2026 (7) TMI 1364

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....etitioner(s) No. 1: Amal Paresh Dave (8961). For the Petitioner(s) No. 1: Mr Paresh M Dave (260).   For the Respondent(s) No. 1,2: Ms Hardika Vyas (11450).   ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. The present writ petition has been filed for the following relief: "13(A) That Your Lordships may be pleased to issue a Writ of Certiorari or any othe....

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....ith the application filed by the petitioner, without considering the aspect of the provisions of Service Tax (Finance Act, 1944) not being applicable to the petitioner, has remanded the matter to the adjudicating authority. While placing reliance on the judgment of this Court dated 07.01.2023 passed in Special Civil Application No.586 of 2021, it is submitted that the CESTAT cannot adopt such a cu....

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.... since it carried out the construction of residential quarters undertaken by the Gujarat State Police Housing Corporation Limited, the same is not taxable under the "construction of residential complex service". Upon various judgments reliance was placed, including the judgments of the CESTAT, which are referred in the impugned order. One of such judgments is passed by the CESTAT, Ahmedabad, in th....

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....ad of remanding the matter to the adjudicating authority, thereby giving rise to a further round of litigation, as the petitioner would then be faced with an order of the adjudicating authority if it were against him, he would again be compelled to approach the CESTAT by pointing out the settled legal precedent. The endeavor of the CESTAT should be to avoid multiplicity of the proceedings. 7. H....