TMI Blog2022 (1) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to deposit 7.5% of the total demand. This may be a little difficult for the writ-applicant but that by itself is not sufficient for this Court to entertain this writ-application, more particularly, when there is an alternative remedy of statutory appeal being available to the writ-applicant. This writ-application is not entertained on the above short ground alone with liberty to the writ-applicant to prefer an appropriate statutory appeal - writ-application stands disposed of. - R/Special Civil Application No. 19022 of 2021 - - - Dated:- 3-1-2022 - Honourable Mr. Justice J.B.Pardiwala And Honourable Ms. Justice Nisha M. Thakore For The Petitioner(s) : Mr.Avinash Poddar ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ-applicant herein is engaged in the business of dyeing and printing of textile articles i.e. providing job work service in the textile industry. It is the case of the writ-applicant that the services, which are being provided are exempted vide the Entry No.30 of the Notification No.25/2012-ST from the applicability of the Service Tax and is also exempted from the Excise Duty vide the General Exemption No.21 and Notification No.214-1986-CE dated 25.03.1986. According to the writ-applicant, it being a private limited company at the most is liable to pay Service Tax on the Reverse Charge Mechanism on the basis of receiving some services such as Goods Transport Agency Service, Legal Services etc., 3. The writ-applicant was served wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformation and non production of documents respectively. 4. It is not in dispute that the writ-applicant filed a detailed reply to the aforesaid show-cause notice. Same is the case with the second show-cause notice. Ultimately, a final common order, dated 28.09.2021 came to be passed with respect to both the show-cause notices. The order with respect to both the show-cause notices reads thus:- ORDER (A) In respect of Show Cause Notice bearing F.No.XII/36/SCN/OA/2020 dated 29.09.2020, I hereby pass the following order: 1. I determine and confirm the demand of Service Tax amounting to ₹ 1,14,38,757/- [Rupees One Crore Fourteen Lakhs Thirty Eight Thousand Seven Hundred and Fifty Seven Only] (inclusive of Cesses) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) of the Finance Act, 1994 for non-furnishing of information and for non-production of documents respectively. (B) In respect of show-cause notice bearing F.No.XII/125/ADJ-JC/CR/ 2020-2021 dated 30.12.2020, I hereby pass the following order:- 1. I determine and confirm the demand of Service Tax amounting to ₹ 1,88,20,636/- (Rupees One Crore Eighty Eight Lakhs Twenty Thousand Six Hundred and Thirty Six Only) and order to recover the same from M/s. Sanjoo Prints Private Limited, Plot No.291, GIDC Sachin, Surat, Gujarat under the provisions of Section 73(2) of the Finance Act, 1994. 2. I confirm the demand of interest, at the appropriate rate, on ₹ 1,88,20,636/- (Rupees One Crore Eighty Eight Lakhs Twenty Thousand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25. This Order is issued without prejudice to any other action that may be taken against the assessee under the Finance Act, 1994 and the rules framed there under or under any other law for the time being in force. This order is governed under Section 174 142 of CGST Act, 2017. 5. Being dissatisfied with the aforesaid common order passed by the Joint Commissioner, Central GST Central Excise, Surat Commissionerate, the writ-applicant is here before this Court with the present writ-application. 6. Manifold contentions have been raised by Mr. Poddar, the learned counsel appearing for the writ-applicant. 7. We do not propose to go into the merits of all such contentions as we are of the view that the impugned order is appeal- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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