2020 (6) TMI 577 - HC - GST

Issuance of SCN - vires of Section 66(E)(e) of the Finance Act, 1994 and Section 7(1A) read with Clause 5(e) of Schedule-II of the Central Goods and Services Tax Act - services rendered to the holders of accounts requiring minimum account balance to be maintained - period 1st April, 2013 to 30th June, 2017 - HELD THAT - Issue Notice.

Summary

Issues:
1. Exemption from filing certified/typed/translated copies of annexures, court fees, and attested affidavits.
2. Permission to file a lengthy synopsis and list of dates.
3. Impugning the vires of specific sections of the Finance Act and Central Goods and Services Tax Act.
4. Pending identical petition filed by another party.
5. Service of notice and participation in proceedings.

Exemption Applications (C.M. Nos.12947/2020, 12949/2020 & 12950/2020):
The applications seeking exemption from filing certified/typed/translated copies of annexures, court fees, and attested affidavits have been allowed, subject to exceptions and extant rules, and subsequently disposed of.

Permission to File Synopsis (C.M. No.12948/2020):
The application for permission to file a lengthy synopsis and list of dates has been allowed, subject to exceptions and extant rules, and the application has been disposed of accordingly.

Petition Impugning Specific Sections (W.P. (C) No.3634/2020 & C.M. No.12946/2020):
The petition challenges the issuance of a show-cause notice under specific sections of the Central Goods and Services Tax Act. It highlights the vires of Section 66(E)(e) of the Finance Act, 1994, and Section 7(1A) read with Clause 5(e) of Schedule-II of the Central Goods and Services Tax Act. Notably, a similar petition by another party is pending in court with an interim order in place.

Service of Notice and Participation (W.P. (C) No.3634/2020 & C.M. No.12946/2020):
The court has issued notice to the respondents, which has been accepted by their counsels. The petitioner is required to serve the remaining respondents electronically. Counter affidavits are to be filed within two weeks, with rejoinders before the next hearing date. The petitioner is permitted to reply to the show-cause notice and participate in proceedings, but no final adjudication order is to be passed until the next hearing scheduled for a specific date.

This detailed analysis of the judgment covers the issues of exemption applications, permission to file a synopsis, challenging specific sections of tax acts, pending petitions, and the process of serving notices and participating in legal proceedings.