Jasdeep Kaur Chadha vs. The Commissioner Central Goods And Services Tax Commissionerate
Held
The Court held that the prayer made in the present petition had been rendered infructuous. This decision was based on the submission made by the learned counsel for the respondent. The respondent's counsel stated that the 26th meeting of the GST Council, held on March 10, 2018, had decided that no GST or Service Tax is leviable on the fee paid for the grant of a license for the sale of liquor for human consumption. Consequently, the notices issued to the petitioner seeking information for the levy of such tax were rendered moot. The Court accepted this submission and disposed of the petition accordingly. The operative direction was to dispose of the petition as infructuous.
Facts
The petitioner, Jasdeep Kaur Chadha, approached the High Court of Punjab and Haryana seeking to quash letters/notices dated May 16, 2017, July 14, 2017, and January 11, 2018. These notices were issued by the Commissioner, Central Goods & Services Tax Commissionerate, Jalandhar (the respondent), requesting the petitioner to provide information concerning the levy of service tax on fees paid for the award of a license for the sale of liquor. The procedural history involves the petitioner filing a writ petition before the High Court challenging these notices.
Key Issues
1. Whether service tax is leviable on the fee paid for the grant of a license for the sale of liquor for human consumption, under the relevant provisions of the Finance Act, 1994 (prior to GST) or the GST regime? Petitioner's Contention: The petitioner sought to challenge the notices demanding information for the levy of service tax on liquor license fees. The specific arguments made by the petitioner are not detailed in the judgment, but the prayer indicates a challenge to the levy itself or the demand for information related to it. Respondent's Contention: The respondent, through its counsel, submitted that based on instructions received, the 26th meeting of the GST Council held on March 10, 2018, decided that no GST or Service Tax is leviable on the fee paid for the grant of a license for the sale of liquor for human consumption.
AI-generated summary — verify with the full judgment below
216-2
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.7998 of 2018 (O&M)
Date of Decision: 12.09.2018 Jasdeep Kaur Chadha
...... Petitioner Versus The Commissioner, Central Goods & Services Tax Commissionerate, Jalandhar ....... Respondent CORAM: HON'BLE MR. JUSTICE RAJESH BINDAL HON'BLE MR. JUSTICE AMIT RAWAL Present: Mr. Akshay Bhan, Senior Advocate with Mr. Alok Mittal, Advocate for the petitioner. Mr. Tajender Joshi, Advocate for Mr. Anshuman Chopra, Advocate for the respondent. RAJESH BINDAL J. The petitioner approached this Court seeking quashing of impugned letter/notice dated 16.05.2017, 14.07.2017 and 11.01.2018 whereby the respondent asked the petitioner to furnish certain information with reference to levy of service tax on the fee paid for award of license for sale of liquor. Learned counsel for the respondent fairly submitted that he has received instructions to the State that in 26th meeting of GST Council held on 10.03.2018 it has been decided that no GST/Service Tax is leviable on the fee paid for grant of license sale of liquor for human consumption. Rittu 2018.09.13 10:36 I attest to the accuracy and integrity of t
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.