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PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN
Nagar Palika – Appellant
Versus
Assistant Commissioner, Central Good And Service Tax, Division-I – Respondent
ORDER :
1. The present writ petitions under Article 226 & 227 of the Constitution of India have been preferred, in sum and substance, claiming the following reliefs:-
i. By way of an appropriate writ, order or direction, the order dt. 30.12.2022 (Annexure-2) may kindly be declared illegal and be quashed and set aside and it may be upheld that the petitioner is exempted from the tax liability, penalty and interest.
ii. That further it may be declared that the petitioner is not covered under the provisions of Service Tax under Section 65B (41), Section 66E(a), Section 65B(44), Section 66B, Section 66B(44), Section 66(D), sub clauses (a) to (q), section 68, 69 and section 70 under the act read with rule 4, 6 and 7 of service tax rules 1994.
iii. That in alternate penalty imposed by the respondent by virtue of order dt. 30.12.2022 (Annexure-2) may be ordered to be waived off in the Amnesty Scheme of the Government.
iv. That the letter dt. 20.02.2024 (Annexure-3) may kindly be declared illegal and be quashed and set aside. The amount recovered from the account of the petitioner may be r
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