SRI.MOHAMMED SADIQ V. UNION OF INDIA

WP/5920/2024

AI Insights

The writ petitions filed challenged the show-cause notices and the subsequent Orders-in-Original related to service tax liabilities under the Finance Act, 1994. These actions were initiated based on data from the Central Board of Direct Taxes (CBDT) linked to income tax returns. The petitioners argued that the notices were issued without proper application of mind and without verifying the books of account. The court, referencing a similar case, decided to set aside the Orders-in-Original and directed that the matters be reconsidered by a designated team of officers, ensuring a fair reassessment.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 731922 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 23-07-2024
• Assessment Year: misc
• Other Referred Cases: W.P.No.11154/2023 and connected petitions
• Laws Referred To: Finance Act, 1994, Service Tax Rules, 1994, CENVAT Credit Rules, 2004, Place of Provision of Services Rules, 2012, Point of Taxation Rules, 2011, Service Tax (Determination of Value) Rules, 2006
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: M KUMAR; JEEVAN NEERALGI
• Assessee Lawyers: ATUL ALUR
• Keywords: Central Tax; Finance act; GST; Order-in-Original; Service tax; Show cause notice
• Section: 73(1); 226; 66B; 70; 227; 65B (44); 65B(51)

Judgement Text

" - 1 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JULY, 2024 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 5920 OF 2024 (T-RES) C/W WRIT PETITION NO. 5366 OF 2023(T-RES) WRIT PETITION NO. 10276 OF 2023(T-RES) WRIT PETITION NO. 22271 OF 2023(T-RES) WRIT PETITION NO. 23800 OF 2023(T-RES) WRIT PETITION NO. 28265 OF 2023(T-IT) WRIT PETITION NO. 29353 OF 2023(T-RES) WRIT PETITION NO. 382 OF 2024(T-RES) WRIT PETITION NO. 474 OF 2024(T-RES) WRIT PETITION NO. 2119 OF 2024(T-RES) WRIT PETITION NO. 2821 OF 2024(T-RES) WRIT PETITION NO. 4076 OF 2024(T-RES) WRIT PETITION NO. 4094 OF 2024(T-RES) WRIT PETITION NO. 13897 OF 2024(T-RES) WRIT PETITION NO. 16452 OF 2024(T-RES) WRIT PETITION NO. 17288 OF 2024(T-RES) WRIT PETITION NO. 19386 OF 2024(T-RES) IN W.P NO. 5920 OF 2024 BETWEEN: 1. SRI.MOHAMMED SADIQ S/O MOHAMED HANEEF, AGED ABOUT 55 YEARS M/S K.C.N. DIGITAL SERVICE, NO. 500/1, GHANI MIYAN STREET, MADEENA CHOWK CROSS, DAIRA,CHANNAPATNA, RAMANAGARA, Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS KARNATAKA - 562 160 (REPRESENTED BY ITS PROPRIETOR SRI. MOHMED SADIQ) … PETITIONER (BY SRI. ATUL K ALUR., ADVOCATE) AND: 1. UNION OF INDIA THROUGH ITS SECRETARY, (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001 2. THE COMMISSIONER CENTRAL TAX (APPEALS) S1 AND S2, VINAYAMARG, SIDDARTHANAGAR, MYSORE - 570 011 3. THE DEPUTY COMMISSIONER OF CENTRAL TAX, WEST DIVISION - 7 TTMC COMPLEX, 1ST FLOOR, BMTC BUS STAND, BANASHANKARI BENGALURU - 560 070 4. THE ASSISTANT COMMISSIONER GST WEST COMMISSIONERATE TTMC BMTC BUILDING COMPLEX, 1ST FLOOR, BANASHANKARI, BENGALURU - 560 070 … RESPONDENTS (BY SRI. M N KUMAR, CGSC FOR R1 SRI JEEVAN J. NEERALGI, ADVOCATE FOR R2 TO R4) - 3 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE APPEAL ORDER BEARING NO. A.NO.369/OCT2023/BW/ST, DTD. 04.12.2023 ISSUED BY R-2 AT ANNEXURE-F IN SO FAR AS THE PETITIONER IS CONCERNED AND ETC. IN W.P. NO. 5366 OF 2023 BETWEEN: 1 KARNATAKA SECURITY FORCE-9 AND RAA DETECTIVE A PROPRIETORSHIP CONCERN REPRESENTED BY ITS PROPRIETOR MR RAMEGOWDA MAHALINGAPPA AGED ABOUT 47 YEARS HAVING ITS OFFICE AT NO.42, SRI SAMRUDHI, IST MAIN IST CROSS, RHBCS LAYOUT BHAVANI NAGAR, MALLATHALLI BENGALURU-560 056. … PETITIONER (BY SRI. PRADYUMNA HEJIB., ADVOCATE) AND: 1 . THE PRINCIPAL COMMISSIONER OF CENTRAL TAX AND GST BANGALORE WEST COMMISSIONERATE IST FLOOR, BMTC BUS STAND BANASHANKARI, BENGALURU-560 070 2 . THE ASSISTANT COMMISSIONER OF CENTRAL TAX WEST DIVISION-4 IST FLOOR, BMTC BUS STAND BANASHANKARI BENGALURU-560 070 … RESPONDENTS - 4 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS (BY SRI ARAVIND V. CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING ORDER -IN-ORIGINAL BEARING NO.13/2021-22 (PR.COMMR) (GEXCOM/ADJN/ST/COM/1/2021-ADJN DIN 20211057YU000 000 F7A7) DTD 20.10.2021 (ANNEXURE-D) PASSED BY R-1 AND ETC. IN W.P NO. 10276 OF 2023 BETWEEN: 1 . PRAKASH RAJASHEKHARA UPPANNI AN INDIVIDUAL S/O SHRI. RAJASHEKHARA UPPANNI AGED ABOUT 50 YEARS, RESIDING AT NISARGA NILAYA SRI. NAGAR A, SAGAR SHIVAMOGGA - 577 401 … PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1 . THE PRINCIPAL COMMISSIONER OF CENTRAL TAX GST COMMISSIONERATE NO.S1 AND S2, VINAYA MARGA, SIDDHARTHA NAGAR MYSURU - 570011 OR BMTC BUS STAND TTMC BANASHANKARI BENGALURU - 560 070. 