Supreme Court · 2019 INSC 272 · Decided 26 February 2019
Union of India & ORS. v. Coastal Container Transporters Association & ORS.
- Court
- Supreme Court of India
- Citation
- 2019 INSC 272 · [2019] 4 S.C.R. 915
- Case number
- CIVIL APPEAL No. 2276/2019
- Decided
- 26 February 2019
- Bench
- UDAY UMESH LALIT, R. SUBHASH REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
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 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
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