Andhra Pradesh High Court - Amravati
The Senior Superintendent Of Post ... vs Union Of India on 10 July, 2024
_ ee ORIGINAL JURISDICTION) ~ WEDNESDAY, THE TENTH DAY OF JULY, TWO THOUSAND AND TWENTY FOUR 'PRESENT: THE HONOURABLE SRI JUSTICE G.NARENDAR AND THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION Nos. 10434, ag4d, 428, 5081, 8063, 5167, 5170, 6343, 8377, 5542, 5688, 8724, 8753, 6138, end, 8734, ne, 7448, 7449, 7486, 7927, 8888 & &597 OF 2024 Wo.No.10434 of 2034: Beiween: 1. The Serior Superintendent of Post Offices, Prakasam Division, Ongole ~ $235 004. The Pastmaster, Head Post Office, Ongole - 523 004 Bs Feltioners AND 1. The Union of india; Rep by iis Revenue Secretary, Ministry of Finance Department of Expendifurs, Room No. 75, New Delhi - 770 0014. 2. The Commissioner of Central Tax, Guntur CGST Commissionerata, Kannavarithola, Guntur - Se? on4. w The Ackifional Commissioner of Central Tax, Nellore Sub Carmmissionerate, GST Bhavan, Annamayya Circle, Magunta Layout Mini By-Pass Road Nellore ~ S24 003, 4. The Joint Director, DNrectorate General of GST Intelligence, Visakhapainam Zonal Unit, Door No. 28-14-17, Surgya Bagh, Besides Melody Theatre, Visakhapainam - 530 020. The Superintendent of Central Tax, Ongole COST Range, Qngaie, ~ g ex Frakasam Disirkst - S23 O07 S. The Commissioner of Central Tax &Custoris (Appeals), Central Revenue Building, D.No.3-30-18, sng! Road, Guriuy - 822 908, wd The Superintendent (Appeals), Office of fhe Comnussioner of Central Excise (Appeals) Central Revenue Bullding, OD. No 3-30-15, Ring Road, Guntu-S22006 Respondents Petition under Aricie 228 of the Cansfiuficn of india praying that in the croeumstances stated in the alfidavil Med therewith, the Hi igh Court may £ visased to issue a wri more particularly in the form of Writ of Mandamu declaring the Order-Jn-OQriginal No. NCR-EAGCUO-ADC-O30-2020-21- STax (Denove) dated 25.17. 2020 in confirming the demand of Rs $706, 600% as Service Tax inclusive of Cesses vavable on the faxable services viz, "Gourley Agency Service, Insurance Auxiliary Service and Business Auxiliary Service" pravidad during the period from O7.04 2014 to Q0.00.2077 under Section 7301} of the Finance Act, 1894 read with Section 174 of COST Act, ~ : ; $3 oo Ew wt ts & 2O1F, @ demand of balance Service Tax amount of Rs. Section 732} of the Finance Act, read with Section 174 af CGST Act, SOV? and thereby imposing penalty of Rs.571,04,908% under Sub- Section (1) of Section 78 of Fmance Act, 1944 read with Section 174 of CGST Act, S017, nenalty of Rs. 10,000/- under Section 7Y(1 Ka) of the Finance Act, read with Section 174 of COST Act, 017 for not taking reaisiration within the prescribed wy i lime and a penally of Rs. 10,0004 under Section *7(2} af ihe Finance Act, 19B4 read with Secflon 174 of the COST Act, 2017 for non-filing of ST-3 returns os Hegel, arbitrary, high-handed and violative of orincinies of natural justice and violative of Ariicie 14 of fhe Cansiitution of India and consequently fo sel aside the Order-dIn-Orginal No. NLUS-EACUS-ADG-090-2020-2 1- BOCs Sax (Denove) dated 25.77 2020 IA NO: 1 OF 2624 Petition under Seclion 151 CPC fs filed praying that in the crcumstances staled In the grounds filed in suppert of the petition, the High Court may be pleased to suspend the operation of the Order-in-Original No. NLR- EXCUS-ADC-030-2020-21-STax (Denove) dated 25.11.2020 forthwith io direct the Respondents to not take any coercive steps against the Petitioners, Pending disposal of WP 10434 of 2024, on the fle of the High Court, The petifien coming on for hearing, upon perusing the Petition and the affidavit fled in support thereof and the order of the High Court order dated O3.05.2024 & 27.06.2004 made herein and upon hearing the arguments of SRI DIVYA RAJU DATLA, Central Government Counsel for the Petitioners, DEPUTY SOLICITOR GENERAL for the Respondent No.1 and of Ms. Santhi Chandra, Junior Standing Counsel for respondent Nos.2 to 7; WP NO: 4844 OF 2024 Between: 1. The Superintendent of Post Offices, Guntur Didsion, Guntur - 522007. 