2024 (2) TMI 1312 - HC - Service Tax

Circular issued by the Central Board of Indirect Taxes and Customs not considered by Respondent No.3 in passing the impugned order - HELD THAT - Stand over to 20th February 2024 to enable Respondents to place on record reply affidavit. Let a copy of the reply affidavit be served on the learned Advocate for the Petitioner well in advance. Till the next date of hearing, impugned order shall remain stayed.

Summary

The Bombay High Court ordered a stay on the impugned order until February 20, 2024, to allow the Respondents to file a reply affidavit. The Petitioner's Senior Advocate argued that the Circular from the Central Board of Indirect Taxes and Customs was not considered by the Respondent in the decision. The Petitioner had provided a comparative position to show independence from a Supreme Court decision in a specific case.