2021 (7) TMI 927 - HC - Service Tax

Reopening of old assessments - Notifications dated 30 th January 2009, 10 th September 2014, February 2015 - Circular dated 03rd March 2015 - Para 12.3 and 12.4 of the Master Circular No. 1053/02/2017-CX - Rule 3 of the Service Tax Rules, 1994 - HELD THAT - Issue notice. Ms. Anju Gupta, Advocate accepts notice on behalf of respondent no. I-UOI. Mr. Harpreet Singh, Advocate accepts notice on behalf of respondent nos. 2 and 4. Let a counter-affidavit be filed within four weeks.

Summary

Issues:
Challenging show cause notice, impugned summons, and related proceedings; Validity of old assessments reopening in 2021; Power to initiate fresh proceedings under repealed Act.

Analysis:
The petition challenges a show cause notice, impugned summons, and related proceedings along with various notifications, circulars, and rules. The petitioner argues that old assessments for 2015-2017 cannot be reopened in 2021 after the repeal of Chapter V of the Finance Act, 1994 by the Goods and Services Tax Act, 2017. The court issues notice to the respondents, who accept notice and are directed to file a counter-affidavit within four weeks. The court notes a previous judgment allowing fresh proceedings under the repealed Act despite the new Act coming into force.

The court directs that proceedings pursuant to the show cause notices and summons shall continue but final orders shall not be given effect until the disposal of the writ petition. Accordingly, one application is disposed of, and the present petition is listed along with another case on a future date. The order is to be uploaded on the website immediately, and a copy is to be forwarded to the counsel via email.