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
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
State of Punjab V. Mohar Singh (AIR 1955 SC 84)
Brihan Maharashtra Sugar Syndicate Ltd. V. Janardan Ramchandra Kulkarni and others AIR 1960 SC 794
Nav Sahitya Prakash and ors. V. Anand Kumar and ors. (AIR 1981 All 200)
M/s.Rayala Corporation (P) Ltd. v. Director of Enforcement [1969 (2) SCC 412]
Raza Textiles Ltd. V. Income Tax Officer
Shree Bhagwati Steel Rolling Mills v. Commissioner of Central Excise and another [2015 (326) ELT 209
Shri Ishar Alloy Steels Ltd. v. JayaswalsNeco Ltd. [(2001) 3 SCC 609]
Wigan and Leigh College (India) Limited V. Joint Commissioner
State of Rajasthan v. Harnik Singh [2002 (3) SCC 481]
Sri Balaji Rice Company v. Commercial Tax Officer [(1984) 55 STC 292W (AP)]
Air India v. Union of India and Others [(1995) 4 SCC 734]
Kerala State Electricity Board v. Baiju Chandran [(2020) 4 KLT 204]
Commissioner of Cusoms v. Sayed Ali [2011 (265) E.L.T. 17 (S.C.)]
Kolhapur Canesugar Works Ltd. v. Union of India [(2000) 2 SCC 536]
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