Cases Covered:

M/s. M. L. Dalmiya & Co. Ltd. & Anr.
Vs
The Additional Commissioner CGST & CX

Facts of the Cases:

I’m pleased to announce that the Hon’ble Calcutta High Court, where the case was argued by Advocate Ankit Kanodia, has rendered a significant decision. The court has ruled that the demand order arising from service tax proceedings initiated after the implementation of the GST regime, as per Section 174 of the CGST Act 2017, cannot be enforced without obtaining the court’s permission. Consequently, a stay on any recovery efforts by the tax department has been granted. The case has been admitted, and it is scheduled for the exchange of affidavits, with the final hearing set for December 2023.

Observations & Judgement of the court

The primary concern raised by the petitioners pertained to service tax show-cause notices issued subsequent to the introduction of GST. Their focus encompassed the legal provisions outlined in Section 174 of the relevant act and issues related to statutory limitations.

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