Konasth Infrastructure Pvt. Ltd vs Union Of India
2022 Latest Caselaw 517 Raj/2

         HIGH COURT OF JUDICATURE FOR RAJASTHAN
                     BENCH AT JAIPUR

                  D.B. Civil Writ Petition No. 14068/2021

Konasth Infrastructure Pvt. Ltd., 602, 6Th Floor, Apex Tower, Lal
Kothi,    Tonk     Road,     Jaipur,      Rajasthan-302015           Through     Its
Authorised Signatory Shri Hari Singh Chaudhary S/o Shri Gaja
Nand Choudhary.
                                                                      ----Petitioner
                                       Versus
1.       Union Of India, Through Principal Commissioner, Central
         Goods And Services Tax, New Central Revenue Building,
         Statue Circle, C-Scheme, Jaipur, Rajasthan-302001.
2.       Joint Commissioner, Anti Evasion, Central Goods And
         Services Tax And Central Excise Commissionerate, Ncr
         Building, Statue Circle, C-Scheme, Jaipur, Rajasthan-
         302005.
3.       Deputy Commissioner, Anti Evasion, Central Goods And
         Services Tax And Central Excise Commissionerate, Ncr
         Building, Statue Circle, C-Scheme, Jaipur, Rajasthan-
         302005.
4.       Superintendent, Anti Evasion, Central Goods And Services
         Tax And Central Excise, Commissionerate, Ncr Building,
         Statue Circle, C-Scheme, Jaipur, Rajasthan-302005.
5.       Dedicated Freight Corridor Corporation Of India Ltd., 5Th
         Floor, Pragati Maidan, Metro Station Building Complex,
         New Delhi- 110001.
6.       Larsen And Toubro Ltd., Western Dedicated Freight
         Corridor, Civil Track Package- 1 And 2, 4Th Floor, Sdc
         Monarch, Plot No. D-236, Amrapali Marg, Jaipur- 303021
         (Raj.)
                                                                   ----Respondents

For Petitioner(s) : Mr. Anuroop Singhi through VC For Respondent(s) : Mr. Kinshuk Jain through VC

HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE SAMEER JAIN

Judgment

(2 of 3) [CW-14068/2021]

20/01/2022

The petitioner has challenged the show cause notice dated

22.10.2021 why service tax to the tune of Rs.1.24 crores

(rounded off) should not be recovered with interest and penalty.

Learned counsel for the petitioner submitted that the show cause

notice suffers from lack of jurisdiction inter-alia on the grounds

that:-

(i) The petitioner was a service provider and had provided service

as a subcontractor to the railways. Service tax on such services

is exempt.

(ii) The Commissioner has invoked the extended period of

limitation though there was no concealment or mis-disclosure on

the part of the petitioner. He submitted that the entire period

under show cause notice is beyond the normal period of limitation.

The petitioner having filed regular returns in which all details of

the work done, services rendered and charges recovered having

been declared, the Commissioner could not have invoked the

extended period of limitation.

(iii) The authorities have also not followed the procedure of pre-

consultation on a false premise that the case arose on account of

investigations by the preventive wing of the department.

We are conscious that ordinarily this Court does not interfere

at the stage of show cause notice. Usually the Court would

relegate the noticee before the authority. However when the

question of jurisdiction of the authority issuing such notice and to

continue the proceedings arising out of such notice arises, the

Court has ample power to invoke writ jurisdiction even at the

show cause notice stage.

(3 of 3) [CW-14068/2021]

Prima facie the issues raised by the petitioner require further

consideration. Looking to the prima facie case particularly of the

wrong invokation of extended period of limitation, let there be

notice, returnable on 04.03.2022.

By way of ad-interim relief impugned show cause notice is

stayed.

                                   (SAMEER JAIN),J                                                 (AKIL KURESHI),CJ

                                   KAMLESH KUMAR /8









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