Case Law Details
Rochem Separation Systems (India) Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court)
The HC observed that against the judgment of the Hon’ble High Court of Delhi in the case of Amadeus India Pvt. Ltd., appeal is pending before the Hon’ble Supreme Court solely on the point of limitation. Thus, prima facie, Revenue has impliedly conceded that pre-consultation is mandatory.
The Hon’ble High Court of Bombay. The petitioner is a service provider. It was issued show cause notice proposing to demand and recover service tax. The petition was filed, inter alia, contending that the show cause notice was without jurisdiction in as much as mandatory pre-consultation has not been granted. The reliance was placed on circular issued by CBEC stating that pre-consultation is mandatory and several decisions of various High courts quashing the notices.
The Hon’ble High Court of Bombay stays the operation and execution of the show cause notices. It is observed that against the judgment of the Hon’ble High Court of Delhi in the case of Amadeus India Pvt. Ltd., appeal is pending before the Hon’ble Supreme Court solely on the point of limitation. Thus, prima facie, Revenue has impliedly conceded that pre-consultation is mandatory. Posts matter for final hearing as the issue is pending before the Hon’ble Supreme Court to avoid multiplicity of proceedings.
The matter was argued by Bharat Raichandani
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