WRIT TAX No. 610 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:54278-DB Chief Justice's Court Case :- WRIT TAX No. - 610 of 2025 Petitioner :- M/s JMD Foods Respondent :- Union of India and another Counsel for Petitioner :- Ajay Kumar Yadav Counsel for Respondent :- A.S.G.I., Gaurav Mahajan Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition is directed against order dated 07.11.2024 passed by Assistant Commissioner (Adjudication) CGST & Central Excise Division-II, Allahabad passed under Section 73 (2) of the Finance Act, 1994 (for short 'the Act, 1994') and show cause notice dated 19.10.2015. 2. It is, inter alia, indicated that the petitioner firm was registered under the Service Tax regime for providing restaurant services. In the year 2014, inquiry proceedings were initiated by Superintendent (Prevention), Central Excise and Service Tax and certain notices, queries and summons were issued. During the said inquiry, wherein the petitioner participated by complying with the summons, responding to the notices and appearing for personal hearing as and when necessitated by the Department. Pursuant to the inquiry, a show cause notice dated 16.10.2015/19.10.2015 was issued to the pet