TaxTMI 
TaxTMI 
2026 (9) TMI 67
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.... For the CGST & CX: Dr. K. N. Singh, Additional Solicitor General, Mr. Anshuman Sigh, Advocate, Sr. S.C. ORAL ORDER (PER: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) Heard learned counsel for the petitioner and learned Additional Solicitor General for the Department of CGST&CX. 2. Petitioner in the present writ application is seeking the following reliefs: - "(i) For issuance of order/direction or a writ of certiorari for quashing and setting aside the order dated 14.09.2023 passed by the respondent Commissioner, C.G.S.T. and CE, Patna (contained in Annexure- P8) whereby and where under he has directed the petitioner to make payment of service tax including cess amounting to Rs. 4,03,53,185/- (Rupees Four Crore, Thre....
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....sion, Darbhanga which is also a government company. It is stated that the present writ application pertains to the services rendered to the aforesaid authorities by the petitioner during the financial years 2015-16 and 2016-17. 4. The petitioner was served with a notice on 16.04.2021 from the Respondent Superintendent, CGST & CX Range- Darbhanga, calling upon him to submit within three days from the receipt of the said letter with regard to the difference between the turnover shown in the income tax return viz-a-viz the turnover shown in the service tax return for the financial years 2015-16 and 2016-17. It was alleged that the petitioner had not paid or short paid service tax for the aforesaid period. 5. In response to the said notic....
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....ken up for consideration, the Hon'ble Division Bench of this Court presided over by the then Hon'ble the Chief Justice passed the following order on 24.10.2024:- "The petitioner is aggrieved with Annexure-P8, by which he was imposed with the liability to tax under the C.G.S.T Act. 2. The petitioner's contention is that the entire contracts carried on by him are exempted as per Annexure-P9 Notification bearing No. 25 of 2012- Service Tax dated 20.06.2012. However, the order itself indicates that there was no agreement produced by the petitioner along with the objection. The learned Counsel for the petitioner submits that the agreements were submitted by a separate e-mail. 3. In any event, it is admitted that along ....
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....of hearing of the writ application, the learned counsel for the petitioner has brought to the notice of this Court the supplementary affidavit filed on behalf of the petitioner. It is reiterated that the petitioner had submitted an exhaustive list of documents along with agreement and other papers earlier but those were not considered by this Court, even as the respondent's counsel had not filed any counter affidavit. 12. In sum and substance, the submission of learned counsel for the petitioner is that the respondent authorities have passed the impugned order by ignoring the documents placed on record and the notification issued by the Government of India, whereunder the services rendered by the petitioner under the agreements in questi....