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2023 Supreme(Mad) 216

ANITA SUMANTH
Amirta International Institute of Hotel Management, (Now known as Chennais Amirta International Institute of Hotel Management – Appellant
Versus
Principal Commissioner of CGST & Central Excise – Respondent


Advocates:
Advocate Appeared:
For the Appellant : Ms.Radhika Chandrasekhar
For the Respondents: Mr.R.Sankara Narayanan, For Mrs.Hema Muralikrishnan, Mr.Rajnish Pathiyil, Mr.V.Sundareswaran, Adv

ORDER :

Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorari, to call for the records of the First Respondent in the impugned Order-In-Original No.27/2019 dated 17.10.2019, quash the same as the same is beyond the scope of Section 174(2) of the CGST Act, 2017; without jurisdiction as it has been passed by the First Respondent when the Notice has been issued by the Second Respondent; as it seeks to levy service tax on permanent transfer of copyright in musical works in violation of Section 65B(44) of the Finance Act, 1994 and denies exemptions conferred through Notification No.25/2012 dated 20.06.2012 and denies the rights conferred on the petitioner under the provisions of the Copyright Act, 1957.

Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorari, to call for the records in the proceedings in Show Cause Notice No.11/2019 dated 09.04.2019, in F.No.INV/DGGSTI/CZU/ST/21/2018, issued by the Respondent and quash the same as arbitrary and illegal.

Prayer: Writ Petition filed under

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