The court highlighted the necessity of compliance with statutory requirements by tax authorities when issuing notices, promoting adherence to principles of natural justice.

ORDER :

1. Petitioner is before this Court seeking the following prayers:

“i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order in original dated 30/12/2022 vide Order No. 134/2022-23 passed by Respondent No.1 bearing DIN No.20221257YX000000D0AD. Copy of the Order in Original dated 30.12.2022 vide Order No. 134/2022-23 is enclosed and marked as Annexure-A1.

ii) Issue a writ of certiorari or direction in nature of a writ of certiorari quashing the Show cause notice dated 19.10.2021 vide issued by the Respondent No.2 bearing DIN No. 20211057YX0000217292. Copy of the Show cause notice dated 19.10.2021 is enclosed and marked as Annexure -A2.

iii) Issue a writ of certiorari or direction in nature of a writ of certiorari quashing the Recovery notice digitally signed on 06.06.2024 by the Office of Respondent No.3 bearing DIN No. 2024065YX0000977138. Copy of the Recovery notice dated 06.06.2024 is enclosed and marked as Annexure -B.

iv) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.”

2. Heard Sri.Pranay Sharma Y, learned counsel appearing for the petitioner, Sri.Jeevan J. Neeralgi, learned counsel appearing for the respondents 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 and W.P. No. 15959/2021 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 and W.P. No. 15959/2021 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 by the Principal Commissioner of Central Tax, presently holding charge of Bengaluru West and additional charge of Bengaluru East Commissionerate reads as hereunder:

"I, Kiran Verma, working as Principal Commissioner of Central Tax, presently holding charge of Bengaluru West and additional charge of Bengaluru East Commissionerate, Bengaluru do hereby solemnly affirm and state on oath as follows:

I am working as Principal Commissioner of Central Tax, Bengaluru West