2 . THE ASSISTANT COMMISSIONER OF CENTRAL TAX SHIVAMOGGA DIVISION - 5 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS 6TH CROSS, ASHWATH NAGAR, OFF: SAVALANGA ROAD, SHIVAMOGGA - 577 204. … RESPONDENTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING ORDER-IN-ORIGINAL BEARING NO.MYS-EXCUS-000-COM-KCJ- 14/2022.23 (DIN 20230257YY000000E369) DTD 07.02.2023 (ANNEXURE-D) PASSED BY THE R1 AND OR RESTRAIN THE SAID AUTHORITY FROM ADJUDICATING THE SAME. IN W.P NO. 22271 OF 2023 BETWEEN: 1 . SRI GURU RAGHAVENDRA PROMOTERS AND DEVELOPERS OFFICE NO. 105, GROUND FLOOR, 6TH MAIN, 3RD STAGE BEML, RAJARAJESHWARI NAGAR, BENGALURU - 560 098 PARTNERSHIP FIRM REGISTERED UNDER INDIAN PARTNERSHIP ACT, 1932 REPRESENTED BY MANAGING PARTNER, D/S JAYARAMU, S/O L M SIDDANNA AGED ABOUT 61 YEARS, … PETITIONER (BY SRI. P.B. HARISH, ADVOCATE) AND: 1 . PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST WEST COMMISSIONERATE - 6 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS BMTC BUILDING, IST FLOOR, BANASHANKARI, BENGALURU - 560 070 … RESPONDENT (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO SET ASIDE THE IMPUGNED SHOW CAUSE NOTICE VIDE GEXCOM/AE/INV/ST/ 1405/AE-2 66621 DIN 20210457YU 0000000ECC DTD 27.4.2021 RECEIVED ON 01.05.2021 VIDE ANNEXURE-A PASSED BY THE RESPONDENT AND ETC. IN W.P NO. 23800 OF 2023 BETWEEN: 1 . M/S SAI INFRATECH PROJECT NO.76, MUNIREDDY LAYOUT MAHADEVPURA POST BANGALORE - 560 048 REP. BY ITS PROPRIETOR DAYALEN SOWMYA (PROPRIETORSHIP CONCERN) … PETITIONER (BY SRI. JAGADISHCHANDRA KAMATH K., ADVOCATE) AND: 1 . THE JOINT COMMISSIONER OF CENTRAL TAXES OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL TAXES GST COMMISSIONERATE, BENGALURU EST 4TH FLOOR, TTMC/ BMTC BUILDING, OLD AIRPORT ROAD DOMLUR, BENGALURU 56007 … RESPONDENT - 7 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO SET ASIDE THE IMPUGNED ORDER DTD 29.03.2023 BEARING NO.OIO NO.094/JC/B-EAST/2023(ED-8).649/23 AT ANNEXURE-A, PASSED BY THE RESPONDENT U/S 73(2) OF THE FINANCE ACT, 1994 AND ETC. IN W.P NO. 28265 OF 2023 BETWEEN: 1 . SRI SHEIK PEER MOHAMMED S/O SRI. SHEIK MOHAMMED, PROPRIETOR, M/S IICT COMPUTERS, AGED ABOUT 49 YEARS, U.R. NAGAR, CHALLKERE, CHITRADURGA-577 522. … PETITIONER (BY SRI. K. HEMAKUMAR, ADVOCATE) AND: 1 . THE ASSISTANT COMMISSIONER OF CENTRAL TAX NORTH WEST DIVISION-06, BENGALURU NORTH WEST COMMISSIONERATE, C N TOWERS, Q.B. ROAD, IST FLOOR, CHITRADURGA-577 501 … RESPONDENT (BY SRI. AKASH B. SHETTY, ADVOCATE FOR R1) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED SHOW CAUSE NOTICE DATED 20/10/2021 ISSUED BY THE RESPONDENT UNDER THE PROVISIONS OF THE ACT IN - 8 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS C.NO.IV/ST/27/2021/TPD/NWD-6 IN DIN-20211057YX000 809459 (ANNEXURE-A) IN THE CASE OF THE PETITIONER PERTAINING TO THE ASSESSMENT PERIODS 2016-17 AND 2017-18 AND ETC. IN W.P NO. 29353 OF 2023 BETWEEN: 1 . MUNISWAMAPPA GUNASHEELA PROPRIETRIX, WIFE OF SHRI S K ANIL KUMAR, AGED 40 YEARS, AN INDIVIDUAL HAVING OFFICE AT NO.5, 2ND CROSS, OIL MILL BACK RAOD, SAIT PALYA, ST. THOMAS TOWN POST, BENGALURU - 560 084 … PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1 . THE COMMISSIONER OF CENTRAL TAX (APPEALS -1) 4TH FLOOR, TTMC-BMTC COMPLEX, HAL AIRPORT ROAD, DOMMALURU BENGALURU - 560 071 2 . THE ASSISTANT COMMISSIONER OF CENTRAL TAX, EAST DIVISION-3 BENGALURU EAST COMMISSIONERATE TTMC-BMTC COMPLEX, HAL AIRPORT ROAD, DOMMALURU, BENGALURU - 560 071 … RESPONDENTS - 9 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS (BY SRI. AKASH B. SHETTY, ADVOCATE FOR R1 & R2) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH IMPUGNED ORDER-IN-APPEAL BEARING NO. 651/2023 (DIN 20231157CU 000000F24E) DATED 08/11/2023 (ANNEXURE-A) PASSED BY R1 AND ETC. IN W.P NO. 382 OF 2024 BETWEEN: 1 . M/S SWAMY CONCRETE PRODUCTS PVT LTD NO.35, KIADB, HRIEHALLI INDUSTRIAL AREA TUMKURU - 572 168 COMPANY REGISTERED UNDER COMPANIES ACT OF 1956 REPRESENTED BY MANAGING PARTNER SRI PUTTARAJU S/O LATE SIDDEGOWDA AGED ABOUT 67 YEARS GROUND FLOR, SURVEY NO: 20/01 AND 79/P2 SURVEY NO: 20/P3, BEGUR ROAD GOVERNMENT HIGHER PRIMARY SCHOOL BELASINDA CHANANRAYAPATNA RURAL CHANNARAYAPATNA, HASSAN KARNATAKA - 573 116 ... PETITIONER (BY SRI. P.B. HARISH, ADVOCATE) AND: 1 . THE COMMISSIONER