Service Tax Cannot Be Levied Solely Based on ITR Data: Bombay HC

Amrish Rameshchandra Shah Vs Union of India and others (Bombay High Court) Bombay High Court, in the case of Amrish Rameshchandra Shah Vs Union of India and others, examined the legality of a service tax demand issued solely based on information from income tax returns (ITR). The petitioner, a Chartered Accountant and partner in a firm, challenged a show cause-cum-demand notice issued by the Central Goods and Services Tax (CGST) authorities. The notice alleged non-payment of service tax on remuneration received from the firm, as declared in the petitioner’s ITR. The petitioner contended that...