2. The Postmaster, Head Post Office, Mangalagir- §22 002 . Petitioner AND }, Union of incia, Represented by iis Secretary, Ministry of Finance, North Block, New Delhi, 110004. é. The Principal Commissioner of Central Tax, Central Tax Gormmissionerate, Guntur, 23 The Agsistant Commissioner of Central Tax and Central Excise, Amaravall (ASST Divisional Office, Central Revenues Bullding, MG Road, Viayawada. 4. The Superinensent of Central Tax, Amaravathi CGoT Range, Viayawada. >. Deputy Director, Diremtorate General of GOT intelligence, Visakhapatnam Zonal Unit, OD. No 28-14-17, Surya Bagh, Besid Melody Theatre, Visakhapatnam - 530020, &. Superintendent of Central T x, ARC, Amaravathi CGST Division,- Vilayawada. Respondents Petition under Article £26 of the Constiution of India is ed praying that in the circumstances stated in the affidavit fied therewith, the High Court may be pleased fo issue a writ more particularly in the form of Wirt of Mandamus declaring the Order-in-Origmal No.4/20g2- 23-5.Tax dated TO06 2022 in confirming the demand of Re 20, 19,a77/- as Service Tax inclusive of Cesses payable on the faxable services viz, Courter Agency Service, Insurance Auxiliary Service and Business Auxiliary Service provided during fhe period from: O7.04 2014 30.06.2017 uncer Section 7S¢2}) of the Finance Act, 1993 read with Section 174 of COST Aci Sa¢7, a demand of balance Service Tax amount of Rs.4.00,300/- under section 7a(2) of the Finance Act, read with Section 174 of OGST Act, 2017 and thereby imposing penalty of Rs.20,19, 877) under sub-section (1) of Sectian 7S of Finance Act, 1994 read with Section 174 of CGST Act, 2017, penalty of Rs. 10,000 under Sect ??C) ¥a} of the Finance Act, read with Section 174 of CGST Act, 2017 far not taking registrafion within the orescribed time and a penally of Rs. 10.000 under Section 77(2) of the Finance Act, 1994 read with Section 174 af the COST Act, 2017 for non-filing af ST-S returns as Hiegal, arbitrary, high-handed as to and violative of principles of natural justices and violative of Article 74 of the Cansiltulion of india and consequently to set aside the Orderin- Griginal No 4/2022-23-S. Tax dated 10.08. 2028. LPs IA NG. TOF 2024: Feltion under Section 151 CPC is filed praying that in the circumstanogs stated In the affidavit filed in support of the petition, the High Court may be pleased suspend the operation of the Orderin-Original No.d/20228-23-S.Tax dated 10.08.2022 forthwith io direct the Respondents to not take steps against the Petitioners, Pending disposal of WP 4844 of 2034. an the Ne of the High Court, The petition coming on for hearing, upon perusing the Petition and the affidavit fled In support thereof and the earlier order of the High Court dated 23.02.2024, 01,03. 2084, 18.19.2024, 26.04.9024 & 27.08.2024 made herein and upon hearing the arguments of SRILG_ARUN SHOWR! KOENTRAL GOVT, COUSEL) Advacate for the Petitioner and of SRI JUPUDI VK YAGNADUTTICENTRAL GOVERNMENT COUNSEL) for the Re spordent No.1, Ms. SANTHI CHANDRA, Standing Counsel for Respondent Nos. 2 fo 6: WP NO: 4845 OF 2024: Setveen: weet, . The Superintendent Of Past Offices, Guntur Division, Guntur - 582 Go?. i The Posimaster, Head Post Office,.Guntur-529 002. Petvioners AND 1. Union of india, Represented by its Secretary, Ministry of Finance, North Block, New Defhi, 110001. a. The Principal Gommissioner of Central Tax, Central Tax Conmnissionerate, Guntur. fae The Additional Commissioner of Central Tax. Ofo. Commissioner of Central Tax GST Bhavan, Kannavari Thota, Guntur - 522004. on 