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2022 (4) TMI 1097 - HC - GSTNon-payment of service tax - Commercial Training or Coaching Service - Negative List services or not - issuance for various summons - service leviable to tax or not - HELD THAT - Perusal of the documents enclosed to the writ petition and sequence of events show that the Petitioner is alleged not to have discharged its liability under the Finance Act, 1994 nor under the Central Goods and Services Tax Act, 2017. Whether the activities undertaken by the Petitioner attract Service Tax under the Finance Act, 1994 and are exigible to GST under the Central Goods and Services Tax Act, 2017 are disputed question of facts which are necessarily to be adjudicated upon by the authorities vested with the power under the relevant statute. As regards application for supply of documents is concerned, as stated by the counsel for the Petitioner to have been pending before the authority, the appropriate authority is competent to decide the same in accordance with law. This Court does not deem it fit to interfere with the process of inquiry by the Competent Authority- Opposite Parties - Petition disposed off.
Issues:
1. Quashing of notice related to non-discharge of service tax liability and summons under CGST Act. 2. Allegations of non-discharge of liability under Finance Act, 1994 and CGST Act. 3. Dispute regarding applicability of Service Tax and GST to the activities of the Petitioner. 4. Petitioner's request to quash show cause notice and summons. 5. Pending application for supply of documents. Analysis: 1. The Petitioner sought to quash a notice dated 28th/29th December, 2020, regarding non-discharge of service tax liability and a subsequent summons under Section 70 of the CGST Act. The Petitioner alleged that its request for documents had not been considered. The Court heard arguments from both parties. 2. The case involved a search operation at the premises of an Educational and Charitable Trust, where documents were seized. Subsequently, summons were issued under the CGST Act for inquiry into service tax non-payment. A show cause notice demanded payment of outstanding service tax, interest, and penalties under the Finance Act, 1994. The Petitioner responded to the show cause notice on 4.5.2021. 3. The Petitioner contended that its educational activities were not subject to GST and fell under the negative list during the service tax regime. The question of whether the Petitioner's activities attract Service Tax and GST required adjudication by the relevant authorities. 4. The Court declined to quash the show cause notice and summons, citing precedents that emphasized the need for the Petitioner to respond to such notices and raise objections before the authority. The Petitioner was advised to participate in the proceedings before the Opposite Parties. 5. Regarding the pending application for the supply of documents, the Court held that the competent authority should decide on the matter in accordance with the law. The Court did not interfere with the inquiry process by the Competent Authority and disposed of the writ petition, allowing the Petitioner to participate in the proceedings. This detailed analysis of the judgment covers the issues raised in the case comprehensively, outlining the legal arguments and decisions made by the Court.
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