-G) BEARING NO.26/ST/2022-23 DATED
27.04.2022 (DIN:20220457YW000000F5DA) FROM THE OFFICE
BY THE RESPONDENT-6 ASKING AS TO WHY PAYMENT OF
SERVICE TAX OF RS.1,01,65,123 (RUPEES ONE CRORE ONE
LAKH SIXTY-FIVE THOUSAND ONE HUNDRED AND TWENTY
THREE) FOR THE PERIOD OCTOBER 2016 TO JUNE 2017
SHOULD NOT BE DEMANDED AND RECOVERED AMONGST
OTHER THINGS AND ETC.
IN W.P.NO.26195/2023
- 76 -
NC: 2025:KHC:7680
WP No.9522 of 2021
C/W WP No.4495 of 2020
WP No.5024 of 2020
AND 39 OTHERS
BETWEEN
1. KOTHUR NATESAN SOUNDIRAN,
S/O NATESAN
70 YEARS,
NO.15/1, 1ST A-CROSS, 25TH MAIN
KALAPPA BLOCK, SRINAGAR
BENGALURU - 560 050.
2. BIKKASAMUDRA JAVAREGOWDA KUMAR
S/O JAVAREGOWDA
AGED ABOUT 48 YEARS,
#1, SHREE NILAYA, DEVARBAVI ROAD,
BAGALGUNTE, NAGASANDRA,
BENGALURU - 560 073.
...PETITIONERS
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR
VIDHANA SOUDHA,
DR.AMBEDKAR VEEDHI
BENGALURU - 560 001.
2. BRUHAT BENGALURU MAHANAGARA PALIKE
N R SQUARE, BENGALURU - 560 002.
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE
MINISTRY OF FINANCE
GOVERNMENT OFFICE
NEHRU PLACE, NEW DELHI - 110 019.
REPRESENTED BY ITS SECRETARY.
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4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI - 110 001.
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST(INTELLIGENCE)
BENGALURU ZONAL UNIT
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S P ENCLAVE
K H ROAD, BENGALURU - 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL DIRECTOR GENERAL.
6. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
GST WEST COMMISSIONERATE,
1ST FLOOR, BMTC BUILDING, BANASHANKARI,
BENGALURU - 560 070.
7. THE ASSISTANT COMMISSIONER OF CENTRAL TAX
DIVISION-3, BENGALURU NORTH-WEST
COMMISSIONARATE
2ND FLOOR, BMTC COMPLEX,
SHIVAJI NAGAR,
BENGALURU - 560 051.
8. THE COMMISSIONER OF CENTRAL GST
BENGALURU NORTH-WEST COMMISSIONERATE
2ND FLOOR, SOUTH WING
BMTC BUS STAND COMPLEX,
SHIVAJINAGAR, BENGALURU - 560 051.
....RESPONDENTS
(BY SRI HEMA KUMAR K., A.G.A. FOR R1;
SRI B.L.SANJEEV, ADVOCATE FOR R2;
SRI NAGENDRA A., ADVOCATE FOR R3;
SRI SHISHIRA AMARNATH, ADVOCATE FOR R6 TO R8;
SRI JEEVAN J.NEERALGI, ADVOCATE FOR R4 AND R5)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
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ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE
DEMAND (ANNEXURE-D) BEARING SCN NO.06/2022-23PC,
FILE NO.GEXCOM/AE/VRFN/ARM/643/2022-AE-V/1699, DIN-
20220472MP0000499638 DATED 27/04/2022 ISSUED TO
PETITIONER-1 FROM THE OFFICE OF RESPONDENT-6 ASKING
HIM AS TO WHY PAYMENT OF SERVICE TAX OF RS.3,18,30,442
(RUPEES THREE CRORES EIGHTEEN LAKHS THIRTY THOUSAND
FOUR HUNDRED AND FORTY TWO) FOR THE PERIOD OCTOBER
2016 TO JUNE 2017 SHOULD NOT BE DEMANDED AND
RECOVERED, AMONGST OTHER THINGS AND ETC.
IN W.P.NO.27620/2023
BETWEEN:
P. THYAGARAJULU REDDY
AN INDIVIDUAL
S/O P.JAYAPRAKASH REDDY
AGED 39 YEARS,
HAVING OFFICE AT NO.34
HBR TELECOM LAYOUT NAGAVARA,
BENGALURU - 560 043.
... PETITIONER
(BY SRI PRADYUMNA HEJIB, ADVOCATE)
AND:
1. THE COMMISSIONER OF CENTRAL TAX (APPEALS-I)
4TH FLOOR, TTMC-BMTC COMPLEX,
HAL AIRPORT ROAD, DOMMALURU,
BENGALURU - 560 071.
2. THE DEPUTY COMMISSIONER OF
CENTRAL TAX, EAST DIVISION (ED)-8,
EAST COMMISSIONERATE
TTMC-BMTC COMPLEX
HAL AIRPORT ROAD, DOMMALURU,
BENGALURU - 560 071.
....RESPONDENTS
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(BY SRI AKASH SHETTY, ADVOCATE FOR R1 AND R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT IN THE NATURE OF MANDAMUS OR ANY OTHER
WRIT / TO QUASH THE IMPUGNED ORDER-IN-APPEAL BEARING
NO.221/2023 DATED 02.05.023 PASSED BY RESPONDENT
NO.1, VIDE ANNEXURE-A.
IN W.P.NO.27633/2023
BETWEEN:
KARTHIK N.,
S/O NARASIMHA REDDY
35 YEARS,
# 1417, NEAR GOVERNMENT HIGH SCHOOL,
BEGUR ROAD, BENGLAURU - 560 068.
... PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR. AMBEDKAR VEEDHI,
BENGALURU - 560 001.
2. BRUHATH BENGALURU MAHANAGARA PALIKE
N. R. SQUARE,
BENGALURU-560 002,
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
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GOVERNMENT OFFICES,
NEHRU PLACE, NEW DELHI.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI-110 001,
REPRESENTED BY ITS CHAIRMAN.
5. THE JOINT DIRECTORATE
GENERAL OF GST (INTELLIGENCE)
BENGALURU ZONAL UNIT,
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S. P. ENCLAVE, K. H. ROAD,
BENGALURU- 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE ASSISTANT COMMISSIONER OF CENTRAL TAX
SOUTH DIVISION-7, 7TH FLOOR,
A-WING, KENDRIYA SADAN
KORAMANGALA, BENGALURU - 560 034.
....RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI N.S.PRASHANTH CHANDRA., ADVOCATE FOR R2;
SRI THIMMANNA BHAT, ADVOCATE FOR R3;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE
NOTICE (ANNEXURE-E) BEARING SCN NO.655/2021-2409/21,
DIN:20211057YV080000F1F1, DATED 20.10.2021, FILE
NO.GEXCOM/SCN/ST/7752/2021-CGST-DIV-SD7-COMMRTE-
BENGALURU(S) FROM THE OFFICE OF RESPONDENT-6 ASKING
AS TO WHY PAYMENT OF SERVICE TAX OF RS.29,15,711
(RUPEES TWENTY NINE LAKHS FIFTEEN THOUSAND SEVEN
HUNDRED AND ELEVEN) FOR THE YEAR 2016-2017 SHOULD
NOT BE DEMANDED AND RECOVERED, AMONGST OTHER
THINGS AND ETC.
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IN W.P.NO.6979/2024
BETWEEN:
M/S. SRI MANJUNATHESHWARA ENTERPRISES
NO.61, 4TH CROSS,
2ND MAIN ROAD, JJR NAGAR,
BENGALURU - 560 018.
PROPRIETOR : NARASIMHALU VENKATESH,
S/O NARASIMHALU
40 YEARS
... PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR. AMBEDKAR VEEDHI,
BENGALURU - 560 001.
2. BRUHATH BENGALURU MAHANAGARA PALIKE
N. R. SQUARE, BENGALURU-560 002,
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICE,
NEHRU PLACE, NEW DELHI - 110 019.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI-110 001,
REPRESENTED BY ITS CHAIRMAN.
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5. THE JOINT DIRECTORATE
GENERAL OF GST (INTELLIGENCE)
BENGALURU ZONAL UNIT,
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S. P. ENCLAVE, K. H. ROAD,
BENGALURU- 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
6. THE ASSISTANT COMMISSIONER OF CENTRAL TAX
WEST DIVISION-1, BENGALURU WEST
COMMISSIONERATE, 1ST FLOOR,
BMTC BUILDING, BANASHANKARI,
BENGALURU - 560 070.
....RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI K.B. MONESH KUMAR, ADVOCATE FOR R2;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R6;
SRI M.N.KUMAR, ADVOCATE FOR R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE
NOTICE BEARING SL. NO.66/2020 DATED 17/12/2020
(ANNEXURE-K) ISSUED BY THE RESPONDENT-6 ASKING THE
PETITIONER AS TO WHY PAYMENT OF SERVICE TAX OF
RS.33,05,098 (RUPEES THIRTY-THREE LAKHS FIVE THOUSAND
AND NINETY-EIGHT) FOR THE PERIOD APRIL 2015 TO JUNE
2017 SHOULD NOT BE DEMANDED AND RECOVERED AND ETC.
IN W.P.NO.9114/2024
BETWEEN:
HELIGEHALLI THIMMAIAH JAGADISH
AGED ABOUT 53 YEARS
SON OF THIMMAIAH (LATE)
NO.171/1, 2ND CROSS, 4TH MAIN
K.G.EAST, KATHRIGUPPE
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BENGALURU - 560 085.
... PETITIONER
(BY SRI N.S.VIJAYANTH BABU, ADVOCATE)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
ROOM NO.320, 3RD FLOOR,
VIDHANA SOUDHA,
DR. AMBEDKAR VEEDHI,
BENGALURU - 560 001.
2. BRUHATH BENGALURU MAHANAGARA PALIKE
N. R. SQUARE,
BENGALURU-560 002,
REPRESENTED BY ITS COMMISSIONER.
3. UNION OF INDIA
BY ITS DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE,
GOVERNMENT OFFICES,
NEHRU PLACE, NEW DELHI.
REPRESENTED BY ITS SECRETARY.
4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NORTH BLOCK, NEW DELHI-110 001,
REPRESENTED BY ITS CHAIRMAN.
5. THE DIRECTORATE GENERAL OF GST (INTELLIGENCE)
BENGALURU ZONAL UNIT,
O/O. THE PRINCIPAL ADDL. DIRECTOR GENERAL
#NO.112, S. P. ENCLAVE, K. H. ROAD,
BENGALURU- 560 027.
REPRESENTED BY ITS
PRINCIPAL ADDL. DIRECTOR GENERAL.
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6. THE JOINT COMMISSIONER OF CENTRAL TAX
GST WEST COMMISSIONERATE
1ST FLOOR, BMTC BUILDING,
BANASHANKARI, BENGALURU - 560 070.
....RESPONDENTS
(BY SRI HEMA KUMAR K, A.G.A. FOR R1;
SRI S. N. PRASHANTH CHANDRA., ADVOCATE FOR R2;
SRI K.B.MONESH KUMAR, ADVOCATE FOR R2;
SRI M.N.KUMAR, ADVOCATE FOR R3;
SRI JEEVAN J. NEERALGI, ADVOCATE FOR R4 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI AND QUASH THE SHOW CAUSE
NOTICE BEARING SCN NO.253/2021-22 DATED 27.04.2021
(ANNEXURE-P) ISSUED BY THE OFFICE OF RESPONDENT-6
ASKING PETITIONER AS TO WHY PAYMENT OF SERVICE TAX
OF RS.1,48,70,953 (RUPEES ONE CRORE FORTY-EIGHT LAKHS
SEVENTY THOUSAND NINE HUNDRED AND FIFTY-THREE) FOR
THE PERIOD OCTOBER 2015 TO JUNE 2017 SHOULD NOT BE
DEMANDED AND RECOVERED ; CONFIRMING THE SAID
DEMAND AND ETC.
THESE WRIT PETITIONS PERTAINS TO PRINCIPAL BENCH
BENGALURU HAVING BEEN HEARD AND RESERVED FOR
ORDERS ON 23.11.2024 AND COMING ON FOR
PRONOUNCEMENT OF ORDERS AT KALABURAGI BENCH
THROUGH VIDEO CONFERENCING, THIS DAY, THE COURT
MADE THE FOLLOWING:
CORAM: HON'BLE MR JUSTICE S SUNIL DUTT YADAV
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C.A.V. ORDER
(PER: HON'BLE MR JUSTICE S SUNIL DUTT YADAV)
In this present batch of petitions, the petitioners
have been served with either demand notices in some of
the cases or have suffered an adjudicatory order (order-in-
original) or have suffered an adverse order before an
appellate forum which orders have been challenged in the
writ petitions filed, apart from challenging the
consequential proceedings pursuant to such impugned
orders and action of the Authority constituted under the
Service Tax Regime.
2. The common thread that runs through all these
petitions are that the petitioners are engaged in providing
of manpower supply as well as vehicles in some of the
cases to the Bruhat Bengaluru Mahanagara Palike ['BBMP']
pursuant to tenders followed by Agreements / Work
Orders issued by the Authority.
