IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 24^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 105678 OF 2025 (T-RES)

BETWEEN:

S. PALANISWAMY AN INDIVIDUAL SON OF SHRI SEGAMALAI GOUNDER AGED 67 YEARS, PRESENTS RESIDING AT NO.162/7, 2^ND ROAD, JAGADAMBA STREET, VIDYANAGARA, SHIVAMOGGA-577203.

EMAIL. SRIVATSALAW@GMAIL.COM MOB.+9189714 70774 …PETITIONER (BY SRI. S. G. SOLARGOPPA, ADVOCATE)

AND:

1. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE Digitally signed by RAKESH S NO.71, CLUB ROAD, HARIHAR Location: High BELAGAVI-590001.

Court of Karnataka, Dharwad Bench, Dharwad

2. THE JOINT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE NO.71, CLUB ROAD, BELAGAVI-590001.

3. THE COMMISSIONER OF CENTRAL TAX (APPEALS)

NO.71, CLUB ROAD, BELAGAVI-590001.

4. THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, DHARWAD A RANGE GROUND FLOOR, C.R. BUILDING, NAVANAGAR, HUBBALLI-580025.

…RESPONDENTS (BY SRI.G.S. HULAMANI, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND

227 OF THE CONSTITUTION OF INDIA PRAYING TO:

a) QUASH THE ADJUDICATION ORDER BEARING SL.NO. BEL-

EXCUS-000-DWD-DIV-ADC-KRR-81/2021-22 ST (DIN 2022 0357 TC000000 AA5F) DATED 29.03.2022 (ANNEXURE-A) PASSED BY THE FIRST RESPONDENT AND ORDER-IN-APPEAL NO. BEL-EXCUS-000-APP-AS-273- 2024-25 DATED 08.01.2025 (ANNEXURE-B) PASSED BY THE THIRD RESPONDENT.

b) PASS SUCH OTHER ORDER/S OR DIRECTION/S AS DEEMED FIT AND NECESSARY IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND EQUITY.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN B GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:

ORAL ORDER

(PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)

1. Learned counsel appearing for the parties in unison would submit that, the issue in the lis stands covered by the judgment rendered by Co-ordinate Bench of this Court in W.P. No.11154/2023 and connected matters, disposed off on 03.07.2024. The Co-ordinate Bench of this Court has held as follows:

“These petitions have been filed calling in question the action of the respondent Department in issuing show- cause notice or having passed the orders-in-original relating to demand sought to be raised under the provisions of the Finance Act, 1994 relating to service tax liability.

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 and holding additional charge of Bengaluru East Commissionerate, Bengaluru -560071. I am the concerned person in the above Writ Petition. I am fully conversant with the facts of the case. I am authorized to swear to this affidavit.

1. I submit that in the above batch of cases, the dispute is regarding the Issuance of the Show Cause Notice and demand of Service Tax made on the basis of information provided by CBDT (Central Board of Direct Taxes) as per the assessee