OF CENTRAL TAX CENTRAL EXCISE AND SERVICE TAX GOODS AND SERVICE TAX COMMISSONERATE - 10 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS BENGALURU NORTH WEST 2ND FLOOR, SOUTH WING BMTC BUS STAND COMPLEX SHIVAJINAGAR - 560 051 … RESPONDENT (BY SRI. AMIT ANAND DESHPANDE, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECTION OF APPROPRIATE NATURE TO CALL FOR THE RECORDS OF THE CASE AND AFTER SCRUTINIZING THE SAME, TO SET ASIDE THE IMPUGNED ORDER IN ORIGINAL IN SL. NO. 18/23- 24/ST/COM/BNW DTD 11.10.23 PASSED BY RESPONDENT (VIDE ANNEXURE-A) AND ETC. IN W.P NO. 474 OF 2024 BETWEEN: 1 . MANI AND SRI ASSOCIATES A PARTNERSHIP FIRM REPRESENTED BY ITS PARTNER SHRI NALLA RAMAKRISHNAYYA S/O LATE NALLA APPALLA SWAMY AGED 79 YEARS, HAVING OFFICE AT SRI SAI LAYOUT EXTENSION, OLD WARD NO. 28, SATHYAMANGALA NEAR JAIN INTERNATIONAL SCHOOL, TUMKUR - 572 101 … PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1 . THE JOINT COMMISSIONER OF CENTRAL TAX - 11 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS BENGALURU NORTH-WEST COMMISSIONERATE 2ND FLOOR SOUTH WING, BMTC BUS STAND COMPLEX, SHIVAJI NAGAR BENGALURU - 560 051 2 . THE DEPUTY/ ASSISTANT COMMISSIONER OF CENTRAL TAX, NWD-5 DIVISION BENGALURU NORTH-WEST COMMISSIONERATE 2ND FLOOR, SOUTH WING, BMTC BUS STAND COMPLEX, SHIVAJI NAGAR, BENGALURU - 560 051 … RESPONDENTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH IMPUGNED ORDER-IN-ORIGINAL (OIO) BEARING NO. 56/JC/BNW/2023-24 (DIN 2023 1057 YX 000 000 E5F4) DATED 20/10/2023 (ANNEXURE-A) PASSED BY R1 AND ETC. IN W.P NO. 2119 OF 2024 BETWEEN: 1 . M/S KRISHI KPRC JV THE FIRM REGISTERED UNDER PARTNERSHIP ACT NO.21, 4TH CROSS, 3RD PHASE, 5TH BLOCK, BANASHANKARI III STAGE, BENGALURU - 560 085 REPRESENTED BY ITS PARTNER, SRI . SURYANARAYANA REDDY, S/O V.R. MANCHURU AGED ABOUT 53 YEARS NO.7/1+2/E/1B, RING ROAD, DANESHWARI BADAVANE, - 12 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS NEAR SHARADGA ACT PUBLIC SCHOOL BIJAPUR - 586 101 … PETITIONER (BY SRI. P.B. HARISH, ADVOCATE) AND: 1 . THE PRINCIPAL COMMISSIONER OF CENTRAL TAX GST WEST COMMISSIONERATE BMTC BUILDING, 1ST FLOOR, BANASHANKARI BENGALURU - 560 070 … RESPONDENT (BY SRI. AMIT ANAND DESHPANDE, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO CALL FOR THE RECORDS OF THE CASE AND AFTER SCRUTINIZING THE SAME, TO SET ASIDE THE IMPUGNED ORDER IN ORIGINAL VIDE 10/2021-22 (PR COMMR) (DIN NO. 20211057YU0000999F77) DATED 04/10/2021 RECEIVED ON 20/09/2023 (VIDE ANNEXURE-A) PASSED BY PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST WEST COMMISSIONERATE, BANGALORE THE RESPONDENT AND ETC. IN W.P NO. 2821 OF 2024 BETWEEN: 1 . ACCESS DEVELOPERS PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 REPRESENTED BY ITS DIRECTOR SHRI S SANDEEP REDDY S/O SHRI K SATHYANARAYANA AGED 39 YEARS, HAVING OFFICE AT NO.84 2ND FLOOR, R V ROAD - 13 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS BASAVANAGUDI, BENGALURU - 560 004 … PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1 . THE DEPUTY COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION-4 7TH FLOOR, C WING, KENDRIYA SADAN, KORAMANGALA, BENGALURU - 560 034 2 . THE SUPERINTENDENT HEADQUARTERS RECOVERY CELL BENGALURU SOUTH COMMISSIONERATE C R BUILDING ANNEXE QUEEN'S ROAD BENGALURU - 560 001 … RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH IMPUGNED ORDER-IN-ORIGINAL (OIO) BEARING SL NO. 121/2021 SD-4 (DIN 20210357YVO400419694) DTD 12.03.2021 (ANNEXURE- A) PASSED BY R-1 AND ETC. IN W.P NO. 4076 OF 2024 BETWEEN: 1 . M/S OCEAN CONSTRUCTIONS INDIA PRIVATE LIMITED KOYA AND COMPANY CONSTRUCTIONS LTD JV 2ND FLOOR, 203, INLAND ORNATE, NAVABHARATH CIRCLE, MANGALURU - 575 003 - 14 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS COMPANY REGISTERED UNDER COMPANIES ACT OF 1956 REPRESENTED BY ITS MANAGING DIRECTOR, MR SHARFUDDIN ALI, A/O LATE MOHAMMED MULKI, AGED ABOUT 46 YEARS … PETITIONER (BY SRI. P.B. HARISH, ADVOCATE) AND: 1 . THE COMMISSIONER OF CENTRAL EXCISE AND CENTRAL TAX (GST) VII FLOOR, TRADE' CENTRE, BUNTS HOSTEL ROAD, MANGALURU - 575 003 2 . THE ADDITIONAL COMMISSIONER OF CENTRAL EXCISE AND CENTRAL TAX VII FLOOR, TRADE CENTRE, BUNTS HOSTEL ROAD, MANGALURU - 575 003 … RESPONDENTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO CALL FOR THE RECORDS OF THE CASE AND AFTER SCRUTINIZING THE SAME, TO SET ASIDE THE IMPUGNED ORDER VIDE ORDER-IN- ORIGINAL SL. NO. MLR-EXCUS-000-SDN-ADC-VPS-38-2023-24 DTD. 05.09.2023 VIDE ANNEXURE-A