Supreme Court of India
Union of India & Ors. v. Coastal Container Transporters Association & Ors.
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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 pr oposing to demand ser vice tax fr om respondents under the categor y of “car go handling ser vice” – Respondent’ s case was that the ser vice provided by them fell under the taxable categor y of “goods transport agency” – W rit petition filed by r espondents befor e the High Court challenging the show cause notice – High Court quashed the show cause notice – On appeal, held: High Court committed er ror in enter taining the writ petition under Art.226 at the stage of show cause notices
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