CREATIVE TRAVELS PVT LTD vs UNION OF INDIA & ORS.

Judgment text excerpt

$~50 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 03.02.2025 + W.P.(C) 16771/2022 & CM APPL. 52965/2022 (Interim Relief) CREATIVE TRAVELS PVT LTD .....Petitioner Through: Mr. J.K Mittal, Ms. Vandana Mittal and Mr. Mukesh Choudhary, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Manish Kumar, SPC for Resp./ UOI. Mr. Aditya Singla, SSC with Mr. Umang Misra, Adv. Mr. Kishore Kunal, Amicus Curiae with Mr. Anuj Kumar, Adv. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR JUDGMENT YASHWANT VARMA, J. (Oral) 1. The writ petitioner impugns the Show Cause Notice1 dated 17 October 2019 issued by the respondents in purported exercise of powers conferred by the First Proviso to Section 73(1) of the Finance Act, 19942. 2. Apart from Mr. Mittal, learned counsel who represented the writ petitioner and Mr. Singla, learned counsel who appeared for the respondents, we also had the benefit of hearing Mr. Kunal, learned 1 SCN 2 Act W.P.(C) 16771/2022 Page 1 of 12 Signature Not Verified Digitally Signed By:KAMLESH KUMAR Signing Date:20.02.2025 18:31:05 counsel, who had been appointed by the Court as the Amicus. 3. With the aid of the learned amicus, we have gone through the detailed and chronological list of dates as well as the compilation of judgments which have been placed for our consideration. For the purposes of analysing the challenge which stands raised, we deem it apposite to take note of the following undisputed facts which emerge from the record. 4. The challenge to the impugned SCN of 17 October 2019 constituted the fifth of a series of SCNs which had been issued by the respondents holding the petitioner exigible to tax under the service tax regime that prevailed. The levy of service tax was asserted