2023 (4) TMI 1024

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.... Petitioner : Mr. Joseph Prabakar For Respondent : Mr. V. Sundareswaran, Senior Panel counsel ORDER By consent of both parties, this writ petition is taken up for final disposal in the admission stage itself. 2. Mr. V. Sundareswaran, learned Senior Panel Counsel accepts notice for the respondent. 3. The grievance of the petitioner in this writ petition is that under the impugned ord....

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....petitioner had earlier challenged the Show cause notice issued by the respondents in W.P. Nos. 28468 and 28080 of 2021. 5. A learned Single Judge of this Court by her common order dated 10.08.2022 disposed of the said writ petitions on the ground that at the stage of Show cause notice, writ petitions cannot be entertained. But, however the learned Single Judge has made it clear that the respond....

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....vice Tax. 7. The learned Standing Counsel for the respondent would also submit that the decision of the Hon'ble Supreme Court in the case of Krishi Upaj Mandi Samiti vs. Commissioner of C.Ex. & S.T., Alwar reported in 2020 (58) G.S.T.L. 129 (S.C.) applies to the case of the petitioner and therefore, they are liable to pay Service Tax as demanded under the impugned order. However, the same i....