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IN THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM & ARUNACHAL PRADESH) PRINCIPAL SEAT
SOUMITRA SAIKIA
Green Valley Diagnostics & Hospitals Pvt. Ltd. – Appellant
Versus
Union of India Represented by its Secretary to the Government of India, Ministry of Finance, Department of Revenue – Respondent
| Table of Content |
|---|
| 1. factual history regarding healthcare service provision and service tax notice. (Para 1 , 2) |
| 2. challenge against the show cause notice and the resulting order-in-original. (Para 3 , 4 , 5 , 6 , 7) |
| 3. exemption claim under notification no. 25/2012 for healthcare services. (Para 8 , 9 , 10 , 11 , 12 , 13) |
| 4. illegality of determining tax liability solely based on form 26as. (Para 14 , 15 , 16 , 17 , 18 , 19 , 20) |
| 5. unlawful invocation of extended limitation period under section 73. (Para 21 , 22 , 23 , 24 , 25 , 26 , 27 , 28) |
| 6. maintainability of writ petition despite alternative statutory remedies. (Para 29 , 30 , 31 , 32 , 33 , 34 , 35 , 36) |
| 7. judicial assessment of jurisdiction to invoke extended period of limitation. (Para 37 , 38 , 39 , 40 , 41 , 42 , 43 , 44 , 45 , 46 , 47 , 48 , 49 , 50 , 51 , 52 , 53 , 54 , 55 , 56 , 57 , 58 , 59 , 60 , 61 , 62) |
| 8. intervention by high court where jurisdictional error is demonstrated. (Para 63 , 64 , 65 , 66 , 67 , 68 , 69 , 70 , 71 , 72 , 73 , 74 , 75 , 76 , 77) |
JUDGMENT :
SOUMITRA SAIKIA, J.
The Petitioner is a private limited company incorporated in the year 2002 and is engaged for providing health care services from its Diagno
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