Amazing Security Services Pvt Ltd Vs State of U.P. (Allahabad High Court)
In a recent judgment, the Allahabad High Court addressed the case of Amazing Security Services Pvt Ltd (formerly Vijaya Bank) regarding a GST-related dispute. The court examined the application filed under Section 482 of the Cr.P.C. to challenge the summoning order and non-bailable warrants issued against the company.
Case Background: The application sought to quash the summons dated February 2023 and the non-bailable warrant issued on May 15, 2024, in Complaint Case No. 77625 of 2022. The complaint involved charges under Sections 89 and 83 of the Finance Act, 1944, Section 174 of the CGST Act, 2017, and Section 9 of the Central Excise Act, 1944. The case relates to the alleged tax liability for services provided between April 2014 and June 2017 to educational institutions, which were claimed to be exempt from service tax.
Arguments and Submissions: Counsel for the applicant argued that the dispute was ongoing with the authorities since 2018, with a show cause notice issued on November 7, 2019, demanding Rs. 6,69,58,967. The applicant had deposited Rs. 1,03,46,538 under protest and applied for settlement under the Sabka Vikas Sabka Vishwas Scheme, 2019, which remains pending. The counsel requested exemption from personal attendance during trial, citing a Supreme Court decision in Sharif Ahmed And Another vs. State of Uttar Pradesh And Another.
