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TMI Blog2019 (6) TMI 1665X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent : Mr. B. Gopa Kumar, Assistant S.G., Mr. Maneesh Sharma, Advocate For State : Mr. Vikram Sharma, Deputy Government Advocate ORDER Per P.R. Ramachandra Menon, Chief Justice 1. The challenge in the present writ petition is with regard to the sustainability of the show cause notice (Annexure P/1), with regard to the alleged non-satisfaction of the license fee coupled with various other aspects. Paragraph 15 of the said notice is to the following effect :- "Now, therefore the Noticee is required to Show Cause to the Assistant Commissioner, Central GST & Central Excise, Division Bilaspur (C.G.) as to why :- (i) The amount of Service Tax not paid to the tune of Rs. 38,09,732/- [including cess] during the period November 2016 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to the various Entries, particularly Entry 92C, coming in List I, Seventh Schedule, which is within the exclusive power and jurisdiction of the Central Government, in contrast to the taxing power of the State under Entry 8, Entry 51 and Entry 54 of List II. 3. Learned counsel for the petitioner vehemently argues that by virtue of law and in view of the binding decisions rendered by the Apex Court, the same transaction cannot involve a 'sale' as well as a 'service'. In the instant case, the petitioner is a dealer engaged in sale of English and countrymade liqour through the retail outlets in the group Uslapur and has been granted the license by the State to do the said exercise. Of course, license fee is to be paid to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be finalized by the competent authority accordingly. 5. We are aware of some judgments rendered by the Apex Court as to the circumstance under which interference is possible even in a case where notice has been issued to show cause with regard to the instance pointed out. There is no dispute with regard to the power of this Court in exercising jurisdiction under Article 226 of the Constitution of India, power is much wider than the power of the Apex Court under Article 32. But the question is whether the discretion should be exercised by this Court, at this juncture. 6. Main ground of the challenge is that the license fee is forming part of the revenue to be generated by the sale, and hence, it cannot be taxed. It may have to be conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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