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3. It is the case of the petitioners that they are
licensed contractors and entities carrying out the core
function of Solid Waste Management for the BBMP in
accordance with the terms and conditions laid down in the
tender floated and petitioners being the successful bidders
have received work/supply orders containing such
stipulation.
4. It is the case of the petitioners that the
respondent Authority, i.e. Commissioner of Central Tax
has issued show cause notice demanding payment of
Service Tax along with penalty and interest in a batch of
petitions in respect of which petitioners have challenged
the validity of show cause notice directly before this Court.
5. It is contended by the petitioners that the Solid
Waste Management are not amongst those activities
chargeable under Section 66-B of the Finance Act, 1994,
as the activities are part of the negative list of services
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and accordingly, it could be stated that such activities are
exempt.
6. It is further contended that the Solid Waste
Management activities which are sought to be made
subject matter of service tax demand are specifically
exempted in the mega exemption notification dated
20.06.2012 bearing No.25/2012-S.T. The notification
[unamended] provided for an exemption from levy of
service tax in terms of Entry No.25. It is also submitted
that in terms of Entry No.39, services by a Government
Authority by way of any activity in relation to any function
entrusted to a municipality under 243W of the Constitution
of India, which Article refers to functions entrusted to
Municipalities including those listed in XII Schedule, at
Item Sl.No.6 of Schedule XII includes solid waste
management, accordingly, it is submitted that such
services rendered relating to solid waste management are
exempt from the tax net.
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7. It is further contended that after coming into
force of Goods and Service Tax Act [GST Act], the
Schedule provided for an exemption of Services from levy
of service tax in terms of Sl.No.34 as regards such
services by Government, local Authority or Governmental
authority carrying out of any activity in relation to any
function ordinarily entrusted to a Municipality under Article
243W of Constitution of India in relation to solid waste
management.
8. In light of such exemption it is submitted that
notices issued under Section 73 of the Finance Act, 1994
r/w Section 174 of Central Goods and Service Tax Act,
2017 are without jurisdiction as question of service of
notice would be only on the person chargeable with
Service Tax. Reference is also placed on the Notification
No.06/2014 dated 11.07.2014 issued by the Central
Government. The letter dated 10.07.2014 in the nature of
a notification clarifies that the services by way of Solid
Waste Management would continue to be exempted.
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However, such exemption would not be extendable to
other services, such as, consultancy, designing, etc. not
directly connected with the specified services. It is further
contended that the impugned notices are not merely show
cause notices but amount to a demand notice, as the
notices have been issued only after completion of
assessment and investigation.
9. It is the contention of the petitioners that even
if the services provided by the petitioners are to be treated
as 'supply of man power', they have no liability for service
tax in terms of the Central Government Notification
No.30/2012-ST dated 20.06.2012 wherein the liability is
on the service receiver under 'reverse charge mechanism'
as per entry at Sl. No.8 of the said notification.
10. On behalf of the Revenue, it is submitted that
the contention of the petitioners claiming exemption
requires adjudication and can be decided only after
hearing the assessee. It is specifically asserted that what
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has been issued to the petitioner is only the notice
proposing to levy service tax and such notice issued ought
not to be construed as a notice for recovery while
affirming a final demand.
11. The respondent Revenue has filed statement of
objections in few of the petitions. It is the specific stand
that the earlier Notification No.25/2012-ST dated
20.06.2012 provided for an exemption with effect from
01.07.2012 to the services provided to a local Authority by
way of activity in relation to function ordinarily entrusted
to a Municipality "in relation to" Solid Waste Management.
However, the said Notification has been amended vide
Notification No.6/2014 dated 11.07.2014, which amends
the exemption by deleting the words 'in relation to any
function' entrusted to a Municipality and accordingly, in
light of the amendment to the Notification, the width of
the earlier exemption having been curtailed, at present,
there is no such exemption.
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12. It is the further contention of the revenue that
under Section 65-B (44) of the Finance Act 1994, 'service'
means any activity carried out by a person for a
consideration as regards "Declared Services". It is
submitted that in terms of Section 65-(B) (51) of the
Finance Act 1994, 'taxable service' means any service on
which service tax is leviable under section 66-B of the
Finance Act.
13. Section 66-B of the Finance Act 1994, provides
that there shall be levied a tax on the value of all services
other than those specified in the Negative List.
Accordingly, it is contended that any service rendered
which falls within the definition of service is taxable unless
specified in the Negative List or is otherwise exempted by
a notification issued under Section 93 of the Finance Act.
14. It is further submitted that every person liable
to pay service tax shall himself assess the tax due and
furnish a return.
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15. It is contended that an analysis of the contract
signed and the work order would indicate that the
contractors are supplying manpower to undertake
activities "in relation to" waste management activities of a
local authority. Such activity no doubt was exempted
under the notification No. 25/2012-ST dated 20.06.2012,
as the applicable notification provided "carrying out any
activity in relation to any function ordinarily entrusted to a
municipality..." which words were however deleted as per
notification No.6/2014-ST dated 11.07.2014 and
accordingly, in terms of the amended provisions of the
notification the activity appears to be taxable services.
16. The revenue would contend that the notification
No.30/2012-ST dated 20.06.2012 provides for service tax
chargeable from the receiver of services under 'reverse
charge mechanism' wherein, the taxable services such as
supply of manpower is provided by any individual, HUF or
partnership firm to a business entity registered as body
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corporate. However, in the present case the taxable
services provide by petitioners to BBMP/ local authority or
Government is not a business entity registered as body
corporate.
17. Heard Sri. Vijayanth Babu N.S., learned counsel
appearing for petitioners in all the cases except
W.P.No.27620/2023 and Sri. Pradyumna Hejib, learned
counsel appearing for petitioner in W.P.No.27620/2023;
Sri Hema Kumar K, learned AGA appearing for respondent
No.1, Sri Madanan R. Pillai, learned CGC appearing for
respondent No.2, Sri S.N.Prashanth Chandra , learned
counsel appearing for respondent No.3 and Sri Jeevan J.
