Karnataka High Court
M/S Brigade Enterprises Limited vs The Union Of India on 23 April, 2015
Author: Aravind Kumar
Bench: Aravind Kumar
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 23RD DAY OF APRIL, 2015
BEFORE
THE HON'BLE MR.JUSTICE ARAVIND KUMAR
WRIT PETITION NO.46253/2014
C/W
WRIT PETITION NO.9861/2014,
WRIT PETITION NO.38403/2014
&
WRIT PETITION NO.43656-659/2014 &
WRIT PETITION NO.38404/2014(T-RES)
W.P.46253/2014:
BETWEEN:
M/s.BRIGADE ENTERPRISES LIMITED
29TH FLOOR, NO.26/1,
WORLD TRADE CENTRE,
BRIGADE GATEWAY CAMPUS,
DR.RAJKUMAR ROAD,
MALLESWARAM WEST,
BENGALURU-560055.
(REPRESENTED BY SHRI K SURESH,
CHIEF FINANCIAL OFFICER) ..PETITIONER
(BY SRI.R.DAKSHINA MURTHY, ADVOCATE FOR
SRI.SIVAKUMAR S., ADVOCATE)
2
AND:
1.THE UNION OF INDIA
REPRSENTED BY ITS SECRETARY,
MINISTRY OF FINANCE, NORTH BLOCK,
NEW DELHI-110001.
2.THE MINISTRY OF FINANCE
GOVERNMENT OF INDIA,
REPRESENTED BY ITS SECRETARY,
NORTH BLOCK,
NEW DELHI-110001
3.THE COMMISSIONER OF SERVICE TAX
TTMC/BMTC BUILDING, V FLOOR,
DOMLUR,
BENGALURU-560071.
4.THE DEPUTY COMMISSIONER (AUDIT)
SERVICE TAX COMMISSIONERATE,
TTMC/BMTC BUILDING, V FLOOR,
DOMLUR,
BENGALURU-560071.
5.SUPERINTENDENT-IAP-X
SERVICE TAX COMMISSIONERATE,
TTMC/BMTC BUILDING, V FLOOR
DOMLUR,
BENGALURU-560071. ..RESPONDENTS
(BY SRI.Y.HARIPRASAD, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227
OF CONSTITUTION OF INDIA PRAYING TO:
3
QUASH THE INTIMATION DATED 13.08.2014 ISSUED BY
THE R-5 VIDE ANNEXURE-A AS BEING WITHOUT
JURISDICTION AND THUS ILLEGAL AND UNTENABLE IN
LAW
DECLARE THE PROVISIONS OF RULE 5A OF THE SERVICE
TAX RULES, 1994, AS BEING ULTRA VIRES SECTION 72A
AND SECTION 94 OF THE FINANCE ACT 1994 AND IN
EXCESSIVE EXERCISE OF POWER OF THE R-1 AND 2.
DECLARE THE PROVISIONS OF RULE 5A OF THE SERVICE
TAX RULES, 1994 AS BEING ULTRA VIRES THE ACT AND /
OR TO READ DOWN THE SAME TO COVER ONLY AUDIT OF
ACCOUNTS BY A COST ACCOUNTANT OR CHARTERED
ACCOUNTANT NOMINATED UNDER SECTION 72A OF THE
FINANCE ACT, 1994.
DIRECT THE RESPONDENTS INCLUDING R-3, 4 AND 5 AND
THEIR SUBORDINATES TO CEASE AND DESIST FROM
CONDUCTING AUDIT OF THE ACCOUNTS/RECORDS OF
THE PETITIONER, BEING WITHOUT JURISDICTION.
W.P.9861/2014:
BETWEEN:
M/s.GOLFLINKS EMBASSY BUSINESS PARK
MANAGEMENT SERVICES PVT. LTD.,
INTERMEDIATE RING ROAD, DOMLUR,
BENGALURU-560 071,
(REPRESENTED BY SHRI.P.R.RAMAKRISHNAN,
DIRECTOR). ..PETITIONER
(BY SRI.R.DAKSHINA MURTHY, ADVOCATE FOR
SRI.SIVAKUMAR S., ADVOCATE)
4
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,
REPRESENTED BY ITS SECRETARY,
NORTH BLOCK,
NEW DELHI-110 001.