PASSED BY THE R2 AND ETC. IN W.P NO. 4094 OF 2024 BETWEEN: 1 . QNESS SOFTWARE PRIVATE LIMITED - 15 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS A COMPANY INCORPORATED UNDER THE COMPANIES ACT 2013 REPRESENTED BY SHRI ARUN PRAKASAM DIRECTOR AND AUTHORIZED SIGNATORY SON OF SHRI SUYAMPRAKASAM AGED 41 YEARS HAVING OFFICE AT 5TH FLOOR LIFT H, PLOT NO.117 TOWER NEIL OF NEIL RAO TOWERS -3 EPIP PHASE - I WHITEFIELD BENGALURU - 560 066 … PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1 . THE ASSISTANT COMMISSIONER OF CENTRAL TAX, EAST DIVISION -7 BENGALURU EAST COMMISSIONERATE TTMC -BMTC COMPLEX HAL AIRPORT ROAD, DOMMALURU BENGALURU - 560 071 2 . THE SUPERITENDENT OF CENTRAL TAX, CED-7 RANGE, EAST DIVISION-7 BENGALURU EAST COMMISSIONERATE TTMC-BMTC COMPLEX HAL AIRPORT ROAD, DOMMALURU BENGALURU - 560 071. … RESPONDENTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH IMPUGNED ORDER-IN-ORIGINAL (OIO) BEARING NO. 16/2022-23 (DIN 20221157YT00002782AD) DATED 10.11.22 (ANNEXURE-A) PASSED BY R1 AND ETC. - 16 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS IN W.P NO. 13897 OF 2024 BETWEEN: 1 . M/S MAHESH CONSTRUCTIONS NEAR GOVT HIGH SCHOOL, IMMADAHALLI POST, WHITEFIELD, BANGALORE-560 066 REPRESENTED BY ITS PROPRIETOR MR P LAKSHMAIAH AGED ABOUT 66 YEARS … PETITIONER (BY SRI. NARASI REDDY G., ADVOCATE) AND: 1 . THE JOINT COMMISSIONER OF CENTRAL TAX (GST) GST COMMISSIONERATE BENGALURU EAST, 4TH FLOOR, BMTC BUS STAND, OLD AIRPORT ROAD, DOMMALURU BANGALORE-560 071 … RESPONDENT (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE ORDER DTD 20.06.2022 PASSED BY THE RESPONDENT IN ORDER NO. 175/JC/B-EAST/2022 AS PER ANNEXURE-A AND ETC. IN W.P NO. 16452 OF 2024 BETWEEN: 1 . EANSWER NETWORK INDIA PRIVATE LIMITED A COMPANY INCORPORATED UNDER, THE COMPANIES ACT, 2013, REPRESENTED BY ITS DIRECTOR, - 17 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS SHRI SINGAM RAGHAVENDRA, SON OF LATE SHRI S SRINIVASULU AGED 54 YEARS, PRESENTLY HAVING OFFICE AT, NO. 5/1 GROUND FLOOR, SILVER GLADE, WELLINGTON STREET, RICHMOND TOWN, BENGALURU - 560 025. … PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1 . THE DEPUTY COMMISSIONER OF CENTRAL TAX, EAST DIVISION-1 6TH FLOOR, TTMC COMPLEX, HAL AIRPORT ROAD, DOMMALURU, BENGALURU - 560 071. 2 . THE ASSISTANT COMMISSIONER OF CENTRAL TAX, ANTI-EVASION HQRS, BENGALURU EAST COMMISSIONERATE, HAL AIRPORT ROAD, DOMMALURU, BENGALURU - 560 071. ... RESPONDENTS (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO (A) STAY IMPUGNED ORDER-IN-ORIGINAL NO.44/2021-22 (DIN 2022 0357YT000000AAIB) BEARING NO.GEXCOM/TECH/ST/90/2022- TECH-CGST-DIV1 DATED 02.03.2022 (ANNEXURE-A) PASSED BY RESPONDENT NO.1 TILL THE DISPOSAL OF THE WRIT PETITION AND ETC. IN W.P NO. 17288 OF 2024 BETWEEN: 1 . VES INDIA SECURITAS PRIVATE LTD., - 18 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS A COMPANY INCORPORATED UNDER THE COMPANIES ACT 2013 REPRESENTED BY ITS VICE PRESIDENT AND AUTHORIZED SIGNATORY SHRI UMA SHANKAR AGED 50 YEARS, S/O SHRI KANNAN HAVING OFFICE AT NO.6 AND 70 JAI SAI NAGASWAMY KRUPA 1ST MAIN, CHAKALAPPA LAYOUT CHIKKABANASWADI, KASTURI NAGAR, BENGALURU-560 043 … PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1 . THE COMMISSIONER OF CENTRAL TAX (APPEALS-I) 4TH FLOOR, TTMC-BMTC COMPLEX HAL AIRPORT ROAD DOMMALURU BENGALURU-560 071. 2 . THE JOINT/ADDITIONAL COMMISSIONER OF CENTRAL TX, BENGALURU EAST COMMISSIONERATE 4TH FLOOR, TTMC-BMTC COMPLEX HAL AIRPORT ROAD, DOMMALURU BENGALURU-560 071. 3 . THE ASSISTANT COMMISSIONER OF CENTRAL TAX, EAST DIVISION-3 BENGALURU EAST COMMISSIONERATE TTMC-BMTC COMPLEX HAL AIRPORT ROAD DOMMALURU BENGALURU-560 071. ... RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) - 19 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED ORDER-IN-APPEAL BEARING NO. 33/2024 DTD 16.01.2024 (ANNEXURE-A) PASSED BY R-1 AND ETC. IN W.P NO. 19386 OF 2024 BETWEEN: 1 . M/S MONEY CLINIC LF 17/8 BDA FLATS, BTM 2ND STAGE, BENGALURU URBAN, KARNATAKA - 560 076 REPRESENTED BY PROPRIETOR MR. B M JAGADISH NATURE OF PETITIONER - PROPRIETOR SOLE PROPRIETORSHIP CONCERNED … PETITIONER (BY SRI. RAGHAVENDRA C.R., ADVOCATE) AND: 1. THE COMMISSIONER OFFICE OF THE COMMISSIONER OF CENTRAL TAX, BANGALORE SOUTH GST COMMISSIONERATE, C.R.BUILDING, QUEEN'SROAD, BENGALURU - 560 001. … RESPONDENT (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH IMPUGNED SHOW CAUSE NOTICE DTD. 27.04.2021 BEARING SCN NO. 41/COMMR/ST/2021 HAVING DIGITAL IDENTIFICATION NO. (DIN) 20210457YV000000C4B7 ENCLOSED AS ANNEXURE-A FOR THE REASONS STATED IN THE GROUNDS AND ETC. - 20 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS THESE PETITIONS COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S SUNIL DUTT YADAV ORAL ORDER (PER: HON'BLE MR JUSTICE S SUNIL DUTT YADAV) 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 (CBDT) on the basis of Form 26AS/income tax returns filed. 