2024 (9) TMI 1783

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....iled with the following main prayers :- i. To issue a writ of certiorari or such other writ(s), order(s) or direction(s) as may be appropriate, quashing the impugned show cause notice bearing show cause notice cum DRC No.19/ADC/GST/LKO/2024-25 dated 01.08.2024 contained in Annexure No.1 wherein the respondent no.1 seeks to levy GST on the Licence Fee collected by the petitioner. ii. To issue writ of certiorari or such other writ (s), order(s) or direction(s) as may be appropriate restraining the Respondent from undertaking any further proceedings pursuant to the impugned SCN till the disposal of the writ petition. iii. Without prejudice to the above paragraphs and in the alternative, an appropriate writ or order c....

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....petitioner was not required to get registered under the Service Tax regime, however, on 12.10.2021 the DGGI issued show cause notice seeking to level service tax on the lincence fee collected by the petitioner. The petitioner filed writ petition bearing Writ Tax no. 775 of 2022 [UPERC vs. Additional Director/ Deputy Director, Directorate General of Goods and Services Tax Intelligence] on 28.01.2022 which writ petition is pending. Again on 18.03.2024 the respondent no.1 has issued a letter seeking details of licence fees charged and collected by the petitioner from the licencees during the period of 2017-2018 up to 2023-2024. The petitioner submitted the details of the licencees as well as the financial year wise amount received from such....