M/S K K Enterprises v. The Addl/Joint Commissioner of Central Tax

NC:(2025:KHC:16669-DB( WP(No.(21213(of(2022( C/W(WP(No.(20054(of(2021( WP(No.(3529(of(2022(( ( IN(THE(HIGH(COURT(OF(KARNATAKA(AT(BENGALURU( RDDATED(THIS(THE(23 (DAY(OF(APRIL,(2025( PRESENT( THE(HON'BLE(MR(JUSTICE(KRISHNA(S(DIXIT( (AND(( (THE(HON'BLE(MR(JUSTICE(RAMACHANDRA(D.(HUDDAR( WRIT(PETITION(NO.(21213(OF(2022((CESTAT)( C/W( WRIT(PETITION(NO.(20054(OF(2021((CESTAT),( WRIT(PETITION(NO.(3529(OF(2022((T-RES)( ( IN(WP(NO.(21213/2022:( ( BETWEEN:(( ( M/S,K,K,ENTERPRISES,, A,PROPRIETORSHIP,CONCERN,, REPRESENTED,BY,ITS,PROPRIETOR,,, MR.,ANAND,M,,, STHAVING,ITS,OFFICE,AT,NO.,1686,,21 ,MAIN,,, TH ST4 ,CROSS,,HSR,LAYOUT,,1 ,SECTOR,,

BENGALURU,560,102., Digitally …PETITIONER, signedtiby (BY,SRI.,PRADYUMNA,HEJIB.,,ADVOCATE),CHETAN0B0C , Location: AND:(HIGH0COURT (OF KARNATAKA 1., THE,ADDL/JOINT,COMMISSIONER,OF,CENTRAL,TAX, AND,GST, BANGALROE,SOUTH,COMMISSIONERATE,, P.B.,NO.,5400,,C.R.,BUILDING,, QUEEN'S,ROAD,,BENGALURU,-,560,001., ,

2., THE,COMMISSIONER,OF,CENTRAL,TAX,(APPEALS-I), TH4 ,FLOOR,,TTMC-BMTC,COMPLEX, HAL,AIRPORT,ROAD,,DOMMALURU,, BENGALURU,560,071., , NC:(2025:KHC:16669-DB( WP(No.(21213(of(2022( C/W(WP(No.(20054(of(2021( WP(No.(3529(of(2022(( (

3., THE,CUSTOMS,,,EXCISE,&,SERVICE,TAX,APPELLATE, TRIBUNAL,(CESTAT),, SOUTH,ZONAL,BENCH,,FKCCI,-WTC,COMPLEX, KEMPEGOWDA,ROAD,,BENGALURU,560,009., …RESPONDENTS, (BY,SRI.,ARAVIND,V,CHAVAN.,ADVOCATE,FOR,R1,&,R2), , , THIS, WRIT, PETITION, IS, FILED, UNDER, ARTICLES, 226, AND, 227, OF, THE, CONSTITUTION, OF, INDIA,, PRAYING, TO, ISSUE,A,WRIT,IN,THE,NATURE,OF,MANDAMUS,OR,ANY,OTHER, WRIT/,TO,RESPONDENT,NO-3,TRIBUNAL,TO,ADMIT,AND,HEAR, THE, APPEAL, ON, MERITS, WITHOUT, INSISTING, ON, THE, PRE-DEPOSIT,OF,THE,10,PERCENT,OF,SERVICE,TAX,AS,INSISTED, BY, RESPONDENT, NO-3, VIDE, BEARING, DIARY, NO.ST/DEFECT/207122022,DATED,26.09.2022,(ANNEXURE-F)., , IN(WP(NO.(20054/2021:( , BETWEEN:( , , M/S,VISION,MANPOWER,PRIVATE,LIMITED,, TH NDNO.1092,,16 ,CROSS,,2 ,STAGE,,, BANASHANKARI,,BANGALORE,560,070., (REP.,BY,SHRI,C.RAVI,NAIDU,,DIRECTOR), AGED,ABOUT,58,YEARS., ...PETITIONER, (BY,SRI.,PRADYUMNA,HEJIB.,,ADVOCATE), , AND:( ,

1., THE,COMMISSIONER,OF,CENTRAL,TAX,AND,GST, BANGALORE,WEST,COMMISSIONERATE,,, ST1 ,FLOOR,,BMTC,BUS,STAND,COMPLEX,, BANASHANAKRI,,BENGALURU-560,070., ,

