2025 (2) TMI 926

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..... br>2025 (2) TMI 926 - PATNA HIGH COURT - TMI
PATNA HIGH COURT - HC
Dated:- 14-2-2025
Civil Writ Jurisdiction Case No. 11975 of 2024 - -
GST
Demand for service tax penalty and imposition of various penalties under the CGST Act - penalties related to a period when the CGST Act was not in force, and services provided were exempted under the Finance Act of 1994 - HELD THAT:- Having rega .....

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..... nt petition, petitioner has prayed for the following relief(s): (i) For issuance of an appropriate writ/writs in the nature of Certiorari to quash and set aside the order dated 17.11.2023 passed under G.S.T. Act by the respondent no.3 i.e. the Assistant Commissioner C.G.S.T & Central Excise, Vaishali Division, Hajipur in C.N. IV(06)428-AE/P.K. Upmanyu/west - SCN/Muz/2021-22 confirming the demand .....

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..... ty under any Act, CGST Act as well as in Finance Act, 1994 is bad in law and as such fit to be set aside. (ii) Further for a direction to stay the further proceeding of order dated 17.11.2023 till disposal of this writ application. (iii) For any other relief/reliefs to which the petitioner may be found entitled to in the facts and circumstances of the case." 2. Learned counsel for the Resp .....

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