2024 (4) TMI 1330

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.... For the Respondent : Dr. K. N. Singh, ASG, Mr. Anshuman Singh, Sr. SC, CGST& CX, Mr. Shivaditya Dhari Sinha, JC to ASG, Mr. Devansh Shankar Singh, JC to ASG. ORAL JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE The petitioner is concerned with Assessment Years 2015-16 and 2016-17. The petitioner is a works contractor who is said to be engaged in construction of roads, bridges etc. used by ....

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....titioner relies on Annexure-3 produced in the writ petition wherein paragraph-13 are services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of a road, bridge, tunnel, or terminal for road transportation for use by general public, which have been exempted. 4. The petitioner also relies on Annexure P-....

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....ourt after preconsultation, the Department may be given liberty to revive the earlier show cause notice to obviate any objection in regard to limitation. Issue notice confined to the above issue, returnable in eight weeks." 6. The matter is pending before the Hon'ble Supreme Court but however the Hon'ble Supreme Court was also of the opinion that the proceedings should be completed by ....