2., THE,CUSTOMS,EXCISE,AND,SERVICE,TAX, APPELLATE,TRIBUNAL,(CESTAT), SOUTH,ZONAL,BENCH,,FKCCI,-WTC,COMPLEX,, KEMPEGOWDA,ROAD,,BENGALURU-560,009., ,...RESPONDENTS , ,,,,,,,THIS,WRIT,PETITION,IS,FILED,UNDER,ARTICLES,226, AND,227,OF,THE,CONSTITUTION,OF,INDIA,,PRAYING,TO, ADMIT, AND, HEAR, THE, APPEAL, ON, MERITS, WITHOUT, INSISTING,ON,THE,PRE-DEPOSIT,OF,THE,7.5,PER,CENT,OF, NC:(2025:KHC:16669-DB( WP(No.(21213(of(2022( C/W(WP(No.(20054(of(2021( WP(No.(3529(of(2022(( ( SERVICE, TAX,, VIDE, DIARY, NO.DEFECT/207182021, (ANNEXURE-E)., , IN(WP(NO.(3529/2022:( , BETWEEN:( , M/S.,A.K.,ENTERPRISES, TH136/122,,4 ,MAIN,ROAD,,, ST1 ,CROSS,,HONGASANDRA,, BEGUR,MAIN,ROAD,,BENGALURU,560,068., (REP,BY,SHRI.,M.,RAMESH,,PARTNER), AGED,ABOUT,45,YEARS, ...PETITIONER, (BY,SRI.,PRADYUMNA,HEJIB.,,ADVOCATE), , AND:( ,

1., THE,COMMISSIONER,OF,CENTRAL,TAX,AND,GST, BANGALORE,SOUTH,COMMISSIONERATE, P.B.,NO.,5400,,C.R.,BUILDING,, QUEENS,ROAD,,BENGALURU,560,001., ,

2., THE,CUSTOMS,,,EXCISE,&,SERVICE,TAX, APPELLATE,TRIBUNAL,(CESTAT), SOUTH,ZONAL,BENCH,,FKCCI-,WTC,COMPLEX,, KEMPEGOWDA,ROAD,,BENGALURU,560,009., ...RESPONDENTS, (BY,SRI.JEEVAN,J,NEERALGI.,,ADVOCATE), , ,,,,,,,THIS,WRIT,PETITION,IS,FILED,UNDER,ARTICLES,226, AND,227,OF,THE,CONSTITUTION,OF,INDIA,,PRAYING,TO, ISSUE, A, WRIT, IN, THE, NATURE, OF, MANDAMUS, OR, ANY, OTHER, WRIT/, TO, ADMIT, AND, HEAR, THE, APPEAL, ON, MERITS, WITH, OUT, INSISTING, ON, THE, PRE-DEPOSIT, OF, THE, 7.5, PER, CENT, OF, SERVICE, TAX, VIDE, DIARY, NO, DEFECT/209512021,(ANNEXURE-E)., , , THESE,WRIT,PETITIONS,COMING,ON,FOR,ORDERS,THIS, DAY,,ORDER,WAS,MADE,THEREIN,AS,UNDER:, , CORAM:, HON'BLE,MR,JUSTICE,KRISHNA,S,DIXIT, AND,, HON'BLE,MR,JUSTICE,RAMACHANDRA,D.,HUDDAR,

ORAL ORDER

(PER: HON'BLE MR JUSTICE KRISHNA S DIXIT)

IN WP NO.21213/2022: Learned counsel for the petitioner has filed a Memo dated 16.04.2025 seeking leave to withdraw the Writ Petition, which reads as under: "The Petitioner above named most respectfully submits as follows:

¶1The present writ petition has been filed before this Hon'ble Court Challenging Defect Memo bearing No.ST/DEFECT/207122022 DATED 26.09.2022 (ANNEXURE-F) issued by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) requiring it to pre-deposit

7.5% of the service tax amount in respect of appeal filed before the Hon'ble CESTAT challenging the adjudicating authority.

¶2The Petitioner further submits that this Hon'ble Court, after noting that the Ld. Single Judge of the High Court had stayed show cause notices in identical matters in W.P.No.4495/2020 and 9522/2021 had ordered that no precipitative action shall be taken in the matter pending disposal of the writ petition.

¶3The Petitioner submits that the W.P.No.4495/2020 tagged with other matters involving identical issue i.e., whether solid waste disposal undertaken for BBMP is covered vide Sl.No.25 of Service Tax notification No.25/2012 dated 20.06.2012 or not, has been disposed of by the Ld. Single Judge of the

Hon'ble High Court vide order dated in 20th February 2025 in W.P.No.9522/2021 C/W with other writ petitions with directions to the petitioners to raise all contentions before the adjudicating authority in respect of show cause notices pending adjudication.

