TaxTMI 
TaxTMI 
2023 (11) TMI 1398
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.... advocate Mr. Ranjan Mehta for the petitioner/applicant and learned advocate Mr. Priyank P. Lodha for the respondents. 2. Rule, returnable forthwith. Learned advocate Mr. Priyank Lodha waives service of notice of rule for and on behalf of the respondents. 3. Having regard to the controversy in narrow compass, with the consent of the learned advocates for the respective parties, the matter is taken up for hearing. 4. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: "C. Issue a Writ of Mandamus, Certiorari and Prohibition or any other appropriate writ/ order/ direction: "i. To quash the impugned order dated 10 May 2022 (enclosed as ANNEXURE 2) bein....
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....nd therefore, the petitioner was required to file the requisite return under the provisions of the Service Tax Act which was never filed by the petitioner and therefore the petitioner was called upon to give explanation as to why the return was not filed and the differential income of Rs. 12,40,73,337/- appears to be generated by providing taxable services has escaped the assessment. 5.3. It is the case of the petitioner that the petitioner was situated at Rajasthan for the relevant period of the year 2016-17 for which the show-cause notice was issued and the petitioner never worked as a Contractor for providing any services in Gujarat and in spite of that, the respondent-authorities situated at Gujarat issued the show-cause notice on th....
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....t-Authority situated in Gujarat under the provisions of the Service Tax Act to issue the show-cause notice on the basis of the Form 26AS alleging to be the third party information for the year 2016-17. 6.2. It was submitted that the petitioner had registration under the provisions of Goods and Service Tax Act in the year 2020 as the petitioner had provided services of construction in the year 2022 in the State of Gujarat and only on basis of such registration under the GST Act, the respondent-Authorities have issued the impugned show-cause notice for the period 2016-17 on the basis of the Form 26AS issued by the Income Tax Department which is available on the website of the Department. 6.3. Learned advocate Mr. Ajit Nair for the petit....
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....Rs. 1,86,10,999/-. 8. Heard the learned advocates for the respective parties and having considered the material on record, it appears that the respondent-authorities have issued the show cause notice only on the basis of the Form 26AS issued by the Income Tax Department which was made available as the petitioner had registered itself under the GST Act providing its PAN Number to the Service Tax Department and on the basis of such data, it appears that the respondent-Department has obtained the Form No. 26AS and presumed that the petitioner failed to submit the necessary returns for service tax under Section 73(2) of the Act 1994 and accordingly, issued the show-cause notice. 9. As per Section 66B of the Act, 1994 the charge of service....