2021 (3) TMI 12

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....ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. We have heard Mr. Maulik Nanawati, the learned counsel appearing for the writ-applicant. 2. The subject matter of challenge in the present writ-application is to the order passed by the Assistant Commissioner, Central GST, Division Gandhinagar. Paragraphs-41 and 42 of the impugned order reads thus:- "41. Therefore, I find that the expenses....

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....the provisions of Section 78(1) of the Act. 42. The provisions of the repealed Central Excise Act, 1944, the Central Excise Tariff Act, 1985 and the amendment of the Finance Act, 1994 have been saved vide Section 174(2) of the CGST Act, 2017 and therefore, the provisions of the said repealed/amended Acts and Rules made there under are enforced for the purpose of demand of duty, interest etc. and....

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....r Only) under the provisions of Section 78(1) of the Finance Act. 4. The principal argument of the learned counsel appearing for the writ-applicant is that the royalty is not a payment in respect of any taxable service. Section6A of the Oilfields (Regulation and Development) Act, 1948 and Rule14 of the Petroleum and Natural Gas Rules, 1959 provided for payment of royalty on petroleum. It is the c....