9911796707
TMI Blog2024 (1) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... the following relief: "to issue Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 2nd Respondent in passing Order dated 10.07.2023 having reference DIN 3716052321888/2017-18, DIN No. 3716052352492/2018-19, DIN 3716052394469/2019-20, DIN 3716052381053/2020-21 directing payment of tax of Rs. 65,40,840/-, penalty of Rs. 65,40,840/- and interest of Rs. 45,48,892/- totaling to Rs. 1,76,30,572/-, for the tax period 2017-18 to 2020-21, under the CGST / SGST Acts, 2017, as arbitrary, contrary to law, without jurisdiction and in violation of Principles of Natural Justice, and consequently set aside the proceedings of the 2nd respondent dated 10.07.2023 and pass such other order or orders as the Hon'b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12/2017-Central Tax (Rate), dated 28.06.2017 and it is exempted from payment of tax. However, without considering the reply of the petitioner in proper manner, the 2nd respondent held that the petitioner has let out 10000 Mts of space on monthly rental basis and delivered possession and therefore the said activity attracts tax @ 9% under SGST & CGST as prescribed in Entry No. 997212 and disagreed with the contention of the petitioner that the services rendered by the petitioner are exempted under Notification No 12/2017 - Central Tax (Rate), dated 28.06.2017. (a) It is the case of the petitioner that under Notification No. 12/2017, all the services related to supplies like loading, unloading, storage or warehousing including those of ren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preliminary objection of learned Government Pleader regarding the entertainability of the writ petition. Admittedly, the petitioner has an efficacious and alternative remedy to file appeal. The said fact is also mentioned in the impugned order to the effect that an appeal lies against the impugned order before the Appellate Joint Commissioner (ST), Tirupathi. 8. In that view of the matter and also in view of the decision in Assistant Commissioner (CT), Kakinada vs. Glaxo Smith Kline Consumer Health Care Ltd's case (Supra 1) wherein the Hon'ble Apex Court held that the High Court ought not to have entertained the writ petition when an efficacious and alternative remedy of appeal is available to the petitioner, without expressing our opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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