Home Case Index All Cases GST GST + HC GST - 2022 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 1097 - HC - GSTNon-payment of service tax - Commercial Training or Coaching Service - Negative List services or not - issuance for various summons - service leviable to tax or not - HELD THAT:- Perusal of the documents enclosed to the writ petition and sequence of events show that the Petitioner is alleged not to have discharged its liability under the Finance Act, 1994 nor under the Central Goods and Services Tax Act, 2017. Whether the activities undertaken by the Petitioner attract Service Tax under the Finance Act, 1994 and are exigible to GST under the Central Goods and Services Tax Act, 2017 are disputed question of facts which are necessarily to be adjudicated upon by the authorities vested with the power under the relevant statute. As regards application for supply of documents is concerned, as stated by the counsel for the Petitioner to have been pending before the authority, the appropriate authority is competent to decide the same in accordance with law. This Court does not deem it fit to interfere with the process of inquiry by the Competent Authority- Opposite Parties - Petition disposed off.
|