Reliance on third-party data from tax authorities for service tax assessments is valid, and procedural regularity was upheld in the issuance of show-cause notices.

ORAL ORDER :

Petitioner is before this Court seeking the following prayers:

“(a) To issue a writ of Certiorari or order or direction in the nature of Certiorari to set aside the impugned Show Cause Notice issued by respondent No.2 against the petitioner herein dated:18-10-2021 bearing reference No.GEXCOM/SCN/ST/9443/2021- CGST-DIV-SD-2-COMMRTE-BENGALURU(S) vide DIN-2021105700000000ED21 (ANNEXURE-B) in the interest of justice and equity.

(b) To issue a writ of Certiorari or order or direction in the nature of Certiorari to set aside the impugned Order In Original dated: 23-05-2023 bearing reference No.GEXCOM/SCN/ST/9443/2021-CGST- DIV-SD-2-COMMRTE-BENGALURU(S) vide DIN- 2023065700000000E21E passed by respondent No.2 against the petitioner herein (ANNEXURE C) in the interest of justice and equity.

(c) To issue a writ of Certiorari or order or direction in the nature of Certiorari to set aside the impugned Order - In - Appeal No.628/2024 dated:28-11-2024 bearing reference No.GAPPL/COM/STP/1130/2024 vide DIN- 20241157CU000091439A passed by respondent No.3 against the petitioner herein (ANNEXURE - D1) in the interest of justice and equity.

(d) To refund the pre-deposit paid by the petitioner through Bank of Baroda dated:01-08-2023 to the tune of Rs.1,37,151/- (ANNEXURE – F).

(e) Issue any other writ, order or direction which deems fit for this Hon'ble Court under the facts and circumstances, of the case including the award of costs in the interest of justice and equity.”

2. Heard Sri.Tejas N, learned counsel appearing for the petitioner, Sri.V.C.Sudeep, learned counsel appearing for respondent No.1, Sri.Aravind V Chavan, learned counsel appearing for respondent Nos.2 to 4 and have perused the material on record.

3. Learned counsel for the petitioner submits that the issue in the lis is akin to what is decided by the Coordinate Bench in W.P.No.11154/2023 (T-IT) C/w W.P.No.15959/2021 (T-RES) and connected matters, between M/S KARNATAKA CHINMAYA SEVA TRUST vs. JOINT COMMISSIONER OF CENTRAL TAX AND ANOTHER, disposed on 03.07.2024. He would submit that several of the petition was disposed in the same terms.

4. Learned counsel for the Revenue would not dispute the position.

5. I, therefore deem it appropriate to notice what the Coordinate Bench has held in W.P.No.11154/2023 (T-IT) C/w W.P.No.15959/2021 (T-RES) and connected matters, between M/S KARNATAKA CHINMAYA SEVA TRUST vs. JOINT COMMISSIONER OF CENTRAL TAX AND ANOTHER disposed on 03.07.2024, which reads as follows:

“2. In all these matters, the proceedings by way of show-cause notice under the Finance Act for service tax liability have been initiated on the basis of inputs received from the Central Board of Direct Taxes on the basis of Form 26AS/Income Tax returns filed.

3. The details of the writ petitions and the stages are as follows:

4. After having heard the matters on various occasions, the Union of India have taken a stand and filed affidavit of the Principal Commissioner, Central Taxes.

5. Sri.N.Venkataraman, learned Additional Solicitor General who was present before the court on 27.06.2024 had submitted that they desire that the matters be resolved and accordingly have putforth a proposed mechanism and made certain suggestions in the affidavit filed. The relevant extract of the affidavit filed