2024 (10) TMI 115

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....C)/3418/2024 - -<br>GST<br>HONOURABLE MR. JUSTICE ARUN DEV CHOUDHURY For the Petitioner : Debarshi Kalita, Mr J Lotha, Mr. H R Das, Mr. D Thaosen, Mr B.D. Das For the Respondent : DY.S.G.I., ORDER PER 1. Heard Mr. B.D. Das learned senior counsel assisted by J Lotha learned counsel for the petitioner. Also heard Mr. S.C. Keyal learned standing counsel, CGST 2. The petitioner is a leg....

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....raised. 4. The petitioner also relied on an order dated 27.11.2021 passed by the Commissioner, CGST, Commissionerate Guwahati, whereby, in similar circumstances, similar notice issued against the practicing advocates were set aside and it was observed that the advocates in terms of the notification dated 20.06.2012, are not liable to pay Service Tax/GST. However, without considering the said re....