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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
ARUN MONGA, YOGENDRA KUMAR PUROHIT
Hazi A.P. Bava And Company – Appellant
Versus
Commissioner, Central Excise And Goods And Service Tax, Commissionerate – Respondent
| Table of Content |
|---|
| 1. factual background of service tax demands (Para 2) |
| 2. arguments on tax liability of fabrication services (Para 6 , 7) |
| 3. court's analysis on limitation and fairness in adjudication (Para 8 , 9 , 10 , 11 , 12 , 13 , 15 , 16 , 17) |
| 4. ratio decidendi regarding the revived adjudication (Para 18) |
| 5. final judgment and order of relief (Para 19 , 20 , 21) |
ORDER :
Arun Monga, J
1. Above titled three writ petitions are being decided vide instant common order since a common assessment order dated 24.10.2019 passed by the Joint Commissioner, Central Excise and Goods and Service Tax qua three financial years i.e. 2007-2008, 2009-2010 and 2010-2011, whereby the additional demand of sum of Rs. 81,46,056/-, Rs. 1,04,97,017/-, and Rs. 1,03,44,427/- respectively have been raised, is under challenge therein.
2. Succinctly speaking, the relevant facts of the case, shorn of unnecessary detail, are as follows:
FACTS
2.1 The petitioner is a proprietorship concern engaged in the fabrication and erection of structures at the sites of principal employers using materials supplied by them and is registered under the Service Tax laws. Pursuant to work orders dated 31.01.2007 issued by M/s Aditya Ceme
The court emphasized timely adjudication of tax matters under Section 73(4B) of the Finance Act, affirming that prolonged departmental delays undermine fairness and legality.
The court held that a service tax demand order issued after the statutory time limit is invalid, emphasizing the necessity for timely adjudication in tax matters.
The extended period of limitation under Section 73(1) of the Finance Act, 1994 can only be invoked with allegations of fraud, collusion, wilful mis-statement, suppression of facts, or contravention o....
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