Gujarat HC Dismisses Challenge as CGST Saving Clause Preserves Service Tax Proceedings

North Western Carrying Corporation Vs Union of India (Gujarat High Court) The Gujarat High Court dismissed a writ petition challenging a Show Cause Notice dated 13.03.2018 issued under Section 73(1) of the Finance Act, 1994. At the outset, the petitioner’s counsel fairly submitted that the issue raised in the petition had already been decided by a Coordinate Bench of the High Court in Sahitya Mudranalaya Pvt. Ltd. Vs. Additional Director General. In light of that decision, the petitioner requested that it be relegated to participate in the adjudication proceedings. The petitioner had sou...