Writ Petition Rejected Because Challenge Was Made at Service Tax SCN Stage

Chhattisgarh State Beverages Corporation Limited Vs Office of Commissioner CGST (Chhattisgarh High Court) The Chhattisgarh High Court dismissed a writ petition challenging a show cause notice (SCN) issued for recovery of service tax, holding that writ jurisdiction under Article 226 of the Constitution is not ordinarily invocable at the SCN stage. The petitioner had sought quashing of an SCN dated 08.07.2008 proposing service tax demand for the year 2006–07 by treating it as a clearing and forwarding (C&F) agent, along with consequential proceedings, interest, and penalty. The petitioner ...