2023 (1) TMI 1187

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ran. For the Union of India : Mr. Ashutosh Misra for Respondent No.1-. For Respondent No.2 ; Ms. Asha Desai, Senior Standing Counsel with Mr. Ram Ochani. P.C. :- Heard the learned Counsel for the parties. 2. In view of the stand taken by the learned Counsel for the Respondents, it is not necessary to detail the facts of the case. The Petitioner has challenged the order passed by the Commi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Finance Act, 1994. The notice is eligible to avail the benefit of reduced penalty as per the provisions of Section 78 of the erstwhile Finance Act, 1994 on fulfillment of conditions therein. e. I confirm the demand of Service Tax on the differential value, totally amounting to Rs. 7,60,25,680/- (Rupees Seven Crore Sixty Lakh Twenty Five Thousand Six Hundred Eighty Only) during the period ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....para 7.16". 3. When the petition came up on board on 3 January 2023, the Respondents had contended that the Petitioner has an alternate remedy under the statute of filing an appeal. Thereupon, the following order came to be passed on 3 January 2023 : "The case of the Petitioner is that interference in writ jurisdiction is warranted as the Commissioner in the impugned order has taken a decision....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....quoted case law of Go Bindas Entertainment Pvt. Ltd. Vs. CST, Noida [2019 (27) GSTL 397 (Tri)] in their favour. It is ascertained from the jurisdictional authority that the case law referred by the noticee was accepted by the department on monetary grounds and not on merits. In the circumstances, the case law supra cannot be relied upon as a binding precedent". 5. The learned Counsel for the Res....