Neo Classic Cruise And Tours (P) Ltd Vs Deputy Commissioner (Intelligence)
Date: January 15, 2025
Subject Matter
Classification dispute: Taxpayer should pursue an appeal rather than seeking extraordinary relief under Article 226 of the Constitution
Summary
The case revolves around a petitioner company that provides tour packages, which classified itself as a tour operator taxable at 5%. A show cause notice was issued alleging that it should have been classified as a ‘houseboat service operator’ subject…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT Petitioner challenges Exhibit-P5 order issued under Section 74 of the Central Goods and Services Tax Act, 2017 (for short, ‘the Act’). 2. Petitioner is a company engaged in providing tour packages like breakfast cruises, lunch and dinner cruises through the back waters. Various specialised packages are also offered by the petitioner. While class…