LAXMI NARAYAN SAHU Vs. UNION OF INDIA
HIGH COURT OF GAUHATI
Laxmi Narayan Sahu
UNION OF INDIA
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Achintya Malla Bujor Barua, J. -
(1.) Heard Mr. K.N. Choudhury, learned senior counsel for the petitioners. Also heard Mr. S.C. Keyal, learned ASGI for the respondent authorities.
(2.) In all the writ petitions, the demand-cum-show cause notices of various dates issued by the Assistant Commissioner, Central Goods and Service Tax of the district of Dibrugarh and Guwahati respectively are assailed. The said demand-cum-show cause notices are purportedly issued under Sections 75, 76 and 78 in respect of a proceeding initiated under Section 73(i) of the Finance Act of 1994, for failure on the part of the petitioners from paying the service tax that are leviable upon them. In all the writ petitions, the demand-cum-show cause notices are assailed on the ground that in view of the provisions of Section 173 of the Central Goods and Service Tax Act, 2017 ((for short, CGST Act of 2017), further proceedings that were initiated under Section 73(i) of the Finance Act of 1994 are no longer sustainable.
(3.) In the circumstance, a common question of law is involved in all the writ petitions, a determination of which would lead to an adjudication of the dispute raised therein, the writ petitions are taken up together for a final consideration.;
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