3.THE COMMISSIONER OF SERVICE TAX
TTMC/BMTC BUILDING,
DOMLUR,
BENGALURU-560 071.
4.ADDITIONAL COMMISSIONER (AUDIT)
SERVICE TAX COMMISSIONERATE,
TTMC/BMTC BUILDING,
DOMLUR,
BENGALURU-560 071.
5.ASSISTANT COMMISSIONER (AUDIT)
SERVICE TAX COMMISSIONERATE,
TTMC/BMTC BUILDING,
DOMLUR,
BENGALURU-560 071. ..RESPONDENTS
(BY SRI.Y.HARIPRASAD, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227
OF CONSTITUTION OF INDIA PRAYING TO:
5
QUASH THE INTIMATION DATED 18.09.2013, ISSUED BY R-
4, IN ANNEXURE-A AS BEING WITHOUT JURISDICTION AND
THUS ILLEGAL AND UNTENABLE IN LAW
DECLARE THE PROVISIONS OF RULE 5A OF THE SERVICE
TAX RULES, 1994 AS BEING ULTRA VIRES SECTION 72A
AND SECTION 94 OF THE FINANCE ACT 1994 AND IN
EXCESSIVE EXERCISE OF POWER OF THE R-1 AND R-2.
DECLARE THE PROVISIONS OF RULE 5A OF THE SERVICE
TAX RULES 1994, AS BEING ULTRA VIRES THE ACT AND/
OR TO READ DOWN THE SAME TO COVER ONLY AUDIT OF
ACCOUNTS BY A COST ACCOUNTANT OR CHARTERED
ACCOUNTANT NOMINATED UNDER SECTION 72A OF THE
FINANCE ACT, 1994.
DIRECT RESPONDENTS INCLUDING R-3, 4 AND 5 AND
THEIR SUBORDINATES TO CEASE AND DESIST FROM
CONDUCTING AUDIT OF THE ACCOUNTS/RECORDS OF
THE PETITIONER, BEING WITHOUT JURISDICTION
W.P.38403/2014
& 43656-659/2014:
BETWEEN:
M/s.GOLFLINKS SOFTWARE PARK PVT. LTD.,
1ST FLOOR EMBASSY POINT,
150, EMBASSY POINT, INFANTRY ROAD
BANGALORE URBAN,
BENGALURU-560 001
(REPRESENTED BY SHRI D VIJAY KUMAR,
ASST. VICE PRESIDENT-
ACCOUNTS AND TAXATION) ..PETITIONER
(BY SRI.R.DAKSHINA MURTHY, ADVOCATE FOR
SRI.SIVAKUMAR S., ADVOCATE)
6
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,
REPRESENTED BY ITS SECRETARY,
NORTH BLOCK,
NEW DELHI-110 001
3.THE COMMISSIONER OF SERVICE TAX
TTMC/BMTC BUILDING, V FLOOR,
DOMLUR,
BENGALURU-560 071
4.THE DEPUTY COMMISSIONER(AUDIT)
SERVICE TAX COMMISSIONERATE,
TTMC/BMTC BUILDING, V FLOOR,
DOMLUR,
BENGALURU-560 071
5.SUPERINTENDENT -IAP-IX
SERVICE TAX COMMISSIONERATE,
TTMC/BMTC BUILDING, V FLOOR,
DOMLUR,
BENGALURU-560 071 ..RESPONDENTS
(BY SRI.Y.HARIPRASAD, ADVOCATE)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226
& 227 OF CONSTITUTION OF INDIA PRAYING TO:
7
QUASH THE INTIMATION DATED 14.07.2014 ISSUED BY R-
5 VIDE ANNEXURE-A, AS BEING WITHOUT JURISDICTION
AND THUS ILLEGAL AND UNTENABLE IN LAW.
