MAHESH KUMAR CHANANI Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Ms. M. L. Gope, learned counsel appearing for the petitioner. Also heard Dr. B. N. Gogoi, learned Standing Counsel, CGST.

(2.) By way of the present petition under Article 226 of the Constitution of India, the petitioner calls in question, inter alia, the legality and validity of the adjudicating order dtd. 24/4/2024 passed by the Assistant Commissioner of Central GST and Central Excise, Guwahati Division-II.

(3.) The foundational facts, shorn of unnecessary details, are that the petitioner, a proprietorship concern engaged in execution of works contract, asserts that the services rendered by it stood exempted under the Mega Exemption Notification issued under the Finance Act, 1994. Notwithstanding such exemption, a Demand-cum-Show Cause Notice dtd. 11/4/2022 came to be issued for the financial year 2016-2017 under Sec. 73(1) of the Finance Act, 1994, alleging non-payment of service tax to the tune of Rs.26,57,349.90.