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DARSHAN SINGH NAINWAL vs. STATE OF UTTARAKHAND
(Uttarakhand High Court)

Hon'ble Judges:

SANJAYA KUMAR MISHRA
Pet. Counsel
Bhupesh Kandpal
Res. Counsel
Tarun Lakhera
Shobhit Saharia

Petitioner / Applicant

DARSHAN SINGH NAINWAL
Respondent STATE OF UTTARAKHAND
Court Uttarakhand High Court
State

Uttarakhand

Date Sep 15, 2022
Order No.

Writ Petition No. 2228 of 2022 (M/S)

Citation

2022(9) TAXREPLY 6365
Original Order
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ORDER

Heard. 2. By filing this writ petition, the petitioner, an assessee of Goods and Service Tax, has prayed as follows:- “A writ, order or direction in the nature of certiorari quashing the order passed by respondent no. 2 on 29.04.2022 (contained as Annexure No. 1 to this petition)” 3. The grievance of the petitioner is that though he is having a contractor license for the year 2016-17 but he was not carrying out the services of a contractor but he was using his contracts, three in numbers, for transportation service only, and, therefore, he is exempted from any services tax as such service is exempted, mentioning in the negative list. He raised this issue before the Assistant Commissioner, Central Goods and Service Tax, Division Haldwani, Nainital but the Assistant Commissioner came to hold that contention/ objection raised by the petitioner is not supported by any document, and, therefore, the issue was decided him. He was communicated by the Authorities vide....

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