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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
M.NAGAPRASANNA
Gopala Anchan, S/o. Shri Manjappa Maisthry – Appellant
Versus
Deputy Commissioner Of Central Excise And Central Tax (GST), UDUPI – Respondent
| Table of Content |
|---|
| 1. petitioner seeks to quash orders. (Para 2) |
| 2. counsel references similar case precedents. (Para 3 , 4) |
| 3. department's rationale for issuing notices. (Para 5 , 6) |
ORDER :
M. NAGAPRASANNA, J.
Petitioner is before this Court seeking the following prayers:
“Issue a writ in the nature of certiorari or any other writ/to quash:
(a) Order-in-Original bearing Sl.No.MLR-EXCUS-000-DUDP-DC-HHR-114-2023-24 [DIN 20240457YZ000000BDCE] dated 03.04.2024 [Annexure-A] passed by the First Respondent;
(b) Order-in-Appeal bearing No.MLR-EXCUS-000-APP-AS-099-2024-25 dated 08.01.2025 [Annexure-B] passed by the Second Respondent;
(c) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice.”
2. Heard Sri. Pradyumna Hejib, learned counsel appearing for the petitioner, Sri. Aravind V Chavan, learned counsel appearing for respondents and 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 KARNATAKA CHINMAYA SEVA TRUST vs. JOINT COMMISSIONER OF CENTRAL TAX, BENGALURU EAST , [(2024) 25 Centax 382 (Kar.)] He would submit that several of
Tax authorities can rely on data from the Income Tax Department for service tax demands, provided statutory provisions are observed; show-cause notices should be seen as valid unless grossly erroneou....
Reliance on third-party data for issuing Show Cause Notices is valid, and petitioners must adhere to statutory compliance regarding service tax obligations.
The court highlighted the necessity of compliance with statutory requirements by tax authorities when issuing notices, promoting adherence to principles of natural justice.
The court affirmed the need for procedural fairness in tax assessments and allowed petitions alleging unjust show-cause notices to be reassessed at the agency level per established legal principles.
The court emphasized that service tax notices must be issued based on verified data and adherence to natural justice, reaffirming prior judicial decisions.
The court quashed the show-cause notice and orders, emphasizing reassessment of service tax liabilities based on legislative compliance and prior case law, without pre-issuance inquiry necessary.
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.
The court emphasized the necessity for designated officers to reconsider service tax compliance matters, underscoring procedural adherence in issuing show-cause notices under the Finance Act, 1994.
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