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SOUTH GUJARAT TEXTILE PROCESSORS ASSOCIATION vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

J.B. PARDIWALA
NISHA M. THAKORE
Pet. Counsel
S S Iyer
Res. Counsel
---

Petitioner / Applicant

SOUTH GUJARAT TEXTILE PROCESSORS ASSOCIATION
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Jan 6, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 19319 of 2021

Citation

2022(1) TAXREPLY 4994
Original Order
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ORDER

1. The draft amendment, as prayed for, is allowed. The necessary incorporation shall be carried out at the earliest. 2. We have heard Mr. S.S. Iyer, the learned counsel appearing for the writ applicants and Mr. Lodha, the learned standing counsel appearing for the respondents on advance copy. 3. This writ application is at the instance of an Association of Textile Processors within the South Gujarat. The grievance voiced by the Association on behalf of its members is that the department of CGST and the Central Excise, Surat, over a period of time, has been issuing show-cause notices indiscriminately under the proviso to sub-section (1) of Section 73 of the Finance Act, 1994 read with Section 174 of the CGST Act, 2017 on an erroneous assumption that the Company concerned is engaged in providing textile services under the provisions of the Finance Act, 1994. 4. Mr. Iyer would submit that none of the members of the South Gujarat Textile Processors could be said to be engage....

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