Section 74 Cannot be used to Reassess Finalised Service Tax Liabilities: Bombay HC

Suman Construction Vs Union or India (Bombay High Court) The Bombay High Court considered a writ petition under Articles 226 and 227 of the Constitution of India filed by a government-registered civil contractor challenging service tax orders for the financial years 2015-16 and 2016-17. The petitioner sought declarations that the order dated 20.03.2023 of the Additional Commissioner, CGST and Central Excise, Nagpur-1, was invalid, that construction of roads for government departments was exempt from service tax under Notification No. 25/2012, and that the order dated 19.03.2025 rejecting his r...