Dev Versha Publication Private Limited and others Vs Union of India and others
Date: June 13, 2023
Subject Matter
Saving clause u/s 174(2)(e) permits the initiation of proceedings under service tax even after the repeal
Summary
This appeal is filed by the appellant arguing that no liability towards Service Tax could be imposed on them after the repeal of Chapter V of the Finance Act, 1994 on 01.07.2017. The appellant claims that any proceedings related to Service Tax should…
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT The present Special Appeal is directed against the order dated 17.03.2023, passed by the learned Single Judge dismissing the appellants’ Writ Petition, i.e. WPMS No. 2739 of 2022, on the ground that the order impugned in the Writ Petition, i.e. the Adjudication Order No. 35/COMMR/DDN/2022 dated 30.06.2022 passed by the Commissioner, C…