2026 (9) TMI 69

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.... appeal under Section 4 of the Karnataka High Court Act, 1961, questioning the correctness and legality of the order dated 17.12.2025 in W.P.No.37239/2025 passed by the learned Single Judge, whereunder the learned Single Judge allowed the writ petition of the respondent and passed the following order: "8. In the result, I pass the following: ORDER (i) Petition is hereby allowed and disposed of in terms of M/s Pramur Homes And Shelters Vs. The Union of India and Ors. in W.P. No.33081/2025 dated 11.12.2025. (ii) The impugned show cause notice dated 01.08.2024 at Annexure-A as well as Order-in-Original dated 31.01.2025 at Annexure-B and Order-in-Appeal dated 28.11.2025 at Annexure-C and all further proceedings, or....

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....s depending upon facts of each case. 5. Learned counsel Sri. Bharath Kumar for respondent-assessee would further contend that the respondents were before the learned Single Judge, questioning the common/ consolidated show-cause notice for the periods from 2017-18 to 2022-23 as well as the Order-in-Original dated 30.01.2025 and Order-in-Appeal dated 28.11.2025 (Annexure-C). Learned counsel Sri. Bharath Kumar referring to the Order-in-Appeal dated 28.11.2025 (Annexure-C) would submit that no opportunity of hearing was provided to the respondents. Further, he would submit that the opportunity provided was to hear on condonation of delay in preferring the appeal and not on merits. Further, referring to Annexure-D produced by the appellants a....

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....e appeal. However, it is seen that the said personal hearing notice was communicated to the respondents on 07.11.2025. The respondents appeared before the Commissioner, Central Taxes (Appeals-II) on 10.11.2025. The order sheet/note sheet of the proceedings on 10.11.2025 of the Commissioner of Central Taxes (Appeals-II) reads as follows: OFFICE OF THE COMMISSIONER OF CENTRAL TAX (APPEALS-II) TRAFFIC TRANSIT MANAGEMENT CENTRE, BMTC BUILDING, 4TH FLOOR, ABOVE BMTC BUS STAND, DOMLUR, OLD AIRPORT ROAD, BANGALORE-560 071. A.No.70/2025-26 Date:10.11.2025 Name of the Applicant :: Sri.Nanid Buildcon Name of the Respondent :: Joint Commr, North Commte Name & Signature of the Consultant Advocate....