Neeralgi, learned counsel appearing for respondents 4 to 7
in W.P.No.9522/2021; Sri Hema Kumar K, learned AGA
appearing for respondents 1 and 2, Sri S.N.Prashanth
Chandra, learned counsel appearing for respondent No.3,
Sri Jeevan J. Neeralgi, learned counsel appearing for
respondents 4 to 6 in W.P.No.4495/2020; Sri Hema Kumar
K, learned AGA appearing for respondents R1 and 2; Sri
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K.S.Mallikarjun Reddy, learned counsel appearing for
respondent No.3, Sri Madanan R. Pillai, learned CGC
appearing for respondent No. 4, Sri Aravind V. Chavan,
learned counsel appearing for respondents 5 to 8, Sri
K.M.Shivayogiswamy, learned counsel appearing for
respondent No. 6 in W.P.Nos.5024/2020; Sri Hema Kumar
K, learned AGA appearing for respondents 1 and 2, Sri
S.N.Prashanth Chandra, learned counsel appearing for
respondent No.3, Sri. Madanan Pillai, learned CGC
appearing for respondent No.4, Sri. Aravind V. Chavan,
learned counsel appearing for respondents 5 to 8; Sri
Hema Kumar K, learned AGA appearing for respondents 1
and 2, Sri S.N.Prashanth Chandra, learned counsel
appearing for respondent No.3, Sri Madanan R. Pillai,
learned CGC appearing for respondent No. 4, Sri Aravind
V. Chavan, learned counsel appearing for respondents 5 to
8 in W.P.No.5085/2020; Sri Hema Kumar K, learned AGA
appearing for respondent No. 1, Sri S.N.Prashanth
Chandra, learned counsel appearing for respondent No.3,
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Sri Madanan R. Pillai, learned CGC appearing for
respondent No.4, Sri Jeevan J. Neeralgi, learned counsel
appearing for respondents 5 to 7 in W.P.No.3387/2021;
Sri Hema Kumar K, learned AGA appearing for respondent
No. 1, Sri S.N.Prashanth Chandra, learned counsel
appearing for respondent No.2, Sri Jeevan J. Neeralgi,
learned counsel appearing for respondent No.3, Sri
Aravind V. Chavan, learned counsel appearing for
respondents 4 to 6 in W.P.No.8049/2021; Sri. Hema
Kumar K, learned AGA appearing for respondent No. 1,
Sri. S.N.Prashanth Chandra, learned counsel appearing for
respondent No.2, Sri. B.S.Venkatanarayana, learned
counsel appearing for respondent No.3, Sri Aravind V.
Chavan, learned counsel appearing for respondents 4 to 6
in W.P.Nos.8058/2021, 8061/2021, 8063/2021,
8067/2021, 8069/2021, 8075/2021, 8128/2021; Sri.
Hema Kumar K, learned AGA appearing for respondent No.
1, Sri. S.N.Prashanth Chandra, learned counsel appearing
for respondent No.2, Sri. B.S.Venkatanarayana, learned
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counsel appearing for respondent No.3, Sri Akash B.
Shetty, learned counsel appearing for respondents 4 to 6
in W.P.Nos.8070/2021, 8081/2021, 8111/2021,
8125/2021, 8130/2021; Sri. Hema Kumar K, learned AGA
appearing for respondent No. 1, Sri. S.N.Prashanth
Chandra, learned counsel appearing for respondent No.2,
Sri. B.S.Venkatanarayana, learned counsel appearing for
respondent No.3, Smt Vanitha K.R., learned counsel
appearing for respondents 4 to 6 in W.P.No.8073/2021;
Sri Hema Kumar K, learned AGA appearing for respondent
No. 1, Sri S.N.Prashanth Chandra, learned counsel
appearing for respondent No.2, Sri Akash B. Shetty,
learned counsel appearing for respondent No.3, Sri Jeevan
J. Neeralgi, learned counsel appearing for respondents 4 to
6 in W.P.No.8121/2021; Sri Hema Kumar K, learned AGA
appearing for respondent No. 1, Sri S.N.Prashanth
Chandra, learned counsel appearing for respondent No.2,
Sri. B.S.Venkatanarayana, learned counsel appearing for
respondent No.3, Smt Vanitha K.R., learned counsel
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appearing for respondents 4 to 6 in W.P.No.8124/2021;
Sri Hema Kumar K, learned AGA appearing for respondent
No. 1, Sri S.N.Prashanth Chandra, learned counsel
appearing for respondent No.2, Sri Jeevan J. Neeralgi,
learned counsel appearing for respondent No.4, Sri Akash
B. Shetty, learned counsel appearing for respondents 3, 5
and 6 in W.P.No.8127/2021; Sri Hema Kumar K, learned
AGA appearing for respondent No. 1, Sri Madanan Pillai R.,
learned CGC appearing for respondent No.2, Sri
S.N.Prashanth Chandra, learned counsel appearing for
respondent No.3, Sri Jeevan J. Neeralgi, learned counsel
appearing for respondents 4 to 9 in W.P.No. 17279/2021;
Sri Hema Kumar K, learned AGA appearing for respondent
No. 1, Sri Madanan Pillai R., learned CGC appearing for
respondent No.2, Sri K.S.Mallikarjun Reddy, learned
counsel appearing for respondent No.3; Sri
N.R.Jagadeswara, learned counsel appearing for
respondent No.3, Sri Jeevan J. Neeralgi, learned counsel
appearing for respondent Nos. 4 to 7 in
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W.P.No.18392/2021; Sri Hema Kumar K, learned AGA
appearing for respondent No.1, Sri Madanan Pillai R,
learned CGC appearing for respondent No.2, Sri
S.N.Prashanth Chandra, learned counsel appearing for
respondent No.3, Sri Jeevan J. Neeralgi, learned counsel
appearing for respondents 4 to 6 in W.P.No.18433/2021;
Sri Hema Kumar K, learned AGA appearing for respondent
No.1, Sri Madanan Pillai R, learned CGC appearing for
respondent No.2, Sri S.N.Prashanth Chandra, learned
counsel appearing for respondent No.3, Sri. H.
Devendrappa, learned counsel appearing for respondent
No.3; Sri Jeevan J. Neeralgi, learned counsel appearing for
respondents 4 to 9 in W.P.No.20899/2021; Sri Hema
Kumar K, learned AGA appearing for respondent No.1, Sri
Madanan Pillai R, learned CGC appearing for respondent
No.2, Smt. Geethadevi M.P., learned counsel appearing for
respondent No.3, Sri Aravind V. Chavan, learned counsel
appearing for respondents 4 to 7 in W.P.No.21379/2021;
Sri Hema Kumar K, learned AGA appearing for respondent
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No.1, Sri K.S.Mallikarjun Reddy, learned counsel appearing
for respondent No.2, Smt. Vanita K.R., learned counsel
appearing for respondent No.3, Sri Akash B. Shetty,
learned counsel appearing for respondents 4 to 6 in
W.P.No.5204/2022; Sri Hema Kumar K, learned AGA
appearing for respondent No.1, Sri B.S.Satyananda,
learned counsel appearing for respondent No.2, Sri Jeevan
J. Neeralgi, learned counsel appearing for respondents 3
and 6, Sri Akash B. Shetty, learned counsel appearing for
respondents 4 and 5 in W.P.No.6345/2022; Sri Hema
Kumar K, learned AGA appearing for respondent No.1, Sri
Mallikarjuna Reddy, learned counsel appearing for
respondent No.2, Smt. Vanitha K.R., learned counsel
appearing for respondents 3 to 6; Sri S.N.Prashanth
Chandra, learned counsel appearing for respondent No.3
in W.P.No. 14140/2022; Sri Hema Kumar K., learned AGA
appearing for respondent No.1, Sri Pawan Kumar, learned
counsel appearing for respondent No.2, Sri. Madanan R.
