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ANIL KUMAR SINGH vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

RAJEEV RANJAN PRASAD
SOURENDRA PANDEY
Pet. Counsel
Ramesh Kumar Agrawal
Sanjeev Kumar
Res. Counsel
K. N. Singh
Anshuman Singh

Petitioner / Applicant

ANIL KUMAR SINGH

Respondent THE UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Apr 18, 2025
Order No.

Civil Writ Jurisdiction Case No. 9105 of 2024

Citation

2025(4) TAXREPLY 12989
Original Order
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ORDER

CAV JUDGMENT (PER: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) In this writ application, the petitioner has prayed for the following reliefs:- “i. For the issuance of appropriate writ/writs, order/orders, direction/directions in the nature of certiorari to quash the Demand cum show cause notice bearing no. C.No. V(44)01/SCN/Pur. Div/Anil Kumar Singh/2022/506 dated 19.04.2022 (Annexure P/2) issued by the Respondent Assistant Commissioner whereby and where under the Petitioner was asked to file show cause as to why the Service Tax of Rs. 3,05,794 /-(Rupees Three Lakh Five Thousand Seven hundred ninety four only) on the amount of Rs. 20,38,629/- deducted as Royalty by the Government of Bihar from the Petitioner's Bills in the financial year 2016-17 should not be demanded and recovered along with the applicable rate of interest and applicable penalties under the provisions of Finance Act, 1994 read with the Section 174 of the Central Goods and Service Tax Act, 201....

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