2025 (2) TMI 926

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....>2025 (2) TMI 926 - PATNA HIGH COURT - TMI<br>PATNA HIGH COURT - HC<br>Dated:- 14-2-2025<br>Civil Writ Jurisdiction Case No. 11975 of 2024 - -<br>GST<br>HONOURABLE MR. JUSTICE P. B. BAJANTHRI And HONOURABLE MR. JUSTICE SUNIL DUTTA MISHRA For the Petitioners : Mr. Sanjay Kumar, Advocate Mr. Bijay Kumar Pandey, Advocate Mr. Tejendra Sinha, Advocate For the Respondents : Dr. K.N. Singh, Sr. Advoc....

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....mpose Penalty of Rs. 10,000/- U/S 77(2) read with section 174 of the CGST Act. The aforesaid penalty and service tax has been impose for the financial year 2016-17 at that time CGST Act not in existence and at the relevant time the Finance Act - 1994 was applicable and in the Finance Act service provided (received) by eligible educational Institution was exempted. The petitioner has provided....