Pillai, learned CGC appearing for respondent No.3, Sri.
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Jeevan J. Neeralgi, learned counsel appearing for
respondents 4 to 6 in W.P.No.20789/2022; Sri Hema
Kumar K., learned AGA appearing for respondent
No.1, Sri. B.S.Satyanand, learned counsel appearing for
respondent No.2, Sri. Madanan R. Pillai, learned CGC
appearing for respondent No.3, Sri. Jeevan J. Neeralgi,
learned counsel appearing for respondents 4 to 6, Sri.
Akash B. Shetty, learned counsel appearing for respondent
No.7 in W.P.No.5150/2023; Sri Hema Kumar K, learned
AGA appearing for respondent No. 1, Sri S.N.Prashanth
Chandra, learned counsel appearing for respondent
No.2, Sri Akash B. Shetty, learned counsel appearing
for respondents 3 to 6 in W.P.No.6187/2023; Sri Hema
Kumar K, learned AGA appearing for respondent No. 1, Sri
S.N.Prashanth Chandra, learned counsel appearing for
respondent No.2, Sri. Madanan Pillai R, learned CGC
appearing for respondent No.3, Sri Jeevan J. Neeralgi,
learned counsel appearing for respondents 4 to 7 in
W.P.No.7219/2023; Sri Hema Kumar K, learned AGA
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appearing for respondent No. 1, Sri S.N.Prashanth
Chandra, learned counsel appearing for respondent
No.2, Smt. Anuporna Bordoloi, learned counsel appearing
for respondent No.3, Sri Aravind V. Chavan, learned
counsel appearing for respondents 4 to 6 in
W.P.No.10103/2024; Sri Hema Kumar K, learned AGA
appearing for respondent No. 1, Smt. M.R.Sinchana and
Sri.S.N.Prashant Chandra learned counsel appearing for
respondent No.2; Smt Preetha Mahadevan, learned
counsel appearing for respondent No.3; Sri Jeevan J.
Neeralgi, learned counsel appearing for respondents 4 to 6
in W.P.No.16173/2023; Sri Hema Kumar K, learned AGA
appearing for respondent No. 1, Smt. Thimmappa Naik,
learned counsel appearing for respondent No.2, Sri. Akash
B. Shetty, learned counsel appearing for respondents 3
and 4, Sri. Jeevan J. Neeralgi, learned counsel appearing
for respondents 4 to 6 in W.P.No.21347/2023; Sri Hema
Kumar K, learned AGA appearing for respondent No. 1, Sri
B.L.Sanjeev, learned counsel appearing for respondent
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No.2, Sri. Nagendra A, learned counsel appearing for
respondent No.3, Sri. Jeevan J. Neeralgi, learned counsel
appearing for respondents 4 and 5, Sri. Shishira
Amarnath, learned counsel appearing for respondents 6 to
8 in W.P.No.26195/2023; Sri Akash B. Shetty, learned
counsel appearing for respondent No.2 in
W.P.No.27620/2023; Sri Hema Kumar K, learned AGA
appearing for respondent No.1, Sri. S. N. Prashanth
Chandra, learned counsel appearing for respondent No.2;
Sri Thimmanna Bhat, learned counsel appearing for
respondent No.3, Sri Jeevan J. Neeralgi, learned counsel
appearing for respondents 4 to 6 in W.P.No.27633/2023;
Sri Hema Kumar K, learned AGA appearing for respondent
No.1, Sri. K.B. Monesh Kumar, learned counsel appearing
for respondent No.2, Sri. M.N.Kumar, learned counsel
appearing for respondent No.3, Sri Jeevan J. Neeralgi,
learned counsel appearing for respondents 4 to 6 in
W.P.No.6979/2024; Sri Hema Kumar K, learned AGA
appearing for respondent No.1, Sri. S.N. Prashanth
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Chandra and Sri. K.B. Monesh Kumar, learned counsel
appearing for respondent No.2, Sri. M.N.Kumar, learned
counsel appearing for respondent No.3, Sri Jeevan J.
Neeralgi, learned counsel appearing for respondents 4 to 6
in W.P.No.9114/2024.
18. The Section 65-B (44) of the Finance Act 1994,
defines the term 'service'. Section 65-B (51) of the
Finance Act, defines taxable service as - 'taxable service'
means any service on which service tax is leviable under
section 66B. Section 66B of the Finance Act provides that
there shall be levied a tax on the value of all services
other than those specified in the Negative List.
19. Section 66D of Finance Act, 1994, provides for
the negative list, while Section 93 of the Finance Act
provides power to the Central Government to grant
exemption for taxable service from service tax.
Accordingly, unless the service is one that falls in the
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negative list or a notification of exemption, the same
would fall within the service tax net.
20. As noticed, the earlier provision for exemption
as contained in notification No.25/2012-ST dated
20.06.2012, provided for exemption from the whole of
service tax as regards tax on services under Entry No.25
provided to Government, local authority by way of any
activity "in relation to any function ordinarily entrusted to
a municipality in relation to water supply, public health,
sanitation, conservancy, solid waste management... are
exempt from service tax".
21. This has been amended vide notification No.
6/2014-ST dated 11.07.2014. By virtue of the said
notification, in the Mega Exemption notification
No.25/2012-ST, at Entry No.25 the words "carrying any
activity in relation to any function ordinarily entrusted to a
municipality in relation to" were omitted. Thus this
alteration in the exemption notification effected by
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notification No.6/2014-ST is a matter that requires
interpretation in light of the agreements executed / work
order issued to the successful bidders, which is essentially
a factual adjudication.
22. This Court in W.P. No.19205/2022 dated
22.08.2024, while considering setting aside of the show
cause notice in an identical factual matrix had declined to
issue a writ as sought for while observing that the relief
sought for required interpretation of work order in the
context of the exemption notification and accordingly,
relegated the matter to the stage of post show cause
notice. There is no reason that the present writ petitions
seeking setting aside of show cause notice on the ground
of exemption or non-chargability to service tax are to be
disposed off on different grounds.
