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BARMINCO INDIAN UNDERGROUND MINING SERVICES LLP vs. DEPUTY COMMISSIONER & OTHERS
(Supreme Court)

Hon'ble Judges:

SANJIV KHANNA
SANJAY KUMAR

Pet. Counsel

Kavin Gulati

Shashi Mathews

Abhishek Boob

Res. Counsel

---

Petitioner / Applicant	BARMINCO INDIAN UNDERGROUND MINING SERVICES LLP
Respondent	DEPUTY COMMISSIONER & OTHERS
Court	SC (Supreme Court)
Date	Apr 7, 2025
Order No.	Special Leave to Appeal (C) No. 9090/2025 S. L. P. (C) No. 9312/2025
Citation	2025(4) TAXREPLY 13138
Original Order
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ORDER
ORDER UPON hearing the counsel, the Court made the following. The learned Senior Advocate appearing for the petitioner states that this is a clear case of employer-employee relationship, which is apparent from the application of the provisions relating to employees under the Income Tax Act, 1961. However, as only a show cause notice has been issued, we feel that the petitioner can raise all pleas and contentions before the authority which had issued the show cause notice. The same will be examined effectively and fairly. It is also submitted that the Central Board of Indirect Taxes and Customs has issued a circular clearly observing that in such cases, Goods and Services Tax is not payable. The authority shall proceed expeditiously and decide the show cause notice, preferably, within a period of six months from the date a copy of this order is received by it. Recording the above, we are not inclined to interfere with the impugned judgment, and accordingly the ....