Karnataka High Court
Smt Pramila Vishwanath Patil vs Union Of India on 25 February, 2025
Author: Suraj Govindaraj
Bench: Suraj Govindaraj
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NC: 2025:KHC-D:3824
WP No. 106512 of 2023
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 25TH DAY OF FEBRUARY, 2025
BEFORE
THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ
WRIT PETITION NO. 106512 OF 2023 (T-RES)
BETWEEN:
SMT PRAMILA VISHWANATH PATIL
AGE. 43 YEARS,
SHRI LAXMI GOVIND,
CTS NO.4856/108,
1ST MAIN, 4TH CROSS, SADASHIV NAGAR,
BELAGAVI-590010.
...PETITIONER
(BY SRI. ANIRUDHA R.J. NAYAK, ADVOCATE)
AND:
1. UNION OF INDIA
R/BY THE REVENUE SECRETARY,
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
NEW DELHI-110001.
2. THE COMMISSIONER OF CENTRAL TAX
AND CENTRAL EXCISE,
BELAGAVI CITY DIVISION,
ASHPAK
KASHIMSA
NO.71, CLUB ROAD,
MALAGALADINNI
BELAGAVI-590001.
Digitally signed by
ASHPAK KASHIMSA
MALAGALADINNI
Location: High Court of
Karnataka, Dharwad
Bench
Date: 2025.02.28
3. THE ASSISTANT COMMISSIONER OF
12:41:39 +0530
CENTRAL TAX AND CENTRAL EXCISE,
BELAGAVI CITY DIVISION,
NO.71, CLUB ROAD,
BELAGAVI-590001.
...RESPONDENTS
(BY SRI M.B.KANAVI, CGSC FOR R1,
SRI GIRISH S. HULAMANI, ADVOCATE FOR R2 & 3)
THIS WP IS FILED UNDER ARTICLE 226, 227 OF THE
CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF
CERTIORARI, OR A WRIT OR ORDER OR DIRECTION IN THE NATURE
OF WRIT OF CERTIORARI AND SET ASIDE THE ORDER-IN-ORIGINAL
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NC: 2025:KHC-D:3824
WP No. 106512 of 2023
NO. BEL/EXCUS/000/BEL/ CITY/AC/GS/56/2022-23 AND DIN.
20220757TC0000722597 DATED. 29.07.2022, PASSED BY
RESPONDENT NO.3 ENCLOSED AS ANNEXURE-C AS BAD IN LAW
AND ISSUE A WRIT OF CERTIORARI, OR A WRIT OR ORDER OR
DIRECTION IN THE NATURE OF WRIT OF MANDAMUS BY SETTING
ASIDE ORDER-IN-ORIGINAL NO. BEL/EXCUS/000/BEL/
CITY/AC/GS/56/2022-23 AND DIN. 20220757TC0000722597 DATED.
29.07.2022, PASSED BY RESPONDENT NO.3, ENCLOSED AS
ANNEXURE-C AND REMITTING THE MATTER BACK TO RESPONDENT
NO.3 TO ASCERTAIN THE APPLICABILITY OF SSI NOTIFICATION AND
ACTIVITY BEING COVERED UNDER NEGATIVE LIST OF SERVICES IN
SECTION 66D.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING,
THIS DAY, THE COURT MADE THE FOLLOWING:
ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ)
1. Learned counsel Sri M.B.Kanavi accepts notice for
respondent No.1.
2. Learned counsel Sri Girish Hulmani accepts notice
for respondent No.2 and 3.
3. Petitioner is before this Court seeking for the
following reliefs:
(a) A writ of certiorari, or a writ or order or direction
in the nature of writ of certiorari and set aside
the order-in-original No. BEL/EXCUS/000/BEL/
CITY/AC/GS/56/ 2022-23 and DIN.
20220757TC0000722597 dated 29.07.2022,
passed by respondent no.3 enclosed as
Annexure-C as bad in law, and
NC: 2025:KHC-D:3824
(b) Issue a writ of mandamus or a writ or order or
direction in the nature of writ of mandamus by
setting aside the order-in-original No.
BEL/EXCUS/000/BEL/CITY/AC/GS/56/2022-23
and DIN. 20220757TC0000722597 dated
29.07.2022, passed by respondent no.3,
enclosed as Annexure-C and remitting the matter
back to respondent No.3 to ascertain the
applicability of SSI notification and activity being
covered under negative list of services in section
66D.
4. The submission of the learned counsel for the
petitioner is that the lis in the matter is covered by
a Judgment of the coordinate bench of this Court
dated 03.07.2024 passed in Writ Petition
No.11154 of 2023 (T-IT) and connected matters.
5. The learned counsel for the respondents No.2 and
3 also confirms the said submission.
6. The coordinate bench of this Court in the above
said Judgement held in paragraph No.13 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
NC: 2025:KHC-D:3824
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 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."
7. In that view of the matter, I pass the following :
ORDER
Writ petition is disposed off in terms of
the above said judgement of a coordinate
bench of this Court. Accordingly, the
impugned order dated 29.07.2022 passed
NC: 2025:KHC-D:3824
by the 3rd respondent in No.BEL/EXCUS/
000/BEL/CITY/AC/GS/56/2022-23 and
DIN: 220757TC0000722597 vide
Annexure-C is quashed.
Sd/-
(SURAJ GOVINDARAJ)
JUDGE
CKK
CT:GSM
