Karnataka High Court
M/S Lsk Projects Private Limited vs Union Of India on 18 November, 2025
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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NC: 2025:KHC:47513
WP No. 8999 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 18TH DAY OF NOVEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 8999 OF 2025 (T-RES)
BETWEEN:
M/S LSK PROJECTS PRIVATE LIMITED
NO.16, 3RD FLOOR, SAI NIVAS,
JP NAGAR 7TH PHASE, KOTHANOOR VILLAGE,
BENGALURU - 560 078
(REPRESENTED BY ITS DIRECTOR
L. SATHISH KUMAR)
...PETITIONER
(BY SRI. ATUL KRISHNA RAO ALUR, ADVOCATE)
AND:
1. UNION OF INDIA
THROUGH ITS SECRETARY (REVENUE)
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
GOVERNMENT OF INDIA,
Digitally signed
NORTH BLOCK,
by CHANDANA NEW DELHI - 110 001.
BM
Location: High 2. THE PRINCIPAL CHIEF COMMISSIONER
Court of
Karnataka OF CENTRAL TAX,
BENGALURU WEST COMMISSIONERATE,
1ST FLOOR, BMTC BUS STAND,
KANAKAPURA ROAD, BANASHANKARI,
BENGALURU - 560 070.
3. THE COMMISSIONER OF CENTRAL TAX,
SOUTH COMMISSIONERATE,
C.R.BUILDING, QUEEN'S ROAD,
BENGALURU - 560 001
...RESPONDENTS
(BY SRI. SWATI L. KAMAT, ADVOCATE FOR R1;
SRI. AKASH B. SHETTY, ADVOCATE FOR R2 & R3)
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NC: 2025:KHC:47513
WP No. 8999 of 2025
HC-KAR
THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE
CONSTITUTION OF INDIA PRAYING TO WRIT OF CERTIORARI
QUASHING THE IMPUGNED ORDER-IN-ORIGINAL VIDE ORDER NO.
OIO NO. 49/COMMR/ST/2023-2024 DATED 05/03/2024 ISSUED BY
RESPONDENT-3 FOR THE PERIOD 2015-16 IN SO FOR AS THE
PETITIONER IS CONCERNED. AND ETC.,
THIS PETITION, COMING ON FOR ORDERS, THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
In this petition, petitioner seeks for the following reliefs:-
"A. Issue a writ of certiorari, or Writ of Certiorari quashing the impugned Order-In-Original vide order No. OIO No.49/COMMR/ST/2023-2024 dated 05.03.2024 issued by Respondent-3 for the period 2015-16 in so for as the petitioner is concerned.
B. Issue writ of declaration or writ in the nature of declaration declaring that the Resp-3 was not right in levying the tax on the Gross works contract receipts executed by the Petitioner for the Assessment Years 2016-17 in so for as the petitioners is concern.
C. Issue writ of declaration or writ in the nature of declaration declaring that the VAT Act and Service Tax are mutually exclusive. Hence the Resp-3 was not right is levying the Tax on Works Contract.
D. Issue any other Writ or Directions deemed fit, in the facts and circumstances of the case, including the -3- NC: 2025:KHC:47513 WP No. 8999 of 2025 HC-KAR cost of the Writ Petition, in the interest of justice and equity."
2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
3. Though several contentions have been urged by both sides in support of their respective claims, the issue in controversy between the parties is directly and squarely covered by the judgment of the Co-ordinate Bench of this Court in the case of M/s.Karnataka Chinmaya Seva Trust Vs. Joint Commissioner of Central Tax in WP No.11154/2023 & connected matters dated 03.07.2024, wherein it was held as under;
"13. Accordingly, the following:
ORDER 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 -4- NC: 2025:KHC:47513 WP No. 8999 of 2025 HC-KAR 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."
4. Under these circumstances, the present petition is also disposed of in terms of the aforesaid judgment of the Co-ordinate Bench of this Court.
5. Accordingly, the impugned Order-in-original at Annexure- D dated 05.03.2024 is hereby quashed. -5-
NC: 2025:KHC:47513 WP No. 8999 of 2025 HC-KAR
6. The matter is remitted back to the concerned respondent to the stage of post show cause notice and to proceed further in accordance with law.
Ordered accordingly.
Sd/-
(S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 32