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BARMINCO INDIAN vs. DEPUTY COMMISSIONER & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

MANINDRA MOHAN SHRIVASTAVA
UMA SHANKER VYAS
Pet. Counsel
Shashi Mathew
Krishnaveer Singh
Abhishek Boob
Res. Counsel
Sandeep Taneja
Nishant Sarraf

Petitioner / Applicant

BARMINCO INDIAN

Respondent DEPUTY COMMISSIONER & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Dec 3, 2024
Order No.

D. B. Civil Writ Petition No. 17391/2024

Citation

2024(12) TAXREPLY 11780

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ORDER

ORDER PER 1. This writ petition has been filed by the petitioner against show cause notice mainly on the submission that GST is not leviable on import of services. 2. Learned counsel for the petitioner submits that in view of various circulars and order, the petitioner is not liable to payment of GST on import of services, but the authority concerned, at the pre-show cause notice stage, has not considered this aspect and has mechanically issued show cause notice. 3. Learned counsel for the State as also learned counsel for Respondent No. 5, on advance copy, would submit that the petitioner, instead of raising all the aforesaid grounds before this Court, ought to have submitted reply to show cause notice. Learned counsels would submit that after submission reply to show cause notice by the petitioner, the authority concerned shall examine each and every ground raised by the petitioner and will decide the matter in accordance with law. 4. Present is not a case where th....

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