Mr. J. N. Singh, Advocate for petitioner

Mr. N. T. Tribhuwan, Central Government Counsel for respondent No. 1

Mr. P. P. Dawalkar a/w Mr. P. P. Kothari, Advocate for respondent Nos. 2 to 6

CORAM : Smt. Vibha Kankanwadi & Hiten S. Venegavkar, JJ.

RESERVED ON : 04th November, 2025

PRONOUNCED ON : 14th November, 2025

JUDGMENT (PER : Hiten S. Venegavkar, J) :-

1. The present writ petition preferred under Article 226 and 227 of the Constitution of India. The petitioner, a government-registered civil contractor, has approached this court seeking a declaration that the common order dated 20.03.2023, passed by the Additional Commissioner, CGST and Central Excise, Nagpur-1 for the financial years 2015-2016 and 2016-2017, is non-est and bad in law. The petitioner further seeks a declaration that in view of Notification No. 25/2012, dated 20.06.2012, issued by the Ministry of Finance under Section 93 of the Finance Act, 1994, (for short “the Act”) the works of construction of roads executed for government departments are exempted from the levy of service tax. The petitioner also prays for quashing and setting aside the order dated 19.03.2025, passed by the Joint Commissioner, CGST and Central Excise,