Mfar Constructions Private Limited vs. The Union Of INDIA
Held
The High Court held that the impugned notification, issued under the Central Excise Act, 1944, was valid and applicable to proceedings under the Finance Act, 1994, due to specific provisions and deeming fictions. The Court also held that a Show Cause Notice should generally be responded to by the assessee before approaching the writ court.
Facts
The petitioner, a registered Service Tax Assessee, challenged a notification dated 09.06.2017 and a subsequent Show Cause Notice issued under the Central GST Act, 2017. The petitioner argued that the notification was not applicable to proceedings under the Finance Act, 1994, and should be quashed.
Key Issues
The key issues were the applicability of a notification issued under the Central Excise Act to proceedings under the Finance Act after the repeal of the latter by the CGST Act, and whether a Show Cause Notice could be challenged directly in writ jurisdiction.
Sections Cited
Section 174(2)(e), Section 2(b), Section 83A, Rule 3
AI-generated summary — verify with the full judgment below
1
IN THE HIGH COURT OF KARNATAKA, BENGALURU
DATED THIS THE 17TH DAY OF JANUARY, 2020
BEFORE
THE HON'BLE MR. JUSTICE KRISHNA S.DIXIT
WRIT PETITION NO. 35252 OF 2018 (T-RES)
BETWEEN:
MFAR CONSTRUCTIONS PRIVATE LIMITED NO 8 & 8A, AVS COMPOUND, 80 FT ROAD, KORAMANGALA, BANGALORE - 560034 THROUGH ITS ASSISTANT GENERAL MANAGER – FINANCE & ACCOUNTS ANISH S … PETITIONER (BY SRI. J K MITTAL, ADVOCATE FOR SRI. VIKRAM UNNI RAJAGOPAL, ADVOCATE)
AND:
THE UNION OF INDIA THROUGH ITS SECRTARY , DEPARTEMTN OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI – 110011. 2. THE DEPUTY COMMISSIONER , CENTRAL TAX (AUDIT-1) CENTRAL (AUDIT - I) COMMISSIONERATE, TRAFFIC & TRANSIT MANGEMENT CENTRE, BMTC BANASHANKARI, BANGALORE – 560070. 3. THE SUPERINTENDENT, LARGE GROUP - 2 CENTRAL (AUDIT - I) COMMISSIONERATE, TRAFFIC & TRANSIT MANGEMENT CENTRE, BMTC BANASHANKARI, BANGALORE – 560070. 4. THE COMMISSIONER OF CENTRAL TAX AUDIT CENTRAL (AUDIT - I) COMMISSIONERATE, 2ND FLOOR, TRAFFIC & TRANSIT MANGEMENT CENTRE, BMTC BANASHANKARI, BANGALORE – 560070. 2
THE PRINCIPAL COMMISSIONER/ COMMISSIONER OF CENTRAL TAX
The judgment continues below.
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