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NC: 2026:KHC:16499 WP No. 5490 of 2026

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24^TH DAY OF MARCH, 2026

BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

WRIT PETITION NO. 5490 OF 2026 (T-RES)

BETWEEN:

M/S. MARUTHI MECHANICAL AND ELECTRICALS PVT. LTD.,

NO.948, 2^ND MAIN ROAD, MC LAYOUT, GOVINDARAJ NAGAR VI,

BANGALORE 560040.

REPRESENTED BY ITS DIRECTOR, SHRI. C. M. MAREGOWDA,

AGED ABOUT 49 YEARS, S/O. MARIYAPPA,

REGISTERED UNDER THE COMPANIES ACT, 1956.

(CIN NO. U40109KA2007PTC042541)

…PETITIONER Digitally signed by

VIJAYA P (BY SRI. ARYAMAN GHULATI, ADVOCATE)

Location:

HIGH COURT AND:

OF KARNATAKA

1. JOINT COMMISSIONER OF CENTRAL TAX (GST), BENGALURU WEST COMMISSIONERATE,

BMTC TTMC BUILDING, FIRST FLOOR, BANASHANKARI, KANAKAPURA ROAD,

BENGALURU - 560 070.

2. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST WEST COMMISSIONERATE,

BMTC TTMC BUILDING, FIRST FLOOR,

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NC: 2026:KHC:16499 WP No. 5490 of 2026

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BANASHANKARI, KANAKAPURA ROAD, BENGALURU 560 070.

…RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R1 AND R2)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE AN ORDER(S), DIRECTION(S) WRIT IN THE NATURE OF CERTIORARI CALLING FOR THE RECORDS AND TO QUASH ORDER-IN-ORIGINAL ISSUED BY THE FIRST RESPONDENT ISSUED VIDE ORDER BEARING OIO NO.133/2025-26 SERVICE TAX DATED 10.12.2025 (ANNEXURE-B) AS ARBITRARY, NON- EST, TRAVELLING BEYOND THE SHOW CAUSE NOTICE AND VIOLATIVE OF PRINCIPLES OF NATURAL JUSTICE AND THUS IN THE FACTS AND CIRCUMSTANCES RENDER JUSTICE AND ETC.,

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

ORAL ORDER

The petitioner has called in question the validity of

the Order-in-Original at Annexure-B. In terms of Annexure-B, Order-in-Original is passed under Section 73 (2) of the Finance Act, 1994, whereby the service tax demand has been raised after adjudication, taking note of

services rendered as per third party data information.

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NC: 2026:KHC:16499 WP No. 5490 of 2026

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2. It is submitted that such adjudication is on the

basis of inputs received from Central Board of Direct Taxes and this Court under similar circumstances, has remitted the matter back for reconsideration in terms of the order passed in W.P.No.11154/2023. It is further submitted that there are other contentions on merits and if the petitioner is granted an opportunity to take his stand regarding the show-cause notice, the petitioner would place necessary material and raise appropriate contentions before the

assessing authority.

3. It is further submitted that the case made out

in the show-cause notice differs from that as taken note of by the adjudicating authority, insofar as the quantification of taxable services rendered during the period of October 2015 to June 2017 is quantified as Rs.51,23,555/- in the show-cause notice, while in the Order-in-Original the demand of service tax is quantified as Rs.1,39,91,378/-. It is further submitted that the claim of the authority is time

barred and other contentions are raised.

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4. Perused the order dated 03.07.2024 passed in

W.P.No.11154/2023 and connected petitions.

5. This Court while disposing of the said petitions

by remanding it to the stage of reply to the show cause notice had made certain observations to be kept in mind by the concerned officials. The observations made from

para-10 onwards reads as follows:-

10. The officers while disposing off the petitions to keep in mind the following:

1) Whether petitioners do not qualify under Section 65B(44) of the Finance

Act, 1994 ?

2) Whether services are covered under negative list ?

3) Whether services are covered under the exemption list under the Notification No.25/2012-ST dated 28.06.2012 or under any other

applicable Notifications?

4) Whether the person is liable to remit service tax in terms of Rule 2 (1) (d)

read with applicable notific