2022 (2) TMI 735

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..... djudication mechanism prescribed under the Finance Act, 1994, this Court is of the view that the issue is covered against the revenue in terms of the decision of the Hon'ble Supreme Court in State of West Bengal Vs. Calcutta Club Limited [ 2019 (10) TMI 160 - SUPREME COURT ] which has been followed by this Court in the petitioner's own case M/S. OOTACAMUND CLUB VERSUS THE ASSISTANT COMMISS .....

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..... bs/associations for the period between April 2016 to June 2017. 3.Though the petitioner is required to file a reply to the statement of demand and participate in the adjudication mechanism prescribed under the Finance Act, 1994, this Court is of the view that the issue is covered against the revenue in terms of the decision of the Hon'ble Supreme Court in State of West Bengal Vs. Calcutta .....

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..... l Excise and Service Tax and Another Vs. Rachi Club Ltd, 2019 SCC Online SC 1291. 4.Therefore, the Writ Petition stands allowed in the light of decision of the Hon'ble Supreme Court in State of West Bengal case (supra) and the decision of this Court in petitioner's own case in W.P.No.8246 of 2016. No cost. Consequently, connected Miscellaneous Petition is closed. 4.Since the iss .....

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