Shashi Galvanising Private Limited Vs Principal Commissioner of CGST and Central Excise (Patna High Court)
Patna High Court held that demand cum show cause notice without pre-show cause consultation as per Master Circular No. 1053/02/2017-CS dated 10.03.2017 justified since petitioner has failed to furnish requisite return in Form ST-3.
Facts- Petitioner – Firm is a registered service tax payer under Service Tax – Chapter V of Finance Act, 1994. Firm has undertaken certain civil contract with the State of Bihar in the year 2010 read with agreement stated to have been entered in the year 2013. Petitioner-Firm had not paid service tax during the period April, 2015 to March, 2017.
Petitioner-Firm has also not filed form ST-3. Resulted in issuance of notice/communications from the respondents on 25.11.2019, 06.08.2020, 10.08.2020 and 15.10.2020. The written submission was filed on behalf of the petitioner – Firm only on 17.10.2023. The official – respondents have proceeded to pass final order on 04.01.2024, while confirming the demand of service tax including applicable cess aggregating to a sum of Rs. 2,16,74,125/- for the period April, 2015 to March, 2017 against the petitioner – Firm under proviso to Section 73 (1) of the Finance Act, 1994 r.w.s. 174 of the CGST Act, 2017. Further, confirming rate of interest and penalties. Feeling aggrieved, petitioner has invoked remedy under Article 226 of the Constitution of India.