¶4Further, in respect of adjudication orders already passed by the authorities, such orders have been set aside and the matters have been relegated permitting the petitioners to take to contentions raised in the petitions filed before this Hon'ble Court.

WHEREFORE, in view of the above, the Petitioners craves the leave of this Hon'ble Court to withdraw the above petition as well as the appeal filed before Hon'ble CESTAT along with liberty to challenge the adjudication order before the Ld. Single Judge of this Hon'ble Court seeking appropriate reliefs."

IN WP NO.20054/2021: Learned counsel for the petitioner has filed a Memo dated

16.04.2025 seeking leave to withdraw the Writ Petition, which reads as under: "The Petitioner above named most respectfully submits as follows:

¶1The present writ petition has been filed before this Hon'ble Court Challenging Defect Memo bearing DIARY NO.DEFECT/207182021 (ANNEXURE-E) issued by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) requiring it to pre-deposit 7.5% of the service

tax amount in respect of appeal filed before the Hon'ble CESTAT challenging the adjudicating authority.

¶2The Petitioner further submits that this Hon'ble Court, after noting that the Ld. Single Judge of the High Court had stayed show cause notices in identical matters in W.P.No.4495/2020 and 9522/2021 had ordered that no precipitative action shall be taken in the matter pending disposal of the writ petition.

¶3The Petitioner submits that the W.P.No.4495/2020 tagged with other matters involving identical issue i.e., whether solid waste disposal undertaken for BBMP is covered vide Sl.No.25 of Service Tax notification No.25/2012 dated 20.06.2012 or not, has been disposed of by the Ld. Single Judge of the Hon'ble High Court vide order dated in 20th February 2025 in W.P.No.9522/2021 C/W with other writ petitions with directions to the petitioners to raise all contentions before the adjudicating authority in respect of show cause notices pending adjudication.

¶4Further, in respect of adjudication orders already passed by the authorities, such orders have been set aside and the matters have been relegated permitting the petitioners to take to contentions raised in the petitions filed before this Hon'ble Court.

WHEREFORE, in view of the above, the Petitioner craves the leave of this Hon'ble Court to withdraw the above petition as well as the appeal filed before Hon'ble CESTAT along with liberty to challenge the adjudication order

before the Ld. Single Judge of this Hon'ble Court seeking appropriate reliefs."

IN WP NO.3529/2022: Learned counsel for the petitioner has filed a Memo dated 16.04.2025 seeking leave to withdraw the Writ Petition, which reads as under: "The Petitioner above named most respectfully submits as follows:

¶1The present writ petition has been filed before this Hon'ble Court challenging Defect Memo bearing DIARY NO.DEFECT/209512021 (ANNEXURE-E) issued by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) requiring it to pre-deposit 7.5% of the service tax amount in respect of appeal filed before the Hon'ble CESTAT challenging the adjudicating authority.

¶2The Petitioner further submits that this Hon'ble Court, after noting that the Ld. Single Judge of the High Court had stayed show cause notices in identical matters in W.P.No.4495/2020 and 9522/2021 had ordered that no precipitative action shall be taken in the matter pending disposal of the writ petition.

¶3The Petitioner submits that the W.P.No.4495/2020 tagged with other matters involving identical issue i.e., whether solid waste disposal undertaken for BBMP is covered vide Sl.No.25 of Service Tax notification No.25/2012 dated 20.06.2012 or not, has been disposed of by the Ld. Single Judge of the Hon'ble High Court vide order dated in 20th

February 2025 in W.P.No.9522/2021 C/W with other writ petitions with directions to the petitioners to raise all contentions before the adjudicating authority in respect of show cause notices pending adjudication.

¶4Further, in respect of adjudication orders already passed by the authorities, such orders have been set aside and the matters have been relegated permitting the petitioners to take to contentions raised in the petitions filed before this Hon'ble Court.

WHEREFORE, in view of the above, the Petitioner craves the leave of this Hon'ble Court to withdraw the above petition as well as the appeal filed before Hon'ble CESTAT along with liberty to challenge the adjudication order before the Ld. Single Judge of this Hon'ble Court seeking appropriate reliefs."

In view of the above, these Writ Petitions are disposed off as withdrawn, costs having been made easy.

Sd/- (KRISHNA S DIXIT) JUDGE

Sd/- (RAMACHANDRA D. HUDDAR) JUDGE cbc List No.: 1 Sl No.: 3