Supreme Court of India
Union of India & Ors. v. Coastal Container Transporters Association & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
For the aforesaid reasons, we allow this appeal and set aside the judgment and order dated 18.12.2017 passed by the High Court of Gujarat in Special Civil Application No.6679 of 2016. 52004 (166) ELT 153 (S.C.) 927.
Judgment, page 12
From the headnote
Constitution of India: Art.226 – Show cause notice issued under s.73 of Finance Act by appellant-authority proposing to demand service tax from respondents under the category of “cargo handling service” – Respondent’s case was that the service provided by them fell under the taxable category of “goods transport agency” – Writ petition filed by respondents before the High Court challenging the show cause notice – High Court quashed the show cause notice – On appeal, held: High Court committed error in entertaining the writ petition under Art.226 at the stage of show cause notices – Neither it…
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