2. Taking note of the order dated 03.07.2024 passed by this Court in W.P.No.11154/2023 and connected petitions, the present batch of Writ Petitions are also required to be disposed of in light of the observations made therein, as the legal contentions are identical and would fall within the consideration as reflected in the order dated 03.07.2024 passed in W.P.No.11154/2023 and connected petitions. - 21 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS 3. The observations made in the order dated 03.07.2024 passed in W.P.No.11154/2023 and connected petitions, reads 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: Challenge to Show-cause Notice Challenge to Orders-in- Original Column No.1 Column No.2 WP No.16891/2022 WP No.12840/2023 WP No.13445/2023 WP No.15832/2022 WP No.15959/2021 WP No.3318/2023 WP No.24822/2022 WP No.14425/2022 WP No.8514/2023 WP No.15018/2022 WP No.24650/2022 WP No.12906/2023 WP No.22063/2022 WP No.19792/2022 WP No.25156/2022 WP No.5896/2023 WP No.17407/2023 - 22 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS WP No.11154/2023 WP No.9765/2022 WP No.17591/2022 WP No.1754/2023 WP No.8858/2023 WP No.16501/2023 WP No.7071/2023 WP No.9906/2023 WP No.8409/2023 WP No.8184/2023 WP No.16170/2022 WP No.1198/2024 WP No.14092/2023 WP No.341/2023 WP No.274/2023 WP No.12003/2022 WP No.13813/2022 WP No.7829/2023 WP No.20282/2022 WP No.19000/2022 WP No.8336/2023 WP No.10238/2023 WP No.6756/2024 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 - 23 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS 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's Income Tax returns. The Service Tax Levy is on the taxable services provided by one person or Entity to another, in terms of the provisions contained in the Finance Act, 1994 and the rules made thereunder. 2. I submit in these batch of Writ Petitions, there are cases pertaining to various categories of Services. It is submitted that a Memorandum of understanding was signed between the Central - 24 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS Board of Direct Taxes and the Central Board of Indirect Taxes & Customs on 21.07.2020 for the data exchange between the two Departments. This Memorandum of Understanding was signed for regular exchange of data which would help both the departments to keep a track on the tax evasion, which have not been reported under the Law. 3. I submit that all the petitioners have averred that the Show Cause Notices (SCN) were issued without the application of mind and further that the department has not verified the books of account and only on presumption have issued these Show Cause Notices. This averment of the petitioner is denied as false, as the department has taken utmost care by applying its mind and by examining the data received from the CBDT. 4. I submit that, Section 66B Finance Act, 1994 is the charging Section and Service is defined in Section 65B(44) and taxable Service is defined in Section 65B(51).The assessee is mandated to get the registration and secure compliance of the obligations placed on him by the Act which is prescribed in Chapter V of the Finance Act, 1994 (hereinafter called \"the Act\") read with the Service Tax Rules, 1994, the CENVAT Credit Rules, 2004, the Place of Provision of Services Rules, 2012, the Point of Taxation Rules, 2011, and the Service Tax (Determination of Value) Rules, 2006. In terms of - 25 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS Section 70 of the Finance Act, 1994, the petitioner is obligated to self-assess their liability and discharge the applicable tax as per the statutory provisions and the entire burden of compliance to statutory provisions is on the assessee themselves. As per the Act, the Show Cause Notice were issued in-terms of Section 73(1) of the Finance Act, 1994, as the services rendered by the assesses appeared to be classifiable as taxable service in terms of Section 65B(44) read with section 66B of the Finance Act, 1994. 