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    <title>2022 (4) TMI 1097 - ORISSA HIGH COURT</title>
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    <description>The HC dismissed a writ petition challenging service tax liability on commercial training/coaching services. The petitioner disputed whether their activities attracted service tax under Finance Act, 1994 and GST under Central GST Act, 2017. The court held that determination of tax liability involves disputed questions of fact requiring adjudication by competent statutory authorities. The court declined to interfere with the inquiry process, noting that the appropriate authority was competent to decide pending document supply applications in accordance with law. The petition was disposed of without judicial intervention in the administrative assessment proceedings.</description>
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    <pubDate>Thu, 21 Apr 2022 00:00:00 +0530</pubDate>
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      <title>2022 (4) TMI 1097 - ORISSA HIGH COURT</title>
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      <description>The HC dismissed a writ petition challenging service tax liability on commercial training/coaching services. The petitioner disputed whether their activities attracted service tax under Finance Act, 1994 and GST under Central GST Act, 2017. The court held that determination of tax liability involves disputed questions of fact requiring adjudication by competent statutory authorities. The court declined to interfere with the inquiry process, noting that the appropriate authority was competent to decide pending document supply applications in accordance with law. The petition was disposed of without judicial intervention in the administrative assessment proceedings.</description>
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