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2021 (3) TMI 950 - GUJARAT HIGH COURTValidity of order passed by the commissioner when the application for Advance Ruling is pending - Search and seizure - evasion of service tax - levy of service tax on the transaction of SDB with its members based on the concept of mutuality - levy of interest and penalty as claimed by the department, when there was no liability to pay service tax, given that the amount collected was in the nature of refundable deposit - HELD THAT:- The issues raised by the writ-applicants before the ARA have been gone into by the Commissioner in the Order in Original. In other words, the Authority, in its order dated 16th July 2020, has adjudicated upon both the issues. In such circumstances, for all purposes, the application before the ARA has become academic and we should ask the Appellate Tribunal to hear the appeal preferred by the writ-applicants herein and decide the same expeditiously in accordance with law. A vibrant system of advance ruling can go a long way in reducing the taxation litigations. However, in the matters of the present type, sometimes the delay at the end of the ARA may frustrate the investigation which may not be in the interest of the Revenue. The impugned order passed by the Commissioner need not be interfered with, only on the ground that he should have waited for the ruling of the ARA. Thus, in the peculiar facts and circumstances of the case, no relief to be granted to the writ-applicants and relegate them to pursue the appeal preferred by them, before the Tribunal - application disposed off.
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