5. I submit that the department received a total number of 49,665 cases from the CBDT and after receipt of the data the department has verified the same. After preliminary verification, the department initially filtered the cases and where there was no component of Service Tay dropped 21,549 such cases after detailed verification. Thereafter the department issued Show Cause Notices to the Assessee in the remaining 28,116 cases and called for clarification/explanation. The adjudicating authority during the course of adjudication, after providing a hearing opportunity to the notice, dropped the show cause notices in about 8,816 cases wherever the Service tax component was not found. The adjudicating Authority after providing reasonable opportunity and hearing opportunities proceeded to confirm the show cause notice by way of an Order-In-Original - 26 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS in a total number of 19,300 cases by following the due process of law and following the principles of natural justice. The department in further course of action has also recovered the Service Tax in 587 cases where the service Tax component was confirmed during the adjudication. 6. I state that there is no prohibition under the provisions of the Finance Act 1994 or under the Service tax Rules to rely upon the third party information that is furnished by the IT department. The information need not be confined only in respect of information provided by the assessee. The object of sharing the data by the C.B.D.T to C.B.E.C (Now C.B.I.C) is to keep track of the statutory compliances by various categories of assessee. Hence there is no irregularity or illegality in relying upon the date obtained from the Income Tax department. 7. I state that the provisions of the Finance Act 1994 or Service Tax Rules do not contemplate any enquiry before issuing a show cause notice. No such procedure is contemplated either under the act or rules. The only preliminary enquiry to be undertaken was to examine the data obtained from the C.B.D.T, issue of intimations/ letters calling upon the assessees' to furnish their documents which are necessary to determine as to whether the assesses had provided taxable service and whether - 27 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS the activity of the assessee falls under the category of the taxable service or non-taxable service. 8. I further submit that, in many of the writ petitions the assessees' did not respond to the letters issued by the department seeking documents/information/clarifications. In spite of several reminders there was no response from the assesses. Hence, the department in absence of any other option, issued the Show Cause Notices on the address provided by the CBDT(address as in PAN/ITR).These show cause notices were issued keeping in mind the statutory time lines. In some cases, even after the issuance of Show Cause Notices, the assessee did not render their reply or failed to produce any document/clarifications. 9. Therefore, in the absence of any clarifications or documents by the assessee, decisions were taken based on available information and the Order-In-Original were passed. No Show Cause Notices were issued by the department where the clarifications with requisite documents were provided in time. Therefore, the allegations of non-application of mind etc. are factually untenable and cannot be sustained. The following consolidated data is submitted to support the above contention: - Table-1 BANGALORE ZONE - DATA - 28 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS 01 02 03 04 05 06 07 Com missi onera te's No. of cases received from CBDT No. of cases dropped prior to issuance of SCN No. of cases where SCNs were issued No.of Cases where SCNs were dropped No. of cases where SCNs were Confirmed No. of cases where demand is recovered Bangalore East 11,113 6,387 4,726 801 3,925 310 Bangalore North West 4,355 1,465 2,890 952 1,938 44 Bangalore South 12,120 4,447 7,673 2,340 5,333 99 Mangalore 3,632 2,847 785 490 295 - Bangalore North 5,564 1,928 3,636 1,629 2,007 9 Mysore 2,703 843 1,860 441 1,419 32 Belagavi 5,842 2,549 3,293 864 2,429 58 Bangalore West 4,336 1,083 3,253 1,299 1,954 35 Total 49,665 21,549 28,116 8,816 19,300 587 Summary of the same is produced below: Table-2 Sl No. Number of Cases Percentag e (i) Number of references received from CBDT 49,665 100% (ii) Dropped before issuance of Show Cause Notice 21,549 43% (iii) Dropped after Show Cause Notice issued and adjudicated. 