2022 (3) TMI 264

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....HC (Judgement / Order / Decisions)<br>Dated:- 2-3-2022<br>WP(C)/5209/2021 - -<br>GST<br>HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA FOR THE PETITIONER : MS. M BHATTACHARJEE FOR THE RESPONDENT : SC, GST ORDER Heard Ms. M Bhattacharjee, learned counsel for the petitioner. Also heard Mr. S C Keyal, learned counsel for the respondents in the GST Department. 2. The petitioner whic....

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....etitioner had paid all the necessary service tax that was payable under the law and for certain period thereof they are not required to pay the service tax as because of the change in law where the service provider is not required to pay the service tax. 4. Mr. S C Keyal, learned counsel for the GST department on the other hand raises a contention that there was no other option available to the....

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....Court and then embark upon the question as to whether the tax was paid or not. The said exercise would be further inappropriate from the point of view of the submission of Mr. S C Keyal, learned counsel for the GST department that the petitioner had not produced all the relevant materials before the authorities and nor had cooperated with the authorities. 6. Considering the matter in its entire....