2025 (2) TMI 926

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..... r>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
HONOURABLE MR. JUSTICE P. B. BAJANTHRI And HONOURABLE MR. JUSTICE SUNIL DUTTA MISHRA For the Petitioners : Mr. Sanjay Kumar, Advocate Mr. Bijay Kumar Pandey, Advocate Mr. Tejendra Sinha, Advocate For the Respondents : Dr. K.N. Singh, Sr. Advo .....

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..... impose Penalty of Rs. 10,000/- U/S 77(2) read with section 174 of the CGST Act. The aforesaid penalty and service tax has been impose for the financial year 2016-17 at that time CGST Act not in existence and at the relevant time the Finance Act - 1994 was applicable and in the Finance Act service provided (received) by eligible educational Institution was exempted. The petitioner has provide .....

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..... Automobiles Private Limited vs. Union of India & Ors. and it was subject matter before the Hon'ble Supreme Court in Special Leave Petition (Civil) Diary No. 54313/2024 decided on 03.01.2025. 3. Having regard to the quantum of tax involved in the present case and M/S Kanak Automobiles Private Limited are concerned, in Kanak Automobiles it is Rs. 86 Lakh whereas in the present case it is Rs. 6,33,8 .....

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