2023 (1) TMI 1474

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....21 and 825 of 2021. Mr. Bharat Raichandani with Mr. Rishabh Jain i/b. UBR Legal Advocates for the Petitioners in WP Nos. 1466 of 2021, 1449 of 2021, 1714 of 2021 and 5375 of 2022. Mr. Prithviraj Choudhari i/b. Vaish Associates for the Petitioner in WP No. 1822 of 2021. Ms. Asha Desai with Ms. Sangeeta Yadav for the Respondent in WP No. 822 of 2021. Mr. J.B. Mishra with Mr. Dhananjay Deshmukh for the Respondent/ Revenue in WP No. 1466 of 2021, 1822 of 2021, 1449 of 2021 and 1714 of 2021. Mr. Yashodeep Deshmukh for Respondent No.5 in WP No. 1822 of 2021. ORDER P.C. :- Heard the learned Counsel for the parties. 2. Common ground raised in these petitions is that the impugned Show Cause Notices raising demand of servic....

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....Hitachi Power Europe GMBH Versus C.B.I. & C. [2019 (27) G.S.T.L. 12 (Mad.)], Freight Systems (India) Pvt. Ltd. Versus Commr. of CGST & C. Ex., Chennai [2019 (368) E.L.T. 506 (Mad.)], Siemens Ltd. Vs. State of Maharashtra and Ors. [(2006) 12 SCC 33], Principal Commissioner, Central Excise, Service Tax and Central Tax Commissionerate Versus Amadeus India Pvt. Ltd. [Special Leave Petition (Civil) Diary No (s). 35886 of 2019 dated 4 November 2019], M/s. Excellency Service Versus Union of India [2021 Law Suit (Bom) 969], DHR Holding India Pvt. Ltd. Versus Union of India [Bombay High Court (OS) Writ Petition No. 796 of 2021 dated 14 February 2022], Back Office IT Solutions Pvt. Ltd. Versus Union of India [2021 (50) G.S.T.L. 522 (Del.)], Yaduka Ag....

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....Management Consultants P. Ltd. [2011 (24) S.T.R. 287 (Kar.)], Kush Constructions Versus CGST Nacin, ZTI, Kanpur [2019 (24) G.S.T.L. 606 (Tri. All.)], Commissioner of C. Ex., Bangalore Versus Brindavan Beverages (P) Ltd. [2007 (213) E.L.T. 487 (S.C.)], Sharma Fabricators & Electors Pvt. Ltd. Versus C.C.E. Allahabad [2017 (5) G.S.T.L. 96 (Tri. -All.)], Union of India Versus Vicco Laboratories [2007 (218) E.L.T. 647 (S.C.)], State of West Bengal Versus Calcutta Club Limited [2019 (29) G.S.T.L. 545 (S.C.)], Kothari Petrochemicals Ltd. Versus Union of India [2015 (316) E.L.T. 17 (Mad.)], Union of India Versus Kothari Petrochemicals Ltd. [2019 (367) E.L.T. 530 (Mad.)] and Sai Cuisine Hospitality Pvt. Ltd. & Anr. Versus Union of India & Ors. [Bomb....