2019 (7) TMI 155

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....ustice Jyoti Saran And Mr. Justice Anjani Kumar Sharan For the Petitioner/s : Mr. P. K. Shahi, Sr. Adv., Mr. Arvind Kumar Verma, Adv. For the Respondent- GST& C. Excise : Mr. Satya Prakash Tripathy, Sr. Adv. For the Respondent-BSNL : Mr. Harendra Pd. Singh, Adv., Ms. Archana Sinha, Adv. ORAL JUDGMENT MR. JUSTICE JYOTI SARAN Heard Mr. P.K. Shahi, learned senior counsel appearing f....

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.... certain contracts as per the agreement, whatever was the liability towards the service Tax has been discharged by the petitioner, the position is contested by the BSNL by filing a counter affidavit and registering appearance through Mr. Singh who while espousing the cause of BSNL shifts the liability on the petitioner. It is this inter party dispute which led to the issuance of summons by the com....

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....y affidavit, subsequently filed, in no manner indicates a pre-judgment to the issue in contest rather paragraph 27 of the counter affidavit very clearly explains that notice has been issued to the two contesting parties i.e. the petitioner and BSNL for producing their documents in support of their respective claims but the petitioner instead of responding to the summons and producing documents for....