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2023 Supreme(Bom) 1413

G. S. KULKARNI, JITENDRA JAIN
Coventry Estates Pvt. Ltd. – Appellant
Versus
Joint Commissioner CGST and Central Excise – Respondent


Advocates:
Advocate Appeared:
For the Petitioner: Mr. Bharat Raichandani a/w. Mr. Prathamesh Gargate, Ms. Roshni Naik and Mr. Dharmesh Jain i/b. Anil Agarwal
For the Respondent: Mr. Karan Adik a/w. Mr. Satyaprakash Sharma

JUDGMENT :

G.S. Kulkarni, J.

1. Rule made returnable forthwith. Respondents waive service. By consent of the parties, heard finally.

2. This petition under Article 226 and 227 of the Constitution has prayed for the following substantive reliefs:

    “a) that the Hon’ble Court be pleased to issue a writ of mandamus, a writ in the nature of mandamus and/or any other appropriate writ, direction or order, striking down, quashing and setting aside the impugned show cause notice dated 16 March, 2012 issued by respondent no. 1, being “Exhibit A” to the petition, and all proceedings in respect thereof or arising therefrom;

b) pending the hearing and final disposal of the present petition, this Hon’ble Court be pleased to stay the effect of operation of the impugned show cause notice dated 16 March, 2012 issued by the respondent no. 1, being “Exhibit A” to the petition, and any adjudication, act or proceedings sought to be initiated by the respondents pursuant thereto.”

3. The relevant facts are required to be noted: The petitioner, formerly known as S and H Services Pvt. Ltd., was engaged in the construction of a residential complex. For such work, the petitioner had entered into a contract with on

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