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Section 74 Cannot be used to Reassess Finalised Service Tax Liabilities: Bombay HC
Case Law Details
- Case Name
- Suman Construction Vs Union or India (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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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...
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