2024 (7) TMI 864

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....ch of the High Court of Gujarat in L and T Hydrocarbon Engineering Ltd. Versus Union of India R/ Special Civil Application No. 11308 of 2019 dated 3 February 2022. The learned Counsel for the Petitioners states that one investigation was launched against the Petitioners and in respect of the excise duty petition was filed in the High Court of Gujarat, and the present petition filed in this Court arises from the same investigation as regards the service tax. The learned Counsel for the Petitioners states that there is no reason why the Respondents should keep contesting this petition when they have not challenged the judgment and order dated 3 February 2022 passed by the High Court of Gujarat. 2. The petition is being adjourned from time ....

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.... difference between the two proceedings is that the demand involved in the show cause notice before the Gujarat High Court was in respect of Excise Duty and in the present case it is Service Tax. We had also made an enquiry with the Respondents, which is recorded in the earlier orders, that whether the Revenue had challenged the order of the Gujarat High Court to which it was categorically informed to us by the learned Counsel for Respondents, on instructions, that the Revenue has decided not to challenge the order which fact is also placed on an affidavit. 2. The matter was argued for some time on the last occasion and it was adjourned for the learned senior advocate for the Respondents to take instructions as to whether there is any fa....