TaxTMI 
TaxTMI 
2023 (12) TMI 1138
X X X X Extracts X X X X
X X X X Extracts X X X X
....y other appropriate Writ or Order or Direction declaring the action of the 2nd Respondent in passing Order dated 10.07.2023 having reference No. DIN 3716052325788/2017-18, DIN 3716052314875/2018-19, DIN 3716052378825/ 2019-20, DIN 3716052376971/2020-21 directing payment of tax Rs 1,05,11,640/- penalty and Interest of Rs. 65,56,649/ as arbitrary, contrary to law and in violation of principles of natural justice and/or pass such other order or orders as the Hon'ble Court may deem fit and proper in the circumstance of the case." 2. The petitioner's grievance is that he is the owner of the Godown Nos. 03, 07, 08 & 09 having total capacity of 35000 Mts situated at M/s Jagadish & Others Warehouses, Bhanuprakash Nagar, Sitarampet Village, Yerpedu....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... possession and therefore the said activity attracts tax @ 9% under SGST & CGST as prescribed in Entry No. 997212 and disagreed with the contention of the petitioner that the services rendered by the petitioner are exempted under Notification No. 12/2017 - Central Tax (Rate), dated 28.06.2017. (a) It is the case of the petitioner that under Notification No. 12/2017, all the services related to supplies like loading, unloading, storage or warehousing including those of renting and leasing is exempted from tax if such supplies are made to the Government or Government Authority. The APSCSCL is apparently a Government Authority as the Government holds more than 90% on equity shares and therefore, the transaction exempted from tax. Hence the w....
X X X X Extracts X X X X
X X X X Extracts X X X X
....spondents. 5. While learned counsel for the petitioner Sri Shaik Jeelani Basha reiterated his pleadings in his argument, learned Government Pleader took a fundamental objection regarding the entertainability of the writ petition on the ground that the petitioner has an efficacious and alternative remedy of appeal and therefore the writ petition is not maintainable. He placed reliance on the decision of Hon'ble Apex Court in Assistant Commissioner (CT), Kakinada vs. Glaxo Smith Kline Consumer Health Care Ltd 2020 SCC OnLine SC 440 = (2020) 19 SCC 681. 6. The point for consideration is whether there are merits in the writ petition to allow? 7. POINT:- We gave our anxious consideration to the above respective submissions, particularly the p....