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Gujarat HC Quashes Service Tax Demand Based on Form 26AS Without Verification
Case Law Details
- Case Name
- Nimeshbhai Gunvantbhai Patel Vs Union of India & Ors. (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Nimeshbhai Gunvantbhai Patel Vs Union of India & Ors. (Gujarat High Court)
The petitioner filed a writ petition under Article 226 of the Constitution seeking quashing of the show cause notice dated 22.04.2021 and the Order-in-Original dated 31.10.2022.
The petitioner, an approved “E-1” class contractor undertaking works contracts for the Road & Building Department, Irrigation Department and Public Health Engineering Wing, contended that the services rendered were not liable to service tax under the Finance Act, 1994. The petitioner regularly filed income tax returns and, af...
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