Court :
Orissa High Court
Brief :
It is admitted that no notice in the first instance ought to have been issued to the Petitioner, who is a practising advocate. The Commissioner GST is directed to issue clear instructions to all the officers in the GST Commissionerates in Odisha that no notice demanding payment of service tax/GST will be issued to lawyers rendering legal services and falling in the negative list, as far as the GST regime is concerned.
Citation :
Devi Prasad Tripathy v. Principal Commissioner CGST & Central Excise, Bhubaneswar [2021] 128 taxmann.com 413 (Orissa)
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