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The Petitioner is before this Court under Article 226 of the Constitution of India with a prayer to quash the notice relating to non-discharge of liability of service tax under Section 70 of the CGST Act. The Petitioner contended that the service which it renders has been put under the negative list during the service tax regime and its educational activities do not fall within the purview of the GST Act. The appropriate authority is competent to decide the same in accordance with law.

Service Tax- The Petitioner is before this Court under Article 226 of the Constitution of India with a prayer to quash the notice relating to non-discharge of liability of service tax and summons under Section 70 of the CGST Act. It is alleged by the Petitioner that its application for supply of documents has not been considered.

The brief fact adumbrated in the present case is that the Petitioner claims to be an Educational and Charitable Trust and carries on educational activities. On 27th October, 2020, search operation was conducted by the Officers of Directorate General of GST at the residential premises of M/s. Gayatri educational and charitable trust.

In exercise of powers conferred under section 67 of the CGST Act, certain documents were seized during search operation.

On 28th/ 29th December, 2020, a show cause notice was issued narrating fact that the Petitioner-Trust was engaged in providing taxable service under the category of “Commercial Training or Coaching” Service through a Coaching Centre in the name of “LIT” without getting itself registered under Section 69 of the Finance Act, 1994 and said show cause notice indicated that after initiation of investigation by DGGI, Gayatri educational and charitable trust-Petitioner registered itself vide Service Tax Code- AACTG0062ASE001 for coaching premises.

Another summons has been issued invoking under Section 70 of the CGST Act in connection with non-payment of GST for carrying out further inquiry into the matter under the Central Goods and Services Tax, 2017.

the Petitioner submitted that though he has produced required documents as called for earlier in connection with show cause notice dated 28th/29th December, 2020, the Authority should not have issued frequent summons causing thereby ‘mental agony and ‘tremendous pressure’ on the Petitioner-Trustee.

Whether the activities undertaken by the Petitioner attract Service Tax under the Finance Act, 1994 and are exigible to GST under the Central Goods and Services Tax Act, 2017 are disputed question of facts which are necessarily to be adjudicated upon by the authorities vested with the power under the relevant statute.

With regard to prayer of the Petitioner to quash the show cause notice and summons, we are not persuaded to have indulgence at this stage.

Held that- This Court does not deem it fit to interfere with the process of inquiry by the Competent Authority. Accordingly, the writ petition is disposed of with the observation that it is open for the Petitioner to participate in the proceeding before the Opposite Parties.