2024 (12) TMI 223

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....270 OF 2024 - -<br>Service Tax<br>M.S. SONAK & JITENDRA JAIN, JJ. For the Petitioner: Dr Avinash Poddar, through V.C. a/w Ms Deepali Kamble, in WP/400/2024. For the Respondents: Mr Y R Mishra, a/w Mr S D Deshpande, Mr Satyaprakash Sharma, in WP/400/2024. For the Petitioner: Mr Prakash Shah, a/w Mr Jas Sanghavi i/b PDS Legal, in WP/14270/2024. For Respondents 1 to 3: Mr Karan Adik, a/w Ms Ni....

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....cepted it in the affidavits filed on behalf of the respondents. 6. In Writ Petition No. 14270 of 2024, the Assistant Commissioner of CGST filed an affidavit on 08 November 2024. In paragraph No.6 of this affidavit, the affiant has very fairly stated as follows: - "...I say that although in the present case the PETITIONER has made payment from Electronic cash ledger, which is as good as cash pay....

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.... 2024 is not categorical, it is obvious that the Union of India cannot take a separate stand in this matter. 9. In any event, we are satisfied that the issue raised in these petitions is covered by the decision of the Coordinate Bench in Reliance Infrastructure Limited vs. Union of India 2023 (69) G.S.T.L. 25 (Bom.). Ultimately, the record shows that the petitioners made pre-deposits, whether in ....