[2025:RJ-JP:5151-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 772/2004 National Engineering Industries Limited, Khatipura Road, Hasanpura, Jaipur through its Asstt. General Manager, Shri Gyaneshwar Rawat S/o Late Dr. B.L. Rawat, aged about 55 years, R/o 52, Hathroi Road, Jaipur ----Petitioner Versus 1. Union Of India through the Secretary, Ministry of Finance, North Block, New Delhi. 2. The Superintendent, Central Goods and Service Tax, Range- VI, Sector 10, Vidyadhar Nagar, Jaipur. 3. The Commissioner, Central Goods and Services Tax, New Central Revenue Building, Statue Circle, Jaipur. ----Respondents For Petitioner(s) : Mr. Sunil Nath with Mr. Ankit Popli & Ms. Gaurika Bhansali For Respondent(s) : Mr. Sandeep Pathak HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR Order 05/02/2025 AVNEESH JHINGAN, J (ORAL):- 1. This is an application (I.A. No.1/2024) filed seeking amended cause title on record. 2. For the reasons mentioned therein, the application is allowed. Amended cause title is taken on record. 3. This petition was filed seeking quashing of notices dated 27.10.2003 and 29.01.2004 asking the petitioner to deposit service tax along with interest on the goods transport services [2025:RJ-JP:5151-DB] (2 of 2) [CW-772/2004] availed by the petitioner during the period 16.07.1997 to 15.10.1998 and 16.11.1997 to 02.06.1998. 4. The grievance raised is that the Superintendent, Central Excise had no jurisdiction to demand the service tax, moreso when the petitioner had claimed exemption. 5. The notice issued to the petitioner directing deposit of service tax along with interest is in fact show-cause notices, as there is no demand created against the petitioner. 6. This petition is disposed of with the directions that the impugned communications be treated as show cause notices. Let the petitioner file reply to the show-cause notice within eight weeks from today and thereafter the respondents shall proceed in accordance with law. 7. Needless to say that the petitioner shall be at liberty to avail remedies in accordance with law, if aggrieved of the decision taken by the respondents. (PRAMIL KUMAR MATHUR),J (AVNEESH JHINGAN),J Chandan/Arun/1