Subodh Kumar v. The Union Of India Through The Secretary,

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.11636 of 2024 ====================================================== Subodh Kumar Son of Akhileshwar Lal Das Resident of Village- Betauna, Benipatti, Police Station- Benipatti, District- Madhubani. ... ... Petitioner/s

Versus

1.

The Union of India through the Secretary, Ministry of Finance, Government of India, New Delhi.

2.

The Chairman, Central Board of Indirect Taxes and Custom, Government of India, New Delhi.

3.

The Chief Commissioner, Custom, Central Excise and Service Tax (Now Central Goods and Service Tax), Central Revenue Building (Annexe), Birchand Patel Path, Patna.

4.

The Assistant Commissioner, CGST and Central Excise, CCO, Ranchi Zone, Central Revenue Building (Annexe), Birchand Patel Path, Patna. 5.

The Assistant Commissioner, CGST and CX Division, Darbhanga. 6.

The Superintendent CGST, Madhubani Range, Madhubani. 7.

The Chief Engineer, Bihar State Education Infrastructure Development Corporation Limited, Patna.

8.

The Principal Secretary, Planning and Development Department, Government of Bihar, Patna.

9.

The Executive Engineer, Local Area Engineering Organization, Works Division-1, Madhubani.

10.

The Engineer in Chief, Building Construction Department, Government of Bihar, Patna.

11.

The Executive Engineer, Building Construction Department, Madhubani. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Narendra Kumar, Advocate For the Respondent/s :

Dr. K. N. Singh, Additional Solicitor General Mr. Anshuman Singh, Sr. SC, CGST & CX Mr. Devansh Shankar Singh, Advocate,

Patna High Court CWJC No.11636 of 2024 dt.05-08-2024 2/3 Mr. Harsh Anil Singh, Advocate Mr. Prabhat Kumar Singh, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE NANI TAGIA ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 05-08-2024 The petitioner is aggrieved with Annexure-4 order passed under the Finance Act, 1994 for the year 2015-16. The show-cause notice for the said year was issued on 22.01.2021 and the limitation on grounds 'inter-alia' of suppression of facts leading to evasion, is 5 years under Section 73 (1). The showcause notice issued on 22.01.2021 is within the 5 year period from the due date of filing returns, which is 25.10.2015 and 25.04.2016, for the two half yearly returns as per Section 7 of the Service Tax Rules, 1994.

2. The petitioner's contention is that the petitioner is a person who has done only government contracts in the period which is exempted from the purview of the Finance Act, 1994. The petitioner has a remedy by way of an appeal under the Finance Act, 1994. The question of exemption is a mixed question of law and fact; the exemption flowing from a notification issued by the Central Government and the facts to be ascertained, being the exact contracts which were carried out by the assessee. In such circumstances, it is only proper that the

Patna High Court CWJC No.11636 of 2024 dt.05-08-2024 3/3 assessee shall approach the appellate authority, which liberty is conceded with just exceptions.

3. There is no observation on merits and the writ petition would stand dismissed only on refusing to exercise the discretion under Article 226 in such matters, where an efficacious alternate remedy is available.

(K. Vinod Chandran, CJ) ( Nani Tagia, J) sharun/- AFR/NAFR CAV DATE Uploading Date 08.08.2024.

Transmission Date