HON’BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT
Order
Reportable
05/02/2026
Per: Arun Monga, J
1. Above titled three writ petitions are being decided vide
instant common order since a common assessment order dated
24.10.2019 passed by the Joint Commissioner, Central Excise and
Goods and Service Tax qua three financial years i.e. 2007-2008,
2009-2010 and 2010-2011, whereby the additional demand of
sum of Rs. 81,46,056/-, Rs. 1,04,97,017/-, and Rs. 1,03,44,427/-
respectively have been raised, is under challenge therein.
2. Succinctly speaking, the relevant facts of the case, shorn of
unnecessary detail, are as follows:
FACTS
2.1 The petitioner is a proprietorship concern engaged in the
fabrication and erection of structures at the sites of principal
employers using materials supplied by them and is registered
under the Service Tax laws. Pursuant to work orders dated
31.01.2007 issued by M/s Aditya Cement Limited and 06.01.2009
issued by M/s Prism Cement Limited, the petitioner carried out
fabrication and erection works at their respective sites.
