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TMI Blog2024 (4) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... br>Hon'ble Attau Rahman Masoodi And Hon'ble Ajai Kumar Srivastava-I JJ. For the Petitioner : Anuj Singh For the Respondent : Dipak Seth,A.S.G.I., C.S.C. ORDER (1) Sri Dipak Seth, learned senior counsel for opposite party nos.1 and 2 has filed preliminary objection against maintainability of the present writ petition filed against the order of assessment on the ground that the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it to say that the statutory remedy prescribed under law is subservient to the constitutional remedy and does not oust the jurisdiction of Writ Court. (4) Sri Siddharth Dhaon, learned counsel has also emphasised on the same principle besides the fact that the interest of the revenue insofar as payment in foreign currency is concerned, cannot be overlooked and to that extent the CGST would be pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounted for under the contract of employment and there is no question of such a contract between the parties being treated as service contract which may be exigible to CGST within the scope of 'services by an employee to the employer in the course of or in relation to his employment'. (7) The entire salary and benefits according to learned senior counsel appearing for the petitioner is accounted f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-2293 of 2021] dated 19/05/2022. It is for this reason that several other High Courts have also entertained the writ petitions both on inception of proceeding or even after an assessment order passed by the assessing authority. (11) Thus, the matter requires consideration on the nature of the agreement of employment and the application of law in the judgement rendered by Hon'ble the Apex Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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