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GAYATRI EDUCATIONAL AND CHARITABLE TRUST vs. THE CHAIRPERSON, CENTRAL BOARD OF EXCISE & CUSTOMS AND OTHERS
(Orissa High Court)

Hon'ble Judges:

JASWANT SINGH
M.S. RAMAN
Pet. Counsel
Jagamohan Pattanaik
Res. Counsel
Radheshyam Chimanka

Petitioner / Applicant

GAYATRI EDUCATIONAL AND CHARITABLE TRUST
Respondent THE CHAIRPERSON, CENTRAL BOARD OF EXCISE & CUSTOMS AND OTHERS
Court Orissa High Court
State

Odisha

Date Apr 21, 2022
Order No.

W.P.(C) No.5582 of 2022

Citation

2022(4) TAXREPLY 5665
Original Order
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ORDER

1. This matter is taken up by virtual/physical mode. 2. The Petitioner is before this Court under Article 226 of the Constitution of India with a prayer to quash the notice dated 28th/29th December, 2020 (Annexure-9) relating to non-discharge of liability of service tax and summons dated 15th February, 2022 (Annexure-13) under Section 70 of the Central Goods and Services Tax Act (for short, ‘the CGST Act’). It is alleged by the Petitioner that its application dated 12.12.2021 (Annexure-12) for supply of documents has not been considered. 3. Heard Mr. Jagamohan Pattanaik, counsel for the Petitioner and Mr. Radheshyam Chimanka, Senior Standing Counsel appearing for the Opposite Parties. 4. The brief fact adumbrated in the present case is that the Petitioner claims to be an Educational and Charitable Trust and carries on educational activities. On 27th October, 2020, search operation was conducted by the Officers of Directorate General of Goods and Services Tax ....

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