GAYATRI EDUCATIONAL AND CHARITABLE TRUST Vs. CHAIRPERSON, CENTRAL BOARD OF EXCISE & CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE

JUDGEMENT

(1.) This matter is taken up by virtual/physical mode.

(2.) The Petitioner is before this Court under Article 226 of the Constitution of India with a prayer to quash the notice dated 28th/29/12/2020 (Annexure-9) relating to non-discharge of liability of service tax and summons dtd. 15/2/2022 (Annexure-13) under Sec. 70 of the Central Goods and Services Tax Act (for short, 'the CGST Act'). It is alleged by the Petitioner that its application dtd. 12/12/2021 (Annexure-12) for supply of documents has not been considered.

(3.) Heard Mr. Jagamohan Pattanaik, counsel for the Petitioner and Mr. Radheshyam Chimanka, Senior Standing Counsel appearing for the Opposite Parties.