TMI Blog2023 (12) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... e of HINDUSTAN COCA COLA BEVERAGE (P) LTD. VERSUS UNION OF INDIA AND OTHERS [ 2014 (9) TMI 585 - SUPREME COURT] in which it is held that:- when the statute provides for statutory appeal, the said remedy is to be availed by the litigating parties . In HAMEED KUNJU VERSUS NAZIM [ 2017 (7) TMI 1414 - SUPREME COURT] , the Apex Court held that any petition under Article 227 of Constitution of India should be dismissed in limine where there is statutory provision of appeal. In another case ANSAL HOUSING AND CONSTRUCTION LTD. VERSUS STATE OF U.P. AND ORS. [ 2016 (3) TMI 1435 - SUPREME COURT] it is held that when there statutory appeal is provided, then the said remedy has to be availed. In view of the aforesaid and also looking to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent No. 2 in issuing the impugned show cause notice dated 30.06.2022, wherein the petitioner's activities of manufacturing and selling beer under United Breweries Ltd. (UBL) brand names are alleged to be job work services, chargeable to 18% GST under Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 read with relevant State Tax and Integrated Tax Notifications. The petitioner has been called upon to show cause within a period of 30 days. In fact, the petitioner submits that he is not chargeable to tax since the amounts earned and retained by the Contractual Bottling Unit (CBUs) are not liable to GST, however, GST is in fact is required to be paid by UBL as it is providing services by way of granting representation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. 7. Heard the learned counsel for the parties and perused the record. 8. Various grounds have been raised while challenging the show cause notice, however, the fact remains that the Respondent No. 2 has only issued a show cause notice and the petitioner has been asked to explain within 30 days as to why GST cannot be imposed and recovered from the petitioner. 9. The Apex Court in the case of Hindustan Coca Cola Beverage Private Ltd vs. Union of India and others reported in (2014) 15 SCC 44 , in which it is held that:- when the statute provides for statutory appeal, the said remedy is to be availed by the litigating parties . In Hameed Kunju vs. Nizam (2017) 8 SCC 611, the Apex Court held that any petition under Articl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
