Rajwinder singh vs commissioner ,central good and services tax commissonerate  jalandher

The petitioner has brought forth a case to this Court seeking the nullification of three specific communications from the respondent, dated May 29, 2017, July 14, 2017, and January 11, 2018. These correspondences from the respondent demanded the petitioner to provide particular information concerning the imposition of service tax on the fees remitted for the acquisition of a license for the sale of alcoholic beverages.

The essence of the petitioner’s plea revolves around the legality and justification of the demands made by the respondent through these letters. The petitioner contends that the imposition of service tax on the license fee for liquor sales lacks legal grounds or justification. They argue that such imposition is erroneous and without legal basis.

In essence, the petitioner challenges the authority and validity of the respondent’s demands, aiming to demonstrate that the requests for information and the underlying imposition of service tax on the license fee are unjust, unfounded, and contrary to established legal principles.

Throughout the legal proceedings, the petitioner is expected to present arguments and evidence to support their claim that the impugned letters and the imposition of service tax are legally untenable. Conversely, the respondent is likely to defend the validity of their actions, possibly providing legal justifications and citing relevant statutes or regulations to support their position.

This legal dispute encapsulates broader themes concerning taxation laws, administrative actions, and the interpretation of statutes governing the sale of alcoholic beverages. The outcome of this case will have implications not only for the petitioner and the respondent but also potentially for similar cases and the interpretation and application of relevant legal provisions in similar contexts.

The petitioner in this case has approached the Court seeking the quashing of several letters and notices issued by the respondent. These communications, dated May 29, 2017, July 14, 2017, and January 11, 2018, requested the petitioner to provide specific information regarding the levy of service tax on fees paid for the issuance of licenses for the sale of liquor.

During the proceedings, the counsel representing the respondent conceded that they had received instructions from the State. It was revealed that during the 26th meeting of the GST Council convened on March 10, 2018, a decision had been made. According to this decision, it was determined that no GST or service tax would be imposed on the fees paid for the issuance of licenses for the sale of liquor intended for human consumption.

This submission by the respondent’s counsel implies that the basis for the earlier requests for information regarding service tax on liquor license fees has been rendered moot by the decision of the GST Council. Therefore, the petitioner’s plea for the quashing of the impugned letters and notices appears to be justified in light of the clarified taxation stance on such fees.

The petitioner brought a case before this Court seeking the annulment of certain letters/notices issued on 29.05.2017, 14.07.2017, and 11.01.2018 by the respondent, which requested the petitioner to provide specific information regarding the imposition of service tax on the fees paid for obtaining a license to sell liquor. The respondent’s counsel acknowledged receiving instructions from the State indicating that during the 26th meeting of the GST Council on 10.03.2018, it was unanimously agreed that no GST or service tax would be imposed on the fees paid for granting licenses for the sale of liquor intended for human consumption. Consequently, in light of this disclosure by the respondent’s counsel, the relief sought by the petitioner in the present case has become moot. Therefore, the Court has deemed the prayer made in the petition unnecessary and has disposed of the case accordingly.

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