2019 (9) TMI 1016

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....Practice for the Petitioner. Mr. Dushyant Kumar, AGP for the Respondent - State. P.C. :- This Petition under Article 226 of the Constitution of India challenges the action of the Deputy Commissioner of Sales Tax (Respondent No.4) and the Assistant Commissioner of Sales Tax (Respondent No.5) in insisting on adjudicating upon show cause notices dated 24 July 2015, 26 September 2017, 10 Octo....

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..... It is the Petitioners contention that the use of its brand name / trademark by its group companies for a consideration does not have any element of sale as it is in the nature of service, on which service tax payable under the Finance Act, 1994 has been discharged. Thus, it is submitted that there is no obligation to comply with the Act and all proceedings under the Act are without jurisdiction.....

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....s likely to be heard and disposed of in the near future. We are informed that there is no change in facts and/or in law for the years covered by the impugned notices and the appeal pending before the Hon'ble Supreme Court. 5. It is further submitted that subsequent to the decision of this Court in Tata Sons Ltd. v. State of Maharashtra (supra). This Court in Subway Systems India Pvt. Ltd. v. Th....

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....r the matter was argued for some time, Mr. Dada, learned Senior Advocate on instructions states that without prejudice to the Petitioner's right and contentions, they would file the audit report in Form E-704 for the subject Financial Years 2012- 13, 2013-14, 2016-17 and 2017-18 within a period of four weeks from today. It is important to bear in mind that for the subject Financial Years, the Peti....