4. The Assistant Camrrlssimner of Central Tax, Guntur CGST Division, Guntur &S. PAe Superintendent of Central Tax, Brociopet CQST Range, Guntur. S$. Additional Director, Directorate General of GST intelligence, Visakhagainam Zonal Unit, 2. No 28-14-17, Surya Bagh, Besides Melody Theatre, Visakhapainam - 53002d. Respondent/s Patition under Article 286 of the Constitution of india is filed praying that in the circumstances siated in [he affidavit filed therewith, the High Court may be pleased fo issue @ wril more particularly in the form of Writ of Mandamus declaring the Order-in-Original EXCUS- GUN-ST-OOC.ARC No 1/aoe2- 2025-8T dated 27.05.2022 in canfirming the demand of Rs. 1,34 58 8916 as Service Tax inclusive of Cesses payable on the taxable services vis, Courier Agency Service, insurance Auxiliary Service and Business Auxiliary Service pravided during the period fram 01.04.2014 to 30.08.2017 under Section FS(2) ai the Finance Act, 1993 and thereby imoosing penalty of Re. 134,88 8814 under sub-section 1} of Section 7S of Finance Act, 1994, penalty of Re. 10,000 under Section 77) Ma} of the Finance Act, for not taking registration within the prescribed ime and a penalty of Rs. 10,0004. under Section P?i2)} of the Finance Act, 1994 for nom-filing af ST-3 returns as illegal, arbitrary, high- handed and violative of princinles of natural justice and violative of Article 14 of the Constitution of india and consequently to set aside the Order-in-Origin LA CUSGUN-ST-QOO-ADC No.1 1/8082-2032-87T dated 27.05 2082 | 1A NOr TOF 2024: Pelion under Section 7S) CPC is fied graying thal in the clroumstances stated in the affidavit Sled in support of the petition, the High Court may be pleased fo suspend the operation of the Crderin-Original EACUS-GON-ST-OOD-ADC Nod 1/2088-8023-ST dated 27.05.2029 forthwith 3 fo direct the Respondents to nof take any coercive steps against the Patitioners, Pending disposal of WP 4845 of 2024, on the file of the High Caurt, The petition coming on for hearing, upon perusing the Petition and the affidavit Hed in support thereof and the earlier order of the High Court dated C2. i004 & 01.05. 2084, 16.03 2024, 26.04 2024 & 27.08.2024 made herein and upon hearing the arguments of Sf.GARUN SHOWRICENTRAL GOVT. COUSEL) Advocate fer the Petitioner and of Sri JUPUDD YOK YAGNADUTTICENTRAL GOVERNMENT COUNSEL} for the Respandent No.1, Ms. SANTHT CHANDRA, Standing Counsel for Respondent Nos. 2 fo &: re WP NO: 8061 OF 2024: Between: 1, The Superintendent of Post Offices, Tenall Division, Tenall - 522201. é. The Postmaster, Head Post Office. Bapatla- 522 101. . Petitioners AND t. Union of India, Represented by its Secretary, Ministry of Finance, North Block. New Delhi, 170004. é. The Principal Commissioner of Central Tax, Central Tax Coammissionerate, Gurtur. The Assistant Commissioner of Cantral Tax and Centra! EXCISE, Sod Amaravall CGST Divisional Office, Central Revenues Building, MG Road, Viayawada. 4. The Superintendent of Central Tax, Tenall CGST Range, Tenall, x Cepuly Director, ONrectorate General of GST Intell IGENnce, Visakhapatnam Zonal Unit, O.No.28-14-17, Surya Ragh, Besides Melody Theatre, Visakhanainam -530020 5. Superimiendent of Central Tax, ARC, Amaravathl CGST Division, Vilayawada Petition under Aricie 225 of the Constfution of {rdia is Hed graying thal in the circumstances stated in the affidavil fled therewith, the High Court may be pleased fo issue a writ more particularly in the form of Writ of Mandamus declaring The Orderin-Original No.6/2022- 23-S Tax dated 12.08.2089 in confuming the demand of Re.94.93, 749/in as Service Tay inclusive of Casses payable on the faxable services viz, Courier Agency Service, Insurance Auxiliary Service and Business Auxiliary Service provided during the period from 07.04.2014 to 30.06.2017 