Assessee cannot be forced to pay entire disputed amount during pendency of assessment

CA Urvashi Porwal Brief of the Case In the case of Prosper Build Home Pvt. Ltd. V/s. Union Of India, the assessee cannot be forced to pay entire disputed amount when the assessment proceedings are pending. The department can only take action to ensure compliance of order passed by the Court. Brief Facts The facts leading to the filing of the writ petition is that the petitioner provides labour in the construction of buildings to various builders under a works contract. It is alleged that under the agreement, the petitioner is liable to pay service tax w.e.f. 01.07.2012. It transpires that the...