8,816 18% (iv) No. of cases confirmed after Show Cause Notice issued and adjudicated. 19,300 39% (v) No. of assesses who agreed to the department's 587 - 29 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS contention and paid the tax liability to the exchequer before/after the issuance of the Show Cause Notice. Out of the 49,665 references received from CBDT a major portion i.e. 61% demands have been dropped and only 39% of the cases have been confirmed which shows that quasi-judicial authorities have taken independent decisions on merit. Where ever the demands were confirmed the aggrieved party have an appellate remedy under the Law. 10. I submit that when 587 assessees have complied with the law & paid up the taxes confirmed, grant of any relief to the present petitioners will put the compliant taxpayers into a disadvantageous position. Therefore, it is submitted that the quasi-judicial authority has taken independent decisions based on facts & law. When department has acted upon CBDT data to examine tax compliance all over the country, granting any relief to the petitioners in Karnataka alone will amount to disadvantage to the tax payers who have complied with the law. 11. I therefore submit that this Hon'ble High Court may direct the petitioners to appear before the quasi-judicial authorities as the petitions are premature and a robust appellate remedy is provided by the Law. - 30 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS 12. I submit that the contents stated above are as per records and correct to the best of my knowledge, information and belief which I believe to be true\". 6. Learned Senior Counsel Sri.V.Raghuraman has also filed a note in response to the proposal and the same is taken on record. 7. After hearing both sides and though certain issues were raised, however both sides eventually have made a submission that the Court can take note of the affidavit and pass appropriate orders. 8. Upon suggestion of the court, learned Additional Solicitor General has responded positively and has stated that a team of Officers who are competent to pass orders without reference to the territorial jurisdiction would be constituted and from amongst such team of officers designation would be made and cases allotted in order to pass necessary orders from the stage of post show-cause notice which would be done within a period of three months. 9. Needless to state, a bare perusal of all the petitions reveals that the petitioners have raised various contentions which are required to be referred back for consideration by the appropriate authorities so that officers concerned may take note of the same while - 31 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS disposing off the petitions at the stage of post show-cause notice. 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 notification? 5) Whether claims are barred by limitation in terms of the law laid down by the Apex Court? 11. It is also clarified that disposal of present petitions must not be construed as having adjudicated any of the contentions including jurisdiction. All contentions of both sides on merits are kept open. 12. Needless to state, upon conclusion of proceedings, if any of the petitioners are still aggrieved, legal remedies are kept open. It is also clarified that wherever, replies to show-cause notice have not been made out, the same may be filed upon matter being relegated as noticed above. 13. Accordingly, the following: ORDER - 32 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS In light of observations made above, the writ petitions relating to challenge to show-cause notice, such matters will stand relegated to the officers to be designated in terms of the observations made in para 8 above, at the same stage. Accordingly, such of the petitions at Sl.No.1 to 5 in Column No.1 of the table relating to challenge to show-cause notice are disposed off. Insofar as such writ petitions as detailed in Column 2 of the table relating to challenge to Orders-in- Original, in light of the discussion made above, the Orders-in-Original stand set aside and the matters are relegated to the Officers to be designated to be reconsidered from the stage of show-cause notice. Accordingly, such of the petitions at Sl.No.1 to 35 in Column No.2 of the table relating to challenge to Orders-in-Original are disposed off. The petitioners who are now relegated before the authorities concerned are at liberty to file their pleadings within a reasonable time as may be fixed by the Officers concerned. Wherever the matters are pending in appeal in light of the arrangement that is made, petitioners to file a memo for withdrawal of appeal and accordingly, the orders-in-original in question would also receive the same treatment, i.e. be set aside as per the directions made above. Wherever demands have been made pursuant to the impugned orders, such proceedings are also set aside.