Karnataka High Court
M/S Micro Labs Limited vs The Union Of India on 18 February, 2013
Author: H N Nagamohan Das
Bench: H.N. Nagamohan Das
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IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 18TH DAY OF FEBRUARY, 2013
BEFORE
THE HON'BLE MR. JUSTICE H.N. NAGAMOHAN DAS
W.P.NO.8330/2013(T-TAR)
BETWEEN:
M/s. Micro Labs Limited
No.27, Race Course Road
Bangalore - 560 001
Represented by Mr. Badrinath Ibrampur
Vice President - Finance .... Petitioner
(By Sri. K.S. Ravi Shankar, Adv. for Sri. Chandrakumar
Adv. for Sri. Rajesh Chandrerkumar, Adv.)
AND:
1. The Union of India
Represented by its Secretary,
Ministry of Finance,
North Block, New Delhi- 110 001
2. The Ministry of Finance
Government of India,
Rep by its Secretary MF (DR)
New Delhi- 110 011.
3. The Central Board of Excise and Customs
North Block, Rastrapati Bhawan,
Defence Head Quarters,
Represented by its Chairman, ,
New Delhi - 110 001.
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4. The Commissioner of Central Excise & Service Tax,
Large Taxpayer Unit, JSS Towers,
100 ft Ring Road, Banashankari III Stage
Bangalore - 560 085.
5. The Additional Commissioner of Central
Excise & Service Tax.
Large Taxpayer Unit, JSS Towers,
100 ft Ring Road, Banashankari III Stage
Bangalore - 560 085
6. The Assistant Commissioner of Central
Excise & Service Tax.
Large Taxpayer Unit, JSS Towers,
100 ft Ring Road, Banashankari III Stage
Bangalore - 560 085.
.... Respondents
(By Sri.Jeevan J Neeralagi, Central Govt. Senior Standing
Counsel)
This Writ Petition is filed under Articles 226 & 227
of Constitution of India praying quash the circular dated
01.01.2013, vide Ann-D, as being illegal, Arbitrary &
Ultra Vires the provision of the Central Excise Act 1944
& Customs Act 1962 & the provisions of Articles, 14, 265
& 300A of the Constitution of India and etc.,
This petition coming on for Preliminary Hearing this
day, the Court made the following:
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ORDER
Sri. T.M. Venkatareddy, Central Government Senior Standing Counsel is directed to take notice for the respondents.
2. In this writ petition the petitioner has prayed for a writ directing the respondents not to initiate coercive steps for recovery of the demand made in the letter dated 01.01.2013 Annexure-D.
3. Annexure-D is an outcome of the order passed by the original authority under the provisions of the Service Tax Act. Learned counsel for the petitioner submits that against the order passed by the original authority an appeal is preferred before the Appellate Authority and the stay application is pending consideration. In the meanwhile the respondents have issued the impugned notice Annexure-D demanding payment of service tax as determined by the original authority. The stay application filed by the petitioner is 4 not considered since the Tribunal was not sitting for certain period. Now it is brought to my notice that the Tribunal commenced sitting from the first week of February 2013. In the circumstances the writ petition is hereby disposed off directing the Tribunal to consider the stay application filed by the petitioner in the appeal before them within a time frame of 3 weeks. Till the disposal of the stay application by the Appellate Authority the respondents shall not take coercive steps against the petitioner. The Tribunal to expedite the matter without being influenced by any of the observations made in this order.
Three weeks time is granted to file memo of appearance.
Sd/-
JUDGE HR