Appeal preferred by the petitioner can be considered without there being any need for a deposit as contemplated under Section 107(6) of the Act.
Works Contract service ----- The petitioner prayed to dispose appeal filed under Section 107 in a time bound manner. The respondent was considering whether the activities undertaken by the petitioner was in the nature of works contract service or a manufacture and sale of goods under the Act. If it was the former, petitioner was liable to pay tax under Section 9(1) while if it was the latter, it would be eligible to opt for composition under Section 10 of the Act. The court observed that interest of justice could be served, if the appeal filed by the petitioner is considered in a time bound manner, while the proceedings proposed to be initiated vide notices are kept pending till such consideration.
Held that:- The Hon’ble High Court directed the respondent to consider and pass appropriate orders at the earliest, at any rate, within a period of two months. Until such a decision is taken, all proceedings shall be kept in abeyance.
Appeal preferred by the petitioner can be considered without there being any need for a deposit as contemplated under Section 107(6) of the Act.
Works Contract service ----- The petitioner prayed to dispose appeal filed under Section 107 in a time bound manner. The respondent was considering whether the activities undertaken by the petitioner was in the nature of works contract service or a manufacture and sale of goods under the Act. If it was the former, petitioner was liable to pay tax under Section 9(1) while if it was the latter, it would be eligible to opt for composition under Section 10 of the Act. The court observed that interest of justice could be served, if the appeal filed by the petitioner is considered in a time bound manner, while the proceedings proposed to be initiated vide notices are kept pending till such consideration.
Held that:- The Hon’ble High Court directed the respondent to consider and pass appropriate orders at the earliest, at any rate, within a period of two months. Until such a decision is taken, all proceedings shall be kept in abeyance.