2026 (6) TMI 839

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....e: For the Petitioner(S) No. 1: Mr. Anand Nainawati (5970). For the Respondent(S) No. 1,2: Ms Pruth D. Bhavsar, Mr. Ankit Shah (6371). ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. At the outset, learned advocate Mr.Anand Nainawati, appearing for the petitioner, has very fairly submitted that the issue raised in the present writ petition i.e. the challenge to the impugne....

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....r has been asked to Show Cause as to why the specified amount of Service Tax, interest and penalties should not be demanded and recovered from it." 3. The petitioner has assailed the show cause notice dated 13.03.2018 issued under Section 73(1) of the Act. 4. While issuing notice in the present matter, vide order dated 18.01.2019, this Court had recorded the submission that, since the provis....

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....very of arrears or remedy in respect of any such duty tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, an....

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...., does not merit acceptance." 6. Thus, the Coordinate Bench, after examining the provisions of Sections 173 and 174 of the CGST Act, categorically held that the respondent-authorities are duly empowered to institute and continue legal proceedings notwithstanding the enactment of the CGST Act, and rejected the contention raised on behalf of the assessee regarding lack of jurisdiction. 7. In v....