PATNA, India, May 8 -- Patna High Court issued the following judgment on May 5:
Heard Mr. Bijay Kumar Gupta, learned counsel for the petitioner and Dr. K.N. Singh, learned ASG assisted by Mr. Anshuman Singh, learned Senior Standing Counsel for the CGST and CX.
2. In the present writ application, the petitioner has prayed for the following reliefs:-
"i) The show cause notice bearing No.:- C. No. V(18)379/Pankaj Rai/SCN/PD-W/2021- 22/1585 dated 11.10.2021 (as contained in Annexure-P-2) issued by the Respondent No.- 4 for Service tax amounting to Rs.13,07,700 (Thirteen lakhs Seven Thousand Seven hundred only) for the Period April 2016 to June 2017/- under proviso to sub section (1) of Section 73 Finance Act, 1994 read with S 174 of the CGS...