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PICCADILY HOLIDAY RESORTS LIMITED vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

SURYA KANT
SUDIP AHLUWALIA
Pet. Counsel
Jagmohan Bansal
Res. Counsel
Ish Puneet Singh
Sunish Bindlish

Petitioner / Applicant

PICCADILY HOLIDAY RESORTS LIMITED
Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Jul 19, 2018
Order No.

CWP-25719-2017

Citation

2018(7) TAXREPLY 2963
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ORDER

The petitioner is primarily aggrieved by the order dated 12.09.2017 passed by the Additional Commissioner, GST & Central Excise Commissionerate, Chandigarh. Vide the aforesaid order, the levy of service tax amounting to ₹ 1,61,53,949/- under Section 73 read with Section 174(2) of the CGST Act, 2017 has been confirmed . In addition, a penalty of equivalent amount of ₹ 1,61,53,949/- has also been imposed under Section 78(1) of the Finance Act, 1994 read with Section 174(2) of the CGST Act, 2017. Two more penalties of ₹ 10,000/- each, have also been imposed on the petitioner. [2] The above-stated order is admittedly appealable though timelimit to file the appeal has now expired. However, since the petitioner has been pursuing the matter before this Court, it is directed that if petitioner files the statutory appeal within one month, the Appellate Authority shall consider and decide the same on merits. The question of legality and propriety of the penalty equivalent to the....

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