Tadishetty Aditya vs. The Union Of INDIA
Held
The Court held that the impugned order dated July 24, 2023, passed by the respondents is set aside and quashed. The matter is remanded back to the respondents for fresh consideration. This decision is based on the consideration of Notification No. 25/2012 dated June 20, 2012, and the apparent similarity of facts to the case of W.P. No. 8967 of 2023, which was decided by the same Court. The remand is subject to the petitioner furnishing all relevant materials to demonstrate that his income is exclusively from his profession as a lawyer. The petitioner is directed to appear before Respondent No. 3 on or before October 19, 2023, without the necessity of a fresh notice, and present his contentions and submissions. The Court did not expressly leave any issue undecided.
Facts
The petitioner, Tadishetty Aditya, a lawyer by profession, filed a writ petition challenging an order dated July 24, 2023, passed by the Assistant Commissioner of Central Tax, Himayatnagar GST Division. The petitioner contended that he was exempt from service tax payment based on Notification No. 25/2012 dated June 20, 2012. The petitioner relied on a previous judgment of the same High Court in W.P. No. 8967 of 2023, where a similar order was set aside and the matter remanded for fresh consideration. The respondents, Union of India and its GST authorities, acknowledged that the facts of the present case appeared similar to the previously decided writ petition.
Key Issues
1. Whether the impugned order dated July 24, 2023, passed by the Assistant Commissioner of Central Tax is illegal, arbitrary, and violative of the Constitution of India and principles of natural justice, in light of Notification No. 25/2012 dated June 20, 2012, which exempts lawyers from service tax payment? The petitioner argued that as a lawyer, he is exempt from service tax as per Notification No. 25/2012 and relied on the High Court's judgment in W.P. No. 8967 of 2023, which set aside a similar order and remanded the matter. The revenue/respondents submitted that the facts of the present case appear to be similar to the facts of the previously decided writ petition.
Sections Cited
Notification No.25/2012
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY ,THE NINETEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY WRIT PETITIO N NO: 2s865 0F 2023 [ 3386 ] Occ.Advocate, FYo. Flat Between: AND
J. Tadishetty Aditya, S/o.T.Ramulu- age.4..lyears, f.fo.ZOg, Park View Apartments, Barkatpura, Hyderabad-500027. . ...PETITIONER The Union of lndia, represented by its Principal Secretary' Finance Deoa(ment. New Delhi-1 10001 . ihSFiinCipit Commissioner of Central Tax, Hyderabad CGST Commisii,Sneraie, 2nd Floor,GST Bhavan, Baiheerbagh,Hyderabad-500004' if,e Ai.i.trnt Commissioner of Central Tax' Himayatnagar GST Division' H.No.3-6-436/ 1 to 438,First Floor, Naspur House,Himayatnagar' Hyoeraoao- 5ooo29 ...RESP.NDENT. Petition under Article 226 of lhe constitution of lndia praying that in the circumstances slated in the affidavit filed therewith, the High court may be pleased to issue a writ order/ direction more particularly one in nature of writ of Mandamus declaring the orders in olo No. 45t2O23-24-S Tax vide order dated. 24-07 -2023 passed by
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