\" - 33 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS 4. The details of Writ Petitions and stages are as follows:- Sl. No. Writ Petition Number Stage of proceedings (order-in-original/appeal proceedings pending/order in appeal) 1 5920/2024 Order-in-appeal/Order-in-original 2 5366/2023 Order-in-original 3 10276/2023 Order-in-original 4 22271/2023 Show cause notice 5 23800/2023 Order-in-original 6 28265/2023 Order-in-original 7 29353/2023 Order-in-appeal/order-in-original 8 382/2024 Order-in-original 9 474/2024 Order-in-original 10 2119/2024 Order-in-original 11 2821/2024 Order-in-original 12 4076/2024 Order-in-original 13 4094/2024 Order-in-original 14 13897/2024 Order-in-original 15 16452/2024 Order-in-original 16 17288/2024 Order-in-original/Order-in-appeal 17 19386/2024 Order-in-original 5. In light of the observations made above, the writ petitions relating to challenge to show-cause notice, such matters will stand relegated to the Officers to be designated in terms of the observations made in para-8 above, at the same stage. Accordingly, such of the writ - 34 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS petitions relating to challenge to show-cause notice are disposed off. The reconsideration must be made with reference to the issues raised in para-10 of W.P.No.11154/2023 and connected writ petitions extracted supra. 6. Insofar as Writ Petitions relating to challenge to Orders-in-Original, in light of the discussion made hereinabove, the Orders-in-Original stand set aside and the matters are relegated to the Officers to be designated (as referred to in para-8 of W.P.No.11154/2023 and connected writ petitions as extracted hereinabove) to be reconsidered from the stage of show-cause notice. The reconsideration must be made with reference to the issues raised in para-10 of W.P.No.11154/2023 and connected writ petitions extracted supra. Accordingly, the Writ Petitions relating to challenge to the Orders-in-Original are disposed off. - 35 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS 7. The petitioners who are now relegated before the Authorities concerned are at liberty to file their replies/additional replies within a reasonable time as may be fixed by the Officers concerned. 8. Wherever the matters are pending in appeal, in light of the arrangement that is made, the petitioners to file a memo for withdrawal of appeal. If orders are passed in appeal and proceedings challenging Orders-in-appeal are pending before this Court, the Orders-in-appeal would stand set aside. The Orders-in-original in matters where Orders-in-appeal are challenged, would also receive the same treatment, i.e. be set aside as per the directions made hereinabove and be proceeded with from the stage of post show cause notice. 9. Needless to state that the petitioners are at liberty to file replies/additional replies to the show cause notice within the time fixed by the designated Officers. - 36 - NC: 2024:KHC:28816 WP No. 5920 of 2024 C/W WP No. 5366 of 2023 WP No. 10276 of 2023 AND 14 OTHERS 10. Wherever demands have been made pursuant to the impugned orders, such proceedings including attachment are also set aside. Accordingly, the petitions are disposed off. 11. It is made clear that this Court's orders dated 03.07.2024 in W.P.No.11154/2023 and connected petitions, dated 10.07.2024 in W.P.No.628/2024 and connected petitions, dated 16.07.2024 in W.P.No.28217/2023 and connected petitions and dated 18.07.2024 in W.P.No.1269/2024 and connected petitions were passed only as an one time measure and accordingly, such of the orders passed till today would not act as a precedent in other matters. However, it is upto the Revenue to take a stand in case of similar matters that may come before the Court as to whether they want to extend the relief as regards such matters on the same lines as extended herein. Sd/- (S. SUNIL DUTT YADAV) JUDGE VGR "