M/S Texonic Instruments vs Union Of India on 1 February, 2013

[Cites 3, Cited by 0]

Karnataka High Court

M/S Texonic Instruments vs Union Of India on 1 February, 2013

Bench: H.N.Nagamohan Das

                        1



IN THE HIGH COURT OF KARNATAKA AT BANGALORE

     DATED THIS THE 01ST DAY OF FEBRUARY, 2013

                     BEFORE

     THE HON'BLE MR.JUSTICE H.N.NAGAMOHAN DAS

        WRIT PETITION NO.5381/2013 (T-TAR)

BETWEEN:

M/S TEXONIC INSTRUMENTS,
REPRESENTED BY
ITS PARTNER,
H.MILAP CHAND,
NO.387, 1ST CROSS,
12TH MAIN,
INDIRANAGAR,
BANGALORE - 560 038.
                                     ... PETITIONER

(BY SRI. S.SIVAKUMAR, ADVOCATE)

AND:

1.     UNION OF INDIA,
       REPRESENTED BY ITS SECRETARY,
       MINISTRY OF FINANCE,
       DEPARTMENT OF REVENUE,
       NORTH BLOCK,
       NEW DELHI - 110 001.

2.     THE CENTRAL BOARD OF
       CENTRAL EXCISE AND CUSTOMS,
       DEPARTMENT OF REVENUE,
       MINISTRY OF FINANCE,
                        2



     REPRESENTED BY ITS
     CHAIRMAN,
     HAVING ITS OFFICE AT
     NORTH BLOCK,
     NEW DELHI - 110 001.

3.   THE COMMISSIONER OF
     SERIVCE TAX,
     SERVICE TAX COMMISSIONERATE,
     S.P.COMPLEX,
     LALBAGH ROAD,
     BANGALORE -560 027.

4.   THE SUPERINTENDENT,
     OF CENTRAL EXCISE,
     ARREARS RECOVERY CELL,
     SERVICE TAX COMMISSIONERATE,
     S.P.COMPLEX,
     LALBAGH ROAD,
     BANGALORE -560 027.
                              ... RESPONDENTS

(BY SRI. T.M.VENKATA REDDY, CENTRAL GOVT. SR.
STANDING COUNSEL)

     THIS WRIT PETITION IS FILED UNDER ARTICLES
226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO
DIRECT THE RESPONDENTS NOT TO ENFORCE
RECOVERY OF THE DUES CONFIRMED BY THE
ORDER-IN-ORIGINAL DATED 30.12.2011 AS MODIFIED
BY THE CORRIGENDUM DATED 27.03.2012 TILL
DISPOSAL OF THE STAY APPLICATION BY THE
HON'BLE TRIBUNAL VIDE IMPUGNED ANNEXURE-A
DATEE 09.01.2013.
                              3



    THIS PETITION IS COMING ON FOR PRELIMINARY
HEARING THIS DAY, THE COURT MADE THE
FOLLOWING:

                         ORDER

Sri. T.M. Venkata Reddy, Central Government Senior Standing Counsel is directed to take notice for 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 09.01.2013 - Annexure-A.

3. Annexure-A 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-A demanding 4 payment of service tax as determined by the original authority. The stay application filed by the petitioner is not considered since the Tribunal was not sitting for certain period. Now it is brought to my notice that the Tribunal may start 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 three 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 VM

Unlock Advanced Research with PRISMAI

Karnataka High Court