DECLARE THE PROVISIONS OF RULE 5A OF THE SERVICE
TAX RULES, 1994 AS BEING ULTRA VIRES SECTION 72A
AND SECTION 94 OF THE FINANCE ACT, 1994 AND IN
EXCESSIVE EXERCISE OF POWER OF THE R-1 AND 2.
DECLARE THE PROVISIONS OF RULE 5A OF THE SERVICE
TAX RULES, 1994 AS BEING ULTRA VIRES THE ACT AND /
OR TO READ DOWN THE SAME TO COVER ONLY AUDIT OF
ACCOUNTS BY A COST ACCOUNTANT OR CHARTERED
ACCOUNTANT NOMINATED UNDER SECTION 72A OF THE
FINANCE ACT, 1994.
DIRECT THE RESPONDENTS INCLUDING R-3, 4 AND 5 AND
THEIR SUBORDINATES TO CEASE AND DESIST FROM
CONDUCTING AUDIT OF THE ACCOUNTS/RECORDS OF
THE PETITIONER, BEING WITHOUT JURISDICTION.
W.P.38404/2014:
BETWEEN:
M/s.PUNE DYNASTY PROJECTS PVT. LTD.,
1ST FLOOR EMBASSY POINT,
150, EMBASSY POINT, INFANTRY ROAD
BANGALORE URBAN,
BENGALURU-560 001
(REPRESENTED BY SHRI P R RAMAKRISHNAN
DIRECTOR) ..PETITIONER
(BY SRI.R.DAKSHINAMURTHY, ADVOCATE FOR
SRI.SIVAKUMAR S., ADVOCATE)
8
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,
REPRESENTED BY ITS SECRETARY,
NORTH BLOCK,
NEW DELHI-110 001
3.THE COMMISSIONER OF SERVICE TAX
TTMC/BMTC BUILDING, V FLOOR,
DOMLUR,
BENGALURU-560 071
4.THE INSPECTOR OF SERVICE TAX (AUDIT)
SERVICE TAX COMMISSIONERATE,
TTMC/BMTC BUILDING, V FLOOR,
DOMLUR,
BENGALURU-560 071
5.SUPERINTENDENT -IAP-I
SERVICE TAX COMMISSIONERATE,
TTMC/BMTC BUILDING, V FLOOR,
DOMLUR,
BENGALURU-560 071 ..RESPONDENTS
(BY SRI.Y.HARIPRASAD, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227
OF CONSTITUTION OF INDIA PRAYING TO:
9
QUASH THE INTIMATION DATED:07.07.2014 ISSUED BY R-
5 IN ANNEXURE-A, AS BEING WITHOUT JURISDICTION AND
THUS ILLEGAL AND UNTENABLE IN LAW.
DECLARING THE PROVISIONS OF RULE 5A OF THE
SERVICE TAX RULES, 1994, AS BEING ULTRA VIRES
SECTION 72A AND SECTION 94 OF THE FINANCE ACT,
1994 AND IN EXCESSIVE EXERCISE OF POWER OF THE R-
1 AND R-2.
DECLARING THE PROVISIONS OF RULE 5A OF THE
SERVICE TAX RULES, 1994 AS BEING ULTRA VIRES THE
ACT AND/OR TO READ DOWN THE SAME TO COVER ONLY
AUDIT OF ACCOUNTS BY A COST ACCOUNTANT OR
CHARTERED ACCOUNTANT NOMINATED UNDER SECTION
72A OF THE FINANCE ACT, 1994.
DIRECTING RESPONDENTS INCLUDING R-3, R-4 AND R-5
AND THEIR SUBORDINATES TO CEASE AND DESIST FROM
CONDUCTING AUDIT OF THE ACCOUNTS/RECORDS OF
THE PETITIONER, BEING WITHOUT JURISDICTION.
THESE WRIT PETITIONS COMING ON FOR
PRELIMINARY HEARING `B' GROUP THIS DAY, THE COURT
MADE THE FOLLOWING:
ORDER
Memo is filed seeking permission of the court to withdraw the above writ petitions. Memo is placed on record. Writ petitions are dismissed as withdrawn.
Sd/-
JUDGE SBN