under Section 72/2) of the Finance Act, 1983 read with Section 174 af COST Act 2017 and thereby imposing penalty of RS.d4,83,742/- under sub-section (1) of Section 78 of Finance Act, 1994 re with Section 174 of COST Act, 2017, penalty of Rs, 10,000 uncer Section #?7() Ma) of the Finance Act, read with Section 174 of COST Act, 2037 for not faking registrati ian within the prescribed time and a penally of Rs. 10.d0g/ under Section 772) of the Finance Act, 1994 read with Section 174 of the GOST Act, 2017 for non-filing of ST-3 returns as flegal, arblirary, high-handed and violative of principles of natural Justice and violative of Article 14 of the Constitution of India and consequently te set aside the Order-in-Original No. G/2032-23-5 Tay dated 12.08 2022. IANO: 4 OF goed: Pelion under Section 157 CPO is fled praying that in the crcumstances stated in the affidavit fled in support of the petition, the High Court may be pleased to suspend the operation of the Orderin-Original No. O/2022-23-8.Tax dated 13.08.2029 forthwith fo direct the Respondents fo not take any coercive steps against the Petitioners, Pending disposal of WP SUST af 2024, on the file of the High Court. The peltion coming on for hearing, upon perusing the Petition and the alidavit Wed in support thereof and the earlier order of the High Court dated 2? O2 2024, OT.03.2024, 18.038 2084, 26.04. 2024 & 27.06 2024 made herein and upon hearing the arguments of Sri GARUN SHOWRICCENTRAL GOVT. COUSEL) Advocate for the Petitioner, Sri JUPUIN VY K YAGHNA DUTT, Deputy Solicitor General of india for Respondent No.1, Ms. SANTHI CHANDRA, Standing Counsel for Respondent Nas. ¢ to &; WP NO: S083 OF 2024: Between: 1. The Superintendent of Post Offices, Narasaraopet Division, Narasaraopet 522601. 2. The Postmaster, Head Fost Office, Sattenanalll- 522 403. Peltioners AND | 1. Unian of India, Represented by its Secretary, Ministry of Finance, North Biook, New Delhi, 170004. é. The Principal Gommissioner of Central Tax, Central Tax Gommissionerate, Guru, 3. The Assistant Commissioner of Central Tax, Certral GST Division, Guntur, Pattabhipuram Main Road, Guntur, 4. The Superintendent of Central Tax, Narasaraopet | CGST Range, Narasaracpel, 54 Deputy Director, Directorate General of GST intelligence, Visakhapainam Zonal Unit, D.No.28-14-17, Surya Bagh, Besides Melody Theatre, Visakhapatnam S30020. iD Superintendent of Central Tax, AR ©, Guntur CGST Division, Guntur. Respondents Petition under Aricie 226 of the Constitution of India is filed praying thal inthe ciroumsiances stated in the affidavit fled therewith, the High Court may he pleased fo issue a wrif{ more particularly in the form of Writ of Mandamus ? declaring the Order-in-Original No Sf2088-89-ST dated AG. OR 20e2 iA confirming the dernand of Rs 36.48 S18) as Service Taw inclusive of Cesses Gayable on the taxable services viz. Courier Agency Service, Insurance Auxillary Service and Business Auxillary Service provided during the period fram O7.04. 2014 to 30.06.2017 under Section FaC4) of the Finance Act, 1993 along with interest at apniinable rate under section 75 of the Finance Act, Wed and a dernand of Rs.4O4/. under Section 7S of the Finance Act anc thereby imposing penally of Re. 38.48 318/- under Section 78 of Finance Act. 1994, penalties under Section 77) and Section 7Y{2) of the Finance Act, 1984 as illegal, arbitrary, high-handed and violative of principles of natural justice and violative of Article 14 of the Constitufien of India and consequently yc yee MYO et aside the Order-In-Original No. 5/2022-23-ST dated 30.08 2089. year Oo iA NO: 7 OF 2024: Fetiion under Section TS1 CPC is fled praying that in the cumstances stafed in the affidavit Hed In supsart of the petition, the High Gaurl may be pleased to suspend the operation of the Order-in-Ornigine! No. 5/2022-23-ST dated 30.06.2029 forthwith fo direct the Respondents to not take any steps against the Petitioners, Pending disposal af WP S063 of 2024, on the fle of the High Court. The petiion caming on for hearing, upon perusing the Petition and the affidavit Hed in support thereof and ihe earlier order of the High Court dated 27, 02.2024, O1. 03 2064, 18.03. 2024 26.04 2024 & 27.08 2024 made herain and upon hearing the arguments of Sri GARUN SHOWR! {CEN TRAC GOVT, COUSEL) Advocate for the Petitioner, Si JUPUDE Vo K YAGHNA GUTT, Deputy Salictor General of india for Respondent No.1, Ms. SANTH! CHANDRA, Standing Counsel for Respondent Nos. 2 fo & WP NO: 5467 OF 2024: Hefween: q, As, C54 The Superintendent of Post Offices, Narasaraopet Division, Narasaraapel - 522504, The Postmaster, Nead Post Office, Narasaraopet- 622504 . Patiioners AND Union of india, Represented by iis Secretary, Ministry of Finance, North Block, New Delhi, 176004. . The Principal Commissioner of Central Tax, Central Tax Commissionerate, Guntur The Additional Commissioner of Central Tax, (ve. Commissioner of Central Tax GST Bhavan, Kannavarl Thota, Guntur 522004. . The Assistant Cormmissioner of Central Tax, Guntur CGST Division, Guntur . The Superintendent of Central Tax, Narasaraapet i COST Range, Narasaraopet. Additional Director, Directorate General of GST Intelligence, Visakhapainam Zonal Unit, D.No.28-14-17, Surya Bagh, Besides Melody Theatre, Visakhanainam - 8000. . .&espondents Petition under Article 226 of the Constitution of India is fled praying that in the circumstances stated in the affidavit fled therewith, the High Court may be pleased to issue a writ more particularly in the forrn of Writ of Mandamus declaring the Order-in-Original EXCUS- GUN-ST-DO0-ADC No Ti/2022- 2023-87 dated 25.05. 2022in confirming the demand of Rs.84,98,981/. as Service Tax inclusive of Cesses payable on the taxable services Wiz, Courler Agency Service, Insurance Auxillary Service and Business Auxiliary Service wre SoS mravided during the period from 01.04.2014 to 30.06.2017 under Section Fae} eu eye PCS ~ Hy foyey Fost and thereby z my eas awe <P TL Ayo fw * Ar i Of the Finance en : Us CR 4 been as yee tenon vers Ls rere 'a Sof! ait t be Atte, ; ie & op amen 8 chem USS 2 "f, mo re aN ht L a ape oa (oe RR a Ot ke Ge Co nr ne epee . a os a rs 7 ns ad fe meg at ge A a i @ ww we oy, G2 penne ; ry : "5 ~ , Le > in) a ge st ihe ogy seogee Thee ty prs iy "6 € & mo SD Soy 2 Me ben i ea oD 13 es 4 £, . aoe % ¥ of3 Pael web Poe 3 4 a C3 a ae & a 68 oS fh Pw ee oS "we f ageen ee Lh ees $3 we te fee a ne ne oe aes a oe beee kage wtoen Co Be @ E o Gq, + GO F & RE 8 Me eB "ye ' wn 1 ; i. A ae 2 8 wm & BB oe ae i me Fo ros tee & ae ae yen pies C4 on fs 0% "seed oe ¢ *) rags i Se ot fn " porn, we Boee . me © cae ° oy. ix (cee ES SS SE oS co a , ore nen sae bd SS ca Us 4 Seve ° sonnet 44 pnt a lobe { Seen fn a3 "of "oe oan oo w e oy - be os, com gy oO , ££ F& 2 es ny OS 2 0% oe ad Bg 8 8 & O nd 6B Sn " Be m BB Pes et thee bon ene 'y ae eo Oo ¢ 3 Ce ted ee fs renin nos o § 2 2 BB oF Neen A th OR wenn CY 4p OG" ee im Ee bh te 8 BH 2 GB we we gee cB Te he. bene Seow ae te 4 i Y rn a rr rr ee, Pa @ on bord ~ eds vod 03 wt ay, hope mend een o ih aces B gm C2 ey 6 oe eo 2 & x a Bd i oa a a cre' ey rn ie 12d tf es .* - &- & Y @ under if "Gok Fn, og antes ' , wo 5 @ e i eG - w me A ge re) Babes Ja J8 : stan : oe "me ge TSE i} 0 oe ae oC Gg # @ & re om a fe no if we os o« ch. ; es crcutistances stated in the affids ot bi BO the Order-in-Griginal 0 ; yp £% ; 59 ety as hee eo ay) , "s "4 om ete B a wot Go pe tk ea "ff i th. gee 4 week Tae. = oO KHER ne a: NTRAL GO x oo g 2 rcive steps against the Respondent Niet, for aPIMQ, uu Le ~ ric ig RRL i of i } t oy y The petifion coming on for he O24, Of: 4 we OLN, afidayil fled In support therenf and | GOUSEL) Advocate for the Petitk Geputy Solicitor Geners GHANDRAM, Standi: 28.02 < on WP NO: S470 OF 2024: Between: }. The Superintendent of Past Cifices, Tenall Division, Tenall - 52220 pe The Postmaster, Neac Pos! Offies, Tenall- S22 204 Pettianers AND }. Union of india, Represented by its Secretary, Ministry of Finanee, North Block, New Delhi, 710001. 2. The Principal Commissioner of Cental Tax, Cental Tax Camnussionerate, Guntur. 3. The Additional Cammissiaoner of Central Tax, Ofo. Commissioner of Central Tax GST Bhavan, Kannavari Thota, Guntur §22004. 4. The Assistant Commissioner of Central Tax, Guntur CGST Divisio Guntur, 5. The Superintendent of Central Tax, Tenali COST Range, Tenall. 4 ar Additional Directar, Directorate General of GST Intelligence, Visakhapasinam Zonal Unit, D.No.28-14-17, Surya Bagh, Besides Melody Theatre, Visakhapatnam - 830020 . Respondents Petition under Article 226 of fhe Constitution of india is filed praying that in the ciroummstances stated In the affidavil filed therewith, the High Court may he eased to issue a writ more particularly in the form of Writ of Mandarnus declaring the Order-in-Original EACUS- GUN-ST-O00-ADC No. Tafed2e- 2023-57 dated 27.05.2022 in confirming the demand of Rs. 53,39,335/ as Service Tax inclusive of Cesses payable on the faxable services viz, Courter Agency Service, Insurance Auxiliary Service and Business AuxHlary Service pravided during the perind from 04.04.2074 to 30.08.2017 under Section 73/2) of fhe Finance Act, 19823 read with Sectlon 174 of COST Act, S017 and thereby imposing penally of Rs. §3,99,338/- uncer sub-section (1) of Section 78 of Finance Act, 1994, penalty of Rs. 70,000 under Section 77{1 ia) of the Finance Act, for not taking registration within the prescribed me and a penalty of Rs. 10,000/. under Sertion ??7(2) of the Finance Act 1904 for nary fing of ST-3 returms as Hlecal, arbitrary. fich-h 4 Aolative of sts Ss ~ Ewa SASET YE tts TRAY SESS x aroHirary, HQ aide ay and YEO ARV ts principles of natural justice and violative of Ariicie 14 of the Ganstifution of india and consequently to set aside the Orderin. Original EXCUS~GUN-ST- O00 - ADC No. 12/2022-2025-ST dated 27.05.9022. IA NO: 7 OF 2024: Fatiion under Section 151 CPC is Sled praying that in the circumstances stafed in the affidavit fled in support of the petiion, the High Court may be pleased to suspend the operation of the Order-In-Origina EACUS-GUN-ST-OOO-ADC No.1 2/2082-2023-ST dated 27.05.2022 farthwith fo direct the Respondents io not teke any coercive sfens aqainst the Petitioners, Pending disposal of WR S170 of 2024, on the file of the High Court The petition corning an for hearing, upon perusing the Petition and the afidavil Hed in support thereof and the sarfier carder of the High Court datec 26.02.2024, 01,03. 2024, 15.03.2024, 26.04 2084 & 37.06.2004 made herain and upa hearing the arguments of Si G_ARUN SHO AVRICCENTRAL L GOVT, COUSEL) Advocate for the Petitioner, Sr GUPUDIL VK YASHNA DUTT, Depuly Solicitor General of inele for Respondent Noi, Ms. SANTHI! CHANDRAM, Standing Counsel for Respondent Nas. 3 ta 8: WE NO: 5343 OF 2024- Between: 1. The Superintendent of Post Offices, Mr. M Srinivasu, Tadepalligudem division, Tadepalligudem - 534401, 4. The Postmaster, Head Post Office, Tadepal liguden- 534104, . Petitioners AND y. The Union of india, Rep. by its Revenue Secretary, Ministry of Finance, Depariment of Expenditure, Roorn No. 7S, New Delhi- 110 004. @. The Deputy Commissioner of Audit, Central Tax Guntur Circle, 3° Floor, Annapurna Complex, Opp. Padmaja Petrol Bunk, Near APSRTC Bus stand, Mangalagiri Road, Guntur, Andhra Pradesh ~ 522004 . The Gomrissioner of Central Excise {Appeals}, Central Revenue mulding, D.No.3-20-78, Ring Road, Guntur-Se2 008, 4. The Superintendent (Appeals}, Office of the Commissioner of Central 6a Excise (Appeals), Central Revenue Building, D.No.3-30-15, Ring Road, Guriur-5ee OOS. . Respondents Petition under Article 226 of the Constitulian of Inclia is filed praying that nthe circumstances stated in the affidavit fled therewith, the High Court may | be pleased to issue a writ more particularly in the form of Writ of Mandarnus declaring ihe action of the Respondents, particularly, the Respondent No.2 Le, Depuly Commissioner of Audit, Central Tax, Guntur in confirming the demand of Re.37,19.427/- ag service tax for the period from Apri-+ 2614 to June-2017 along wih interest besides imposing a penalty of Rs.47,19,427/- under section 78, penally of Rs. 10,000/- under section F?CiMA) and Rs. 10,000/- under section 77(2) of the Finance Act, 1994 by way of Order in Onginal No. O4/2022-23- S.Tax dated 34.05.2029 js illegal, without jurisdiction, arbitrary, violative of principles of natural justice, without authority of law, and violative of Article 14 anc Article 19(7Mg) of the Constitution of dia. iA NOG: 1 OF 2028: Pettion under Section 181 of CPO is fled praying that in the circumstances stated in the affidavit fed in support of the petition, the High Court miay be Pease fo suspend the operation of the Order in Original No O4/2029-23-5 Tax og S7.03.2023 passed by Respondent No.2 wherein ihe demand of Re 37 19 427% towards service tax was confirmed and a penally of Re.37,19 427). was imposed under Section 78 of Finance Act, 1894 besides imposing further pe snalies of Re 1G,Q00/ each under Section FY{1NXa} & 7F(2) of Finance Act 1994, Pending disposal of WP 5843 of 2024, on the He ofthe High Court. The Petition coming on for hearing, upen perusing the Pefitian and the affidavil ied In support thereof and the earlier order of the High Court dated a me OTOR 2084, 15.023 2024, 26.04. 2024 & 27.08 2028 made herein and uson hearing the argumenis of SRI VENNA NEMANTH RUMARICENTRAL GOVERNMENT COUNSEL) Advocate for the Petitioners, and of Deputy Solicitor General of india, for the Respondent No.1, and of Ms. SANTH! CHANDRA, Standing Counsel for the Respondent Nos.2 to 4: WP NO: S377 OF 2024: Between: }. The Superintendent of Post Offices, Mr. K.Adinarayana, Machilioainam division, Machiloainam - 837 004. <. The Postmaster, Head Fosf Office, Machiinatnar HO. 827 O04 . Petitioners AND {. The Union of india, Represented by Ys Revenue Secretary, Ministry of Finance, Departrnent of Expenditure, Roam No. 78, New Delhi - 174004 dindia) . % oa &. The Assistant Commissioner of Central Tax, COST Division, Autonagar, Vilayawada-520 007 a3 . The Cormmmissigoner of Central Excise {Appeals}, Central Revenue Building, D.No.3-30-15, Ring Road, Guntur-522 006 4. The Superintendent (Appeals), Office of ihe Carnmissioner of Central Excise (Appeals), Central Revenue Building, D.No.3g-30-15, Ring Road, Guniur-S2e O06 Respondents Fettion under Article 226 of the Constitution of india is fled praying that in the circumstances stated in the affidavit fled therewith, the High Court may he pleased io issue a writ more particularly in the form of Writ of Mandamus declaring the action of the Respondents, particularly, the Respondent No.2 & - La. Assistant Commissioner of Certral Tax, COST Division, Vileyawada in imposing @ Service Tax of Rs, 33,91,964/-, penalty of Rs.23,91,664/- under section 78, penalty of Rs.10,000/- under section 7?P(1 HA}, and Rs. 10,000/- under section 77(2) of the Finance Act, 1904 by way of Order in Original No. S42022-20/ Asst CommyCGsTy AIST dated 27.10.2022 is egal, without jurisdiction, arbitrary, violative of principles of natural justice, without authority of jaw, and violative of Anicle 14 and Article 19(1\q) of the Constitution of inecdisy IA NO: 1 OF 2024: Petition under Section 151 of CPC is fled praying thal in the crcumsiances stated in the affidavit fled in support of the petition, the High Gourt may be pleased to suspend the operation of the arders & consequent recovery issued vide Respondent No.2 order no.33 i 20ee-2 sa? ASSEL CGOSTYVJA JST, Dated. 27-10 2022 wherein Service Tax of Re.d3.91 o64/-, a _penally of Rs.33,91,884/- was imposed under Section 78 of Finance Act, 1904 and ordered to be paid within thirty days.Further a penalty of Rs.20,000/. each _ wn sar ra ; FP FAL RY SB TIER Ae eye ¥ 4ONs 3 & interact af hrdting under section 7 (ia) & FPS) of Finance Act 1994 in the inferest of justice mending disposal of WP S37 of 2094. on the file of the High Court o The Petition carning on for hearing, Upon Serusimg the Petition and the os " afidavid fed In sunport therenf anc the earlier order of the High Court dated. OVO. 2024, 15.03.2024, 26.04.9084 & 27.08.2024 made herein and UO nearing the arguments OF SR! VENNA HEMANTH KUMAR (CENTRAL GOVERNMENT COUNSEL) Advocate for the Petitioners. and of Pepaty Solicitor General of India. far the Respondent Noi, and of Mis Sant bx ~ Ghandra, Standing Counsel for the Respondent Nos.2 to 4: WP NO: 5842 OF 2024: Behvesi: 1. The Superintendent of Post Offices, Mr. Bunga Ambedkar alu, Shura Civision, Eluru - Sa4aqoay. cme 2. The Postmaster, Head Post Office, Eluru- S404. . Patitioner }. The Union of india, Represented oy iis Revenue Sec retary, Ministry of Finance, Deparirrent of Expenciture, Room No. 76, New Delhi - FTO0O4. 42. The Additional Commissioner, Office of the Cammissionsr of Central Tax, G.S.T Bhavan, Kannavari Thofa, Guntur - 822004. fxd . The Commissioner of Central Excise (Appeals), Central Revenue Bullding, D.No.3-30-178, Ring Road, Guntur-S22 008. 4. The Superintendent AP peais}, Office of the Conynissioner of Central oi Guntur-S22 O08, . Respondonis Petition under Articie 226 of the Constitution of India is fled praying that in the circurmstances stated in the affidavit Hed therewith, the High Courf may be pleased to issue a writ more particularly in the form of Writ of Mandamus declaring the action of the Respondents, sarticularly, the Respondent Nos Le., The Additional Commissioner, Office of the Commissianer of Central Tax, Guntur in confirming the derand of Rs.62.24.717/- as service tax for the period from Apri-2O14 to June-2O17 along with interest besides inypasing a penally of Rs.62.24,717/- under section 78, penalty of Rs.70,000/- under section 77C NA) and Rs. 10,0004 under section 77(2) of the Finance Act, 1984 by way of Order in Original No. OG/2022-2023-ST dated 24.05 2022 is legal, without jurisdiction, arbitrary, violative of principles of natural justice, without authority of law, and violative of Article 14 and Article 19(1Kg) of the Constitution of india: 18a NO: 1 OF 2064: Fetiion under Section 151 CPC is Mec praying that in the circumstances sigied in the affidavit fled in support of the writ petition, the High Court may be pleased to suspend the operation of the Order In Original na. UQ20e2-8023-ST daied 24.08.2022 passed by Respondent no.2 wherain ihe demand of Re.b2.24.117/ towards service fax wag confirmed and a penalty of Rs.62,.24.717/. was imposed under Section 78 of Finance Act, 1994 besides imposing further penaliies of Rs. 10,0004 each under Section 77 Na} & 77{2) of Finance Act 1994, pending disposal of WP.No.8542 of 2024, on the He of the High Court. The petition coming on for hearing, ugan gerusing the Petition and the affidavit Hed in support thereof and the earlier order of the High Court dated 05.03.2024, 15.05.2024, 26.04.2024 & 27.06.2084 made herein and upon hearing the arqumenis of Sri Venna Hemarth Kumar, (CENTRAL GOVERNMENT CCUNSEL) Advocate for the Petitioners and Sr Jupucii tees ' > . S888 QF 2Os4 WP NO x . Between Kar Raiu, Eluru a Ambed Es Piss HV ~