23. The court cannot at this stage in exercise of
Writ Jurisdiction intervene at the stage of issuance of show
cause notice. The interpretation of the work orders/
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contracts would be necessary in order to arrive at a
conclusion as regards non chargeability or as regards the
application of exemption notification. It is relevant to note
the observations made by the Apex Court in Union of
India and another v. VICCO Laboratories1, wherein it
is held that the Writ Courts could interfere at the stage of
show cause notice only under exceptional circumstances
and when factual adjudication is warranted, the
interference by the Writ Court is ruled out. The
observations made are as follows:
"31. Normally, the writ court should not interfere
at the stage of issuance of show-cause notice by
the authorities. In such a case, the parties get
ample opportunity to put forth their contentions
before the authorities concerned and to satisfy
the authorities concerned about the absence of
case for proceeding against the person against
whom the show-cause notices have been issued.
Abstinence from interference at the stage of
issuance of show-cause notice in order to
1
(2007) 13 SCC 270
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relegate the parties to the proceedings before
the authorities concerned is the normal rule.
However, the said rule is not without exceptions.
Where a show-cause notice is issued either
without jurisdiction or in an abuse of process of
law, certainly in that case, the writ court would
not hesitate to interfere even at the stage of
issuance of show-cause notice. The interference
at the show-cause notice stage should be rare
and not in a routine manner. Mere assertion by
the writ petitioner that notice was without
jurisdiction and/or abuse of process of law would
not suffice. It should be prima facie established
to be so. Where factual adjudication would be
necessary, interference is ruled out."
24. No grounds are made out to demonstrate that
the show cause notices are without jurisdiction. Even to
come to such a conclusion, there must be an appreciation
of the work orders / agreements entered into after
awarding of the Tender, which are factual aspects and
cannot be gone into in the present writ proceedings.
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25. The details of the cases and the stage of
adjudication are as below:
W.P.NO. NAME OF THE STAGE OF ADJUDICATION
PETITIONER
16173/2023 M/s. Show Cause Notice
Chamundeshwari S.C.N:80/2021/BW/AE-
Enterprises VI dated 21.04.2021
8128/2021 C.V.Bhanumurthy Show Cause Notice
Reddy Sl.No.88/2019-20 Addl
Commr dated
11.11.2019
14140/2022 M/s. CPC & Sons Show Cause Notice
Sl.No.95/2021-22/WD-
4 dated 26.04.2021
26195/2023 Kothur Natesan Show Cause Notice
Soundiran SCN No. 06/2022-23
PC dated 27.04.2022
Bikkasamundra Show Cause Notice
Javaregowda SCN No. 34/2021-22
Kumar dated 06.04.2021
6979/2024 M/s. Order-in-Original
Manjunatheshwar OIO No.65/2021-22
a Enterprises dated 29.03.2022
8073/2021 P Kavitha Show Cause Notice
Sl.No.79/2019-20 (ST)
dated 08.11.2019
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8075/2021 P Saraswathi Show Cause Notice
Sl.No.47/Commr/ST/20
19 dated 08.11.2019
8081/2021 M/s. Nirmal Show Cause Notice
Enviro Solutions SCN No.52/2019-20
Pvt. Ltd. dated 11.10.2019
8124/2021 P. Vittalnath Show Cause Notice
Reddy Sl. No.
59/Commr/ST/2019
dated 11.11.2019
8111/2021 P. Vikramdeva Show Cause Notice
Reddy SCN No.51/2019-20
dated 11.10.2019
5150/2023 M. N. Mayanna Show Cause Notice
Gowda SCN No.104/2021
dated 27.04.2021
20789/2022 M. Soma Reddy Show Cause Notice
SCN
No.19/2021/JC/AE/ST
dated 19.04.2021
21347/2023 Krishnappa Show Cause Notice
Prabhakar SCN No.26/ST/2022-23
dated 27.04.2022
8069/2021 Chandra Reddy Show Cause Notice
SCN No.80/2019-20
dated 08.11.2019
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27620/2023 P. Thyagarajulu Order-in-Original
Reddy A.No.221/2023 dated
02.05.2023
8067/2021 M/s. Sri Show Cause Notice
Ramanjaneya SCN
Swamy Prasann, No.49/Commr/ST/2019
HUF dated 11.11.2019
5204/2022 R. Shankar Reddy Show Cause Notice
SCN No.289/2020-21
AC-SD5 dated
27.10.2020
21379/2021 M/s. Sri Show Cause Notice
Ramanjaneya Sl.No.83/2019-20 (ST)
Prasanna dated 11.11.2019
Enterprises Pvt.
Ltd.
P. Vijaydeva Show Cause Notice
Reddy Sl.No.86/2019-20 (ST)
dated 11.11.2019
17279/2021 Y.A.Dhanashekar Show Cause Notice
DIN-174/2021 dated
26.04.2021
Madhu Sudhan Show Cause Notice
Sl.No.35/2019-20
dated 30.01.2020
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Suresha Show Cause Notice
DIN No.3216/2020
dated 24.06.2020
Sake Narayana Order-in-Original
Pallavi OIO No.16/2021-22
dated 26.08.2021
M/s. Order-in-Original
K.P.S.Enterprises OIO No.04/2021-22
dated 20.07.2021
C. N. Ganesh Order-in-Original
OIO No. 06/2021-22
Dated 18.08.2021
20899/2021 Punith Kumar K Show Cause Notice
C.No.301/2021 dated
21.10.2021 & Notice
No.169/2021-22 dated
22.04.2021
Niranjan Show Cause Notice
Enterprises DIN No.9253/2021
dated 22.10.2021
Prasanna Kumar Show Cause Notice
Shamaiah DIN No. 9199/2021
dated 15.10.2021
K O Srinivas Show Cause Notice
DIN 5893/2021
dated 12.10.2021
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27633/2023 Karthik N Show Cause Notice
SCN No.655/2021-
2409/21 dated
20.10.2021
9114/2024 Heligehalli Order-in-Original
Thimmaiah OIO No. 139/2023-24
Jagadish Dated 29.02.2024
18392//2021 S. Ramachandra Show Cause Notice
Reddy SCN No.36/2019-20
dated 30.01.2020 &
SCN No.34/2019 dated
27.04.2021
Chennakeshava. Order-in-Original
V OIO No. 27/2020-21
Dated 05.03.2021
8130/2021 M/s. SRP Show Cause Notice
Corporation SCN No.58/2019-20
dated 11.11.2019
8127/2021 M/s. SRP Clean Show Cause Notice
Enviro Engineers SCN No.56/2019 dated
Pvt. Ltd. 11.11.2019
8125/2021 P. Show Cause Notice
Harshavardhana SCN No.47/2019 dated
Reddy 11.10.2019
18433/2021 M/s. V R Show Cause Notice
Enterprises SCN No.229/2021-22
dated 26.04.2021
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B S Suresh Show Cause Notice
Chandranath SCN No.43/2021-22
dated 21.04.2021
B. J. Basavaraju Show Cause Notice
SCN No.108/2021
dated 20.04.2021
9522/2021 M/s. N. Suresh Show Cause Notice
Kumar SCN No.230/2021
dated 21.04.2021
Lakshmiga Kumar Show Cause Notice
SCN No.92/2021 dated
22.04.2021
M/s. Babu Reddy Show Cause Notice
SCN No.88/2020 dated
25.09.2020
M.N.Mayanna Order-in-Original
Gowda OIO No. 25/2020
Dated 02.03.2021
G. Srinivasa Order-in-Original
Gowda OIO No. 26/2020
Dated 09.02.2021
H. Narase Gowda Order-in-Original
OIO No. 29/2020
Dated 23.03.2021
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4495/2020 S.N.Balasubrama Show Cause Notice
niam SCN No. 24/2019
dated 11.10.2019
8061/2021 P. Purandhara Show Cause Notice
Reddy SCN No.51/2019 dated
11.11.2019
8063/2021 M/s. Prakruthi Show Cause Notice
Enterprises SCN No. 52/2019
dated 11.11.2019
8058/2021 P. Anand Vardhan Show Cause Notice
Reddy SCN No. 54/2019
dated 11.11.2019
8049/2021 Vinay Kumar Show Cause Notice
SCN No. 53/2019
dated 11.11.2019
8121/2021 B. M. Rukmini Show Cause Notice
C. No. VI/06/38/2020
dated 16.06.2020
6345/2022 M/s. Sri. Balaji Show Cause Notice
Enterprises SCN No. 88/2021-22
dated 23.04.2021
R. Venkatesh Show Cause Notice
SCN No. 82/2019-20
dated 08.11.2019
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10103/2023 Gangadharaswam Order-in-Original OIO
y Muniyappa No.174/2022-23 dated
31.01.2023
7219/2023 M/s. Balaji Order-in-Appeal OIA
Cleaning & No.137/2022-23
Transport Dated 06.01.2023
Associates
6187/2023 M/s. RPB Show Cause Notice
Enterprises SCN No. 10/2022-23
dated 04.04.2022
M/s. Bharath Order-in-Original
Kumar OIO No. 190/2022-23
Enterprises Dated 28.02.2023
8070/2021 C. V. Rajnikanth Show Cause Notice
Reddy SCN No. 53/2019-20
dated 11.10.2019
3387/2021 M/s. Ganesh Show Cause Notice
Shankar SCN No. 5493/2020
Environmental dated 04.12.2020
Solutions Pvt. Ltd.
5085/2020 M/s. Shodashi Show Cause Notice
Enterprises SCN No. 97/2017-18
Dated 11.10.2019
M/s. OLN Show Cause Notice
Enterprises SCN No. 15/55/2019
dated 11.11.2019
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M/s. Laxmi Show Cause Notice
Enterprises SCN No. 06/63/2019
Dated 13.11.2019
M/s. SPT Show Cause Notice
Enterprises SCN No. 15/52/2019
Dated 11.11.2019
M/s. Sri. Lakshmi Show Cause Notice
Enterprises SCN No. 15/31/2019
Dated 08.11.2019
M/s. Show Cause Notice
Annapoorneshwar SCN No.15/50/2019
i Enterprises Dated 11.11.2019
5024/2020 M. Soma Reddy Show Cause Notice
SCN No. 22/2019
Dated 11.10.2019
K. Uma Show Cause Notice
Maheshwara Rao SCN No. 95/2017
Dated 11.10.2019
R. Shankar Reddy Show Cause Notice
SCN No. 44/2019
Dated 11.11.2019
B.H.Anand Kumar Show Cause Notice
SCN No. 96/2017
Dated 11.10.2019
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Karthik N Show Cause Notice
SCN No. 98/2017
Dated 11.10.2019
G. Venkataswamy Show Cause Notice
Reddy SCN No. 93/2017
Dated 11.10.2019
B. J. Kumar Show Cause Notice
SCN No. 16/36/2019
Dated 11.11.2019
Munilakshmamma Show Cause Notice
SCN No.15/41/2019
Dated 11.11.2019
26. Taking note of the orders passed in
W.P.No.19205/2022, the present writ petitions can also be
disposed off. The relevant extract of the observations in
the aforesaid writ petition reads as follows:
"8. After hearing the matter for sometime,
the nature of contentions raised by the
petitioner require not only interpretation of the
work order which would be factual but also a
detailed consideration of the exemption sought
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for by placing reliance on the notification No.
25/2012-ST.
9. The contention whether supply of man power
involved in garbage collection as well as auto
tipper with condition imposed in the supply
order fall within the activity of solid waste
management, is a matter that requires factual
appreciation after taking note of the terms of
the supply order. Such exercise cannot be
made by this Court in exercise of writ
jurisdiction.
10. Accordingly, the matter is remanded to the
stage post show cause notice. Petitioner is also
at liberty to make out reply to the show cause
notice within a period of 30 days from the date
of receipt of certified copy of this order. All
contentions of the petitioner are kept open
including as referred to by this Court in the
discussion made above as well as grounds
made out in the writ petition. Needless to state
that the petitioner is directed to make out a
comprehensive reply to enable the Authority to
take a considered decision. Petitioner also to
place on record all necessary documents to
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enable the Authority to record a finding as to
the nature of work being done and service
rendered to the local authority by the
petitioner, as well as to enable recording a
finding as to whether the activity performed
falls within the exemption notification as
contended above.
11. Accordingly, the petition is disposed off."
27. While the writ petitions challenging validity of
the show cause notice are disposed of by relegating the
petitioners to the stage post show cause notice reserving
liberty to file additional reply and to file reply if not already
filed permitting the assessees to raise all other contentions
in support of their case of being within the exemption
notification or outside the service tax net, the other writ
petitions raising identical grounds assailing the
adjudicating order (Order-in-Original) are also allowed by
setting aside the adjudicating order and relegating the
assessees to the same stage of post show cause notice.
Such order is passed noticing substantial contentions are
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raised in matters where show cause notices are assailed.
To prevent passing of conflicting orders, it would be
appropriate to relegate even where adjudicating orders are
passed to post cause notice stage, to enable adjudication
of all matters with a uniform approach as regards common
legal questions raised.
28. Insofar as the contention of the petitioners that
taxable services are chargeable under the reverse charge
mechanism, the notification No.30/2012-ST dated
20.06.2012 provides for "taxable services provided or
agreed to be provided by way of renting of a motor vehicle
designed to carry passengers to any person who is not in
the similar line of business or supply of manpower for any
purpose or service portion in execution of works contract
by any individual, Hindu Undivided Family or partnership
firm, whether registered or not, including association of
persons, located in the taxable territory to a business
entity registered as body corporate, located in the taxable
territory" and the table at (II) of the said notification
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provides for extent of service tax payable by provider of
service and the person who receives the service for the
taxable services. Entry at Sl.No.8 provides the rates at
25% of service tax payable by the person providing
service and 75% of service tax payable by the person
receiving the service.
Accordingly, in light of the contention of the revenue
that the receiver of service i.e., BBMP/ local authority or
Government is not a business entity registered as body
corporate, such aspect is also kept open for consideration
by the authority upon remand of the matters to the stage
of post show cause notice.
29. IN RE: W.P.NO. 7219/2023 (CHALLENGE TO
ORDER PASSED BY THE APPELLATE AUTHORITY CONFIRMING
ORDER-IN-ORIGINAL):
(i) The petitioner is aggrieved by the initiation of
proceedings through a show cause notice bearing SCN
No.83/2020 dated 29.09.2020 at Annexure-K, calling upon
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the petitioner to show cause "as to why payment of
service tax of Rs.1,40,84,857/- for the period from
October, 2014 to June, 2017 should not be demanded and
recovered". Petitioner has also assailed the Order-in-
Original bearing OIO No.33/2021-22 dated 29.10.2021 at
Annexure-S passed by respondent No.6 confirming the
demand, petitioner has also assailed the Order-in-Appeal
dated 06.01.2023 at Annexure-T passed by respondent
No.7 rejecting the appeal and confirming the demand.
(ii) The facts that are made out are that the
petitioner which was registered under the Service Tax as a
provider of taxable services of "cleaning services" was
issued with notices relating to liability of service tax. It
was contended that the petitioner had declared lesser turn
over in their Sale Tax Returns (ST-3), which was at
variance with declarations made in the Income Tax
Returns and on the basis of such inputs received from the
Income Tax Department, proceedings were initiated. The
Department had initiated proceedings by issuance of show
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cause notice raising a demand with respect to service tax
payable for the period from October, 2014 to June, 2017.
It must be noticed that the show cause notice was
adjudicated and the taxable value of the services was re-
quantified and the demand of service tax was confirmed of
Rs.1,11,13,488/- along with appropriate interest and
penalty. The appeal was filed against the order-in-original
of the Joint Commissioner of Central Tax who had
adjudicated on the show cause notice. The grounds in
appeal were to the effect; that the services of the
petitioner provided to the Corporation / Municipality was
wrongly classified as "Manpower Supply Services", instead
of "Solid Waste Management / Cleaning Services"; that the
services provided by the petitioner to the Municipality /
Corporation is in the nature of Solid Waste Management
and are non-taxable in terms of Article 243W of the
Constitution and construed as exempted services.
(iii) The order-in-appeal confirmed the order-in-
original by reiterating the findings that the services
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rendered were to be classified as "supply of manpower". It
was further held that the exemption was provided at Sl.
No. 25(a) of the exemption notification No.25/2012-ST
which provided for exemption only as regards solid waste
management and not for supply of manpower. It was
observed that their supplying of manpower and equipment
was to the BBMP which was utilizing the services rendered
for the purpose of solid waste management.
(iv) The contention regarding liability under the
reverse charge mechanism was also rejected on the
ground that the relevant entry for reverse charge
mechanism provided for such facility only where there was
services of supply of manpower "to a business entity
registered as body corporation". It was observed that the
BBMP / Local Authority was not a business entity
registered as body corporate and accordingly, the
contention of liability being imposed only on the consumer
of services came to be rejected.
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(v) The contention reiterated in the present writ
petition are identical to the contentions raised by
petitioners who have assailed the validity of the show
cause notices. The petitioner in the present petition has
once again contended that the petitioner does not have
service tax liability as they come within the category of
"exemption", that the services rendered are core solid
waste management activities which fall within the
exemption notification, etc.
(vi) It is to be noticed that the other writ petitions
assailing the show cause notices and the order-in-original
are sent back to the stage of post show cause notice. In
order to ensure a consistent and uniform approach by the
revenue as regards to identically placed assessees, it
would be appropriate to set aside the order-in-original as
well as the order-in-appeal assailed in the present petition
and to remand the matter back to the stage of post show
cause notice while keeping all contentions of the petitioner
open. Such order is required to be passed as contentions
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raised in the present petition are identical to those
contentions raised while assailing the show cause notices
in the other writ petitions disposed off remitting the
matter for adjudication keeping open all contentions.
30. Hence the following:
ORDER
(i) In W.P.Nos.16173/2023; 8128/2021; 14140/2022; 26195/2023; 8073/2021; 8075/2021; 8081/2021; 8124/2021; 8111/2021; 5150/2023; 20789/2022; 21347/2023; 8069/2021; 8067/2021; 5204/2022; 21379/2021; 17279/2021; 20899/2021; 27633/2023; 18392/2022; 8130/2021; 8127/2021; 8125/2021; 18433/2021; 9522/2021; 4495/2020; 8061/2021; 8063/2021; 8058/2021; 8049/2021; 8121/2021; 6345/2022; 6187/2023; 8070/2021; 3387/2021; 5085/2020; 5024/2020 wherein petitioners assailing the show cause notices are relegated to the stage of post show cause notice reserving liberty to file reply / additional reply permitting them to take up contentions as raised in the present writ petitions and otherwise.
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(ii) In W.P.Nos.6979/2024; 27620/2023; 17279/2021; 9114/2024; 18392/2021; 9522/2021; 10103/2023; 6187/2023, the adjudicating orders (Order-in-Original) are set aside and matters are remitted to the stage of post show cause notice. Liberty is reserved to file additional reply apart from the reply, if any already submitted to the Show Cause notice, permitting the petitioners to take up contentions as raised in the present writ petitions and otherwise. All consequential proceedings pursuant to the impugned orders are set aside.
(iii) Both the sets of proceedings now being relegated to post show cause notice stage, may be withdrawn by the competent authority and assigned to common set of officers to ensure uniformity in approach. This would ensure that all assesses are treated alike and may not be subjected to different points of views of different officers.
(iv) In W.P.No. 7219/2023, the Order-in-original at Annexure-S dated 29.10.2021 as also the order-in- appeal at Annexure-T dated 06.01.2023 are set aside and the matter is remitted to the stage of post show cause notice as in order (i) above.
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31. In terms of the above, the writ petitions are disposed off and all contentions of the petitioners as well as the revenue are kept open.
Copy of the order to be communicated to the Principal Chief Commissioner of Central Excise and Service to take appropriate steps to implement the above direction.
Sd/-
(S. SUNIL DUTT YADAV) JUDGE VGR/VP