Adv. Pooja Patil vs Deputy Commissioner, CGST and CX Division VI, Raigad Commissionerate

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2024 Supreme(Bom) 82

G. S. KULKARNI, KISHORE C. SANT
Adv. Pooja Patil – Appellant
Versus
Deputy Commissioner, CGST and CX Division VI, Raigad Commissionerate – Respondent

Advocates:
Advocate Appeared:
For the Appellant : Mr. Chetan Kapadia a/w Ruturaj Pawar
For the Respondent: Ms. Sangeeta Yadav a/w Ashutosh Mishra

JUDGMENT :

G.S. Kulkarni, J.

1. This Petition under Article 226 of the Constitution of India assails an Order-in-Original dated 26th October, 2023 passed by the Deputy Commissioner, CGST and C. Excise, Raigad, whereby an amount of Rs.35,82,298/- towards service tax under the provisions of Section 73(1) of Finance Act, 1994 read with Section 174 of Central Goods and Service Tax Act, 2017, has been ordered to be recovered from the Petitioner interalia with interest and penalty. The operative part of the impugned order reads thus :-

“ORDER

(i) I confirm the Service Tax demand of Rs.35,82,298/- (Rupees Thirty Five lakh Eighty Two Thousand Two Hundred and Ninety Eight Only) (including E. Cess SHE Cess, Swachh Bharat Cess and Krishi Kalyan Cess as and where applicable) under the proviso to Section 73(1) of Finance Act, 1994 read with Section 174 of Central Goods and Service Tax Act, 2017 (CGST Act, 2017) and the same should be recovered from M/s. Pooja Chandrashekhar Patil forthwith.

(ii) I order recovery of Interest at appropriate rates and as applicable in force, on the demand confirmed at (I) above, under Section 75 of the Finance Act, 1994 read

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2024 Supreme(Bom) 82

G. S. KULKARNI, KISHORE C. SANTAdv. Pooja Patil – AppellantVersusDeputy Commissioner, CGST and CX Division VI, Raigad Commissionerate – Respondent

Cases Referred (1)

G. S. KULKARNI, KISHORE C. SANT
Adv. Pooja Patil – Appellant
Versus
Deputy Commissioner, CGST and CX Division VI, Raigad Commissionerate – Respondent