2021 (1) TMI 631

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....A) That Your Lordships may be pleased to issue a writ of Mandamus or a writ of Certiorari or any other appropriate writ, order or direction quashing and setting aside the order dated 30.07.2020 passed by Commissioner of Central Goods and Service Tax & Central Excise, Ahmedabad (AnnexureA); (B) Your Lordships may be pleased to pass appropriate order or direction pending the hearing and final disposal of this petition, restraining the Respondents by themselves, their officers, subordinates, servants and agents to refrain from acting upon or taking any further steps or proceedings in pursuance of and/or in implementation and/or in furtherance of the impugned order dated 30.07.2020 passed by Commissioner of Central Goods & Service Tax & Centr....

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....ch as the authority has unlawfully brushed aside decision and findings of Commissioner (Appeals) rendered in the case of similarly situated university. During the course of investigation and adjudication, the petitioner has brought on record order dated 29.11.2018 of the Commissioner (Appeals) rendered in the case of M/s. Doctor Hari Singh Gour Vishwavidyalay, Sagar holding that activity of granting affiliation was not chargeable to service tax. A copy of the said order is annexed hereto and marked as "ANNEXUREH". It was also pointed out that the said proceedings were initiated in respect of same period of time and the order of the Commissioner (Appeals) was accepted by the department and was not carried forward in appeal. The authority h....

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....rmly on all similarly situated entities and failure to implement such law in a consistent and uniform manner would lead to blatant discrimination prohibited under law. In this regard, reference may be made to judgment of this Hon'ble Court in the case of Darshan Boardlam Ltd. vs Union of India reported in 2013 (287) ELT 401 (Guj.) wherein this Hon'ble Court has not only held that the Circulars issued by the Board are binding on the authorities but have also held that implementation of Central levy has to be consistent and uniform all throughout the Country. It is further held that if the authority of certain State or Commissionerate refuses to allow benefit of exemption to manufacturers located in that State or Commissionerate but other man....

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....and. According to Mr. Gupta, the Department has accepted the order passed by the office of the Commissioner (Appeals) referred to above and in that view of the matter, the impugned order in the present case could not have been passed. 6. We are of the opinion that, we should not entertain this writ application as the writ applicant has an alternative remedy of filing a statutory appeal against the impugned order-in-original under Section 86 of the Finance Act, 1994. We are unable to appreciate the contention raised by Mr. Gupta that the Ground No.14J referred to above, may not be appreciated by the Appellate Authority or may not fall within his jurisdiction to consider the same. 7. The Appellate Authority is well within its jurisdiction t....