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KRISHNA KANT THAKUR vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY
Pet. Counsel
Kumar Kaushik
Res. Counsel
K.n Singh
Anshuman Singh
Devansh Shankar Singh

Petitioner / Applicant

KRISHNA KANT THAKUR

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

Bihar

Date Oct 24, 2024
Order No.

Civil Writ Jurisdiction Case No. 1709 of 2024

Citation

2024(10) TAXREPLY 13408
Original Order
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ORDER

ORAL ORDER Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is aggrieved with Annexure-P8, by which he was imposed with the liability to tax under the C.G.S.T Act. 2. The petitioner’s contention is that the entire contracts carried on by him are exempted as per Annexure-P9 Notification bearing No. 25 of 2012 Service Tax dated 20.06.2012. However, the order itself indicates that there was no agreement produced by the petitioner along with the objection. The learned Counsel for the petitioner submits that the agreements were submitted by a separate e-mail. 3. In any event, it is admitted that along with the objections no agreements were submitted, in which circumstance, the Assessing Authority was disabled from considering whether the exemption is available or not. Since the consideration is based on the agreements, we are of the opinion that the petitioner should avail the appellate remedy, as is available under Section 107 of the B.G.S.T Act. If an appeal is f....

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