WRIT TAX No. 250 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:54269-DB Chief Justice's Court Case :- WRIT TAX No. - 250 of 2025 Petitioner :- M/s Ravinder Singh Respondent :- Union of India and 2 others Counsel for Petitioner :- Anil Prakash Mathur Counsel for Respondent :- Saumitra Singh, A.S.G.I., Gaurav Mahajan, Mithilesh Ch. Tripathi Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against the order dated 24.11.2022 passed by Assistant Commissioner, Central Goods and Service Tax Division, Saharanpur (Annexure-2), whereby demand and recovery of service tax amounting to Rs. 5,22,183/- has been confirmed along with interest and a penalty of Rs. 5,22,183/- has been imposed besides a fee of Rs. 60,000/- for non filing of service tax returns for the period April 2016 to September 2016, October 2016 to March 2017 and April 2017 to June 2017. 2. It is, inter alia, indicated in the petition that petitioner is a contractor and is providing works contract and manpower supply services and is having a service tax registration for the same. It is claimed that a show- cause notice (Annexure-1) dated 13.10.2021 was issued to the petitioner alleging failure of the petitioner to