REGENT COMPUTRONICS PVT. LTD.

Brahmaputra Television Network Appellant

V/S

UNION OF INDIA Respondents

Referred Judgements :-

THANSINGH NATHMAL ONKARMAL JAWALAPRASAD INDRACHAND PREMSUCH RAMDEO SATYANARAYAN INDRACHAND PREMSUCH SHEWPRATAP TANTIA VS. SUPERINTENDENT OF TAXES DHUBRIIN ALL APPEALS :SUPERINTENDENT OF TAXES DHUBRIIN ALL APPEALS :SUPERINTENDENT OF TAXES DHUBRIIN ALL APPEALS :SUPERINTENDENT OF TAXES DHUBRIIN [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. CHHABIL DASS AGARWAL [REFERRED TO]
MAHARASHTRA CHESS ASSOCIATION VS. UNION OF INDIA [REFERRED TO]
MAGADH SUGAR AND ENERGY LTD. VS. STATE OF BIHAR AND ORS. [REFERRED TO]
M/S GODREJ SARA LEE LTD. VS. THE EXCISE AND TAXATION OFFICERCUM-ASSESSING AUTHORITY [REFERRED TO]
SOUTH INDIAN BANK LTD VS. NAVEEN MATHEW PHILIP [REFERRED TO]
PHR INVENT EDUCATIONAL SOCIETY VS. UCO BANK AND ORS. [REFERRED TO]
STATE OF UTTAR PRADESH VS. MOHAMMAD NOOH [REFERRED TO]
TITAGHUR PAPER MILLS COMPANY LIMITED VS. STATE OF ORISSA [REFERRED TO]
HARBANSLAL SAHNIA VS. INDIAN OIL CORPORATION LIMITED [REFERRED TO]
STATE OF H P VS. GUJARAT AMBUJA CEMENT LTD [REFERRED TO]
K S RASHID AND SON VS. INCOME TAX INVESTIGATION COMMISSION [REFERRED TO]
SANGRAN SINGH VS. ELECTION TRIBUNI KOTAH [REFERRED TO]
UNION OF INDIA VS. T R VARNA [REFERRED TO]
K S VENKATARAMAN AND CO PRIVATE LIMITED VS. STATE OF MADRAS [REFERRED TO]
N T VELUSWAMI THEVAR VS. G RAJA NAINAR [REFERRED TO]
MUNICIPAL COUNCIL KHURAI VS. KAMAL KUMAR [REFERRED TO]
SILIGURI MUNICIPALITY VS. AMALENDU DAS [REFERRED TO]
S T MUTHLJSAMI VS. K NATARAJAN [REFERRED TO]
RAJASTHAN STATE ROAD TRANSPORT CORPORATION VS. KRISHNA KANT [REFERRED TO]
KERALA STATE ELECTRICITY BOARD VS. KURIEN E KALATHIL [REFERRED TO]
A VENKATASUBBIAH NAIDU VS. S CHALLAPPAN [REFERRED TO]
L L SUDHAKAR REDDY VS. STATE OF ANDHRA PRADESH [REFERRED TO]
SANT SADGURU JANARDAN SWAMI MOINGIRI MAHARAJ SAHAKARI DUGDHA UTPADAK SANSTHA VS. STATE OF MAHARASHTRA [REFERRED TO]
PRATAP SINGH VS. STATE OF HARYANA [REFERRED TO]
GKN DRIVESHAFTS INDIA LIMITED VS. INCOME TAX OFFICER [REFERRED TO]
NIVEDITA SHARMA VS. CELLULAR OPERATORS ASSN OF INDIA [REFERRED TO]
MAFATLAL INDUSTRIES LIMITED VS. UNION OF INDIA [REFERRED TO]
G VEERAPPA PILLAI PROPRIETOR SATHI VILASBUS SERVICE PORAYAR TANJORE DISTRICT MADRAS VS. RAMAN AND RAMAN LTD [REFERRED TO]
ASSISTANT COLLECTOR OF CENTRAL EXCISE CHANDAN NAGAR WEST BENGAL VS. DUNLOP INDIA LIMITED [REFERRED TO]
RAMENDRA KISHORE BISWAS VS. STATE OF TRIPURA [REFERRED TO]
SHIVGONDA ANNA PATIL VS. STATE OF MAHARASHTRA [REFERRED TO]
C A ABRAHAM VS. INCOME TAX OFFICER KOTTAYAM [REFERRED TO]
H B GANDHI EXCISE AND TAXATION OFFICER CUM ASSESSING AUTHORITY KARNAL VS. GOPINATH AND SONS [REFERRED TO]
WHIRLPOOL CORPORATION VS. REGISTRAR OF TRADE MARKS MUMBAI [REFERRED TO]
TIN PLATE CO OF INDIA LIMITED VS. STATE OF BIHAR [REFERRED TO]
SHEELA DEVI VS. JASPAL SINGH [REFERRED TO]
PUNJAB NATIONAL BANK VS. O C KRISHNAN [REFERRED TO]
UNION OF INDIAN VS. GUWAHATI CARBON LIMITED [REFERRED TO]
MUNSHI RAM VS. MUNICIPAL COMMITTEE CHHEHARTA [REFERRED TO]
STATE OF U P VS. SHIV NARAIN UPADHYAYA [REFERRED TO]
L HIRDAY NARAIN VS. INCOME TAX OFFICER BAREILLY [REFERRED TO]

JUDGEMENT

(1.) The petitioner has instituted the instant writ petition under Article 226 of the Constitution of India to assail the original proceedings which was initiated by a Demand-cum-Show Cause Notice bearing no. C.No. V[15]75/ADJ/CGST-HQRS/GHY/ST/2021/1421 dtd. 26/4/2021 resulting into an Order-in-Original no. 61/Addl. Commr./ST/GHY/2021-22 dtd. 1/3/2022 passed by the Additional Commissioner, O/o the Principal Commissioner, GST and Central Excise Commissionerate, Guwahati [the respondent no. 3] and the appeal proceedings which ema-nated from the appeal preferred by the petitioner as appellant against the Order-in-Original dtd. 1/3/2022 culminating in an Order-in-Appeal bearing no. 528/GHY[A]/COM/ST/GHY/ 2023 dtd. 21/9/2023 of the Commissioner [Appeals], CGST, Central Excise and Customs, Guwahati [the respondent no. 2].

(2.) It has been stated that the petitioner, M/s Brahmaputra Television Networks is a proprietorship firm having its registered office at Guwahati. It is mentioned that the petitioner is engaged in providing taxable service in the nature of 'advertising agency services' since the year 2000 and as part of its business, it provides advertising services to the State Government agencies and private parties. For the purpose of Service Tax, the petitioner had got itself registered with Service Tax Code [STC] Registration no. ATTPS7285FST001 with VAT Registration Certificate no. GRN18530220383. Subsequently, after coming into effect of the Goods and Services Tax [GST] Act, 2017 on and from 1/7/2017, the Service Tax registration and the VAT registration of the petitioner have been migrated to the GST regime with GST Registration no. 18ATTPS7285F1ZR.

(3.) The events which have led the petitioner to institute the present writ petition can be narrated, briefly, as follows :-

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BRAHMAPUTRA TELEVISION NETWORK Vs. UNION OF INDIA

Referred Judgements :-

JUDGEMENT

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