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PAWAN KUMAR UPMANYU vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

P. B. BAJANTHRI
SUNIL DUTTA MISHRA
Pet. Counsel
Sanjay Kumar
Bijay Kumar Pandey
Tejendra Sinha
Res. Counsel
K.n. Singh
Anshuman Singh
Shivaditya Dhari Singh

Petitioner / Applicant

PAWAN KUMAR UPMANYU
Respondent THE UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Feb 14, 2025
Order No.

Civil Writ Jurisdiction Case No. 11975 of 2024

Citation

2025(2) TAXREPLY 12489
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ORDER

JUDGMENT ( Per : HONOURABLE MR. JUSTICE P. B. BAJANTHRI ) In the instant petition, petitioner has prayed for the following relief(s): (i) For issuance of an appropriate writ/writs in the nature of Certiorari to quash and set aside the order dated 17.11.2023 passed under G.S.T. Act by the respondent no.3 i.e. the Assistant Commissioner C.G.S.T & Central Excise, Vaishali Division, Hajipur in C.N. IV(06)428-AE/P.K. Upmanyu/west – SCN/Muz/2021-22 confirming the demand of service Tax Penalty of Rs. 6,33,879=00 under section- 78 of the C.G.S.T Act read with section 174 of Act, Further impose penalty of Rs. 10,000/- U/S-77(1)(C) on 1 penalty of rupees 10,000/- U/S77 1(a) read with section 174 of CGST Act and also impose Penalty of Rs. 10,000/- U/S 77(2) read with section 174 of the CGST Act. The aforesaid penalty and service tax has been impose for the financial year 2016-17 at that time CGST Act not in existence and at the relevant time the Finance Act – 19....

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