2019 (9) TMI 707

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....spondents. P.C. : This petition under Article 226 of the Constitution essentially challenges a show-cause-notice dated 24 April 2019 issued by the Joint Director General of Goods and Service Tax Intelligence, Zonal Unit-Mumbai, an officer of Respondent No.2. The impugned notice calls upon the Petitioner to show cause why an amount of Rs. 95.38 lakh of service tax not paid by the Petitioner d....

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.... is the petitioner's contention that the assessment being subjected to tax is a loan and not on advance, therefore, outside the ambit of consideration to be taxed for service provided. These are issues which are best adjudicated before the Authority as it involves investigation into facts. In case the Petitioner succeeds, the other issues would not arise. 3. Therefore, at this stage, we are....