Service Tax Demand Quashed for Reliance Solely on Form 26AS Without Independent Verification

Debojit Deb And Anr Vs Union of India (Gauhati High Court) The Gauhati High Court allowed a writ petition challenging an Order-in-Original dated 31.03.2023 and the Order-in-Appeal dated 29.02.2024, which had confirmed a service tax demand of ₹60,52,413, along with interest and penalties, for the financial year 2016-17. The demand had been raised under the proviso to Section 73(1) of the Finance Act, 1994, read with Sections 142(8)(a) and 174 of the CGST Act, 2017, while interest and penalties were imposed under Sections 75, 77, and 78 of the Finance Act, 1994. The petitioners were engaged in...