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Stay Order Issued Against GST Notice Served on Advocate: Bombay High Court
A petition (Sanjiv Madhusudan Shah v. Assistant Commissioner of Central and Service Tax and Ors., Writ Petition (L) No. 646 of 2021) has been filed by Advocate Sanjiv Madhusudan Shah in the Bombay High Court challenging a demand notice, dated 28.12.2020, sent to him by the Assistant Commissioner of Central Goods and Services Tax (CGST). The Division Bench, comprising of Justice Ujjan Bhuyan and Justice Milind N Jadhav, of the Bombay High Court, are hearing this matter. The show-cause cum demand notice was issued by the Assistant Commissioner of Central Goods and Services Tax (CGST) in order to levy service tax upon the petitioner for the financial year 2014-15.
The petitioner, an advocate by profession, argued that the Government had previously, by issuing notifications, exempted individuals, and partnership firm of advocates from being charged the service tax. Further, the petitioner also contended that there is an established procedure set in place whereby the service tax can be recovered from the recipient of service. The petitioner also claims that the respondent has ignored the set procedure and has instead issued a mechanical show cause cum demand notice, dated 28.12.2020 to the petitioner. The Court issued an ex-parte stay order on the demand notice dated 28.12.2020, that was issued against the petitioner by the Assistant Commissioner of Central Goods and Services Tax (CGST), until any further order as interim relief.
The Court has also directed the petitioner to serve a fresh to the respondents and also to file an affidavit of service. The Court also issued a notice to the Assistant Commissioner of Central Goods and Services Tax (CGST) and has given them eight weeks to file an affidavit in reply to the matter brought in front of the Court by the petitioner. The Court has also given a preliminary date for the next hearing, the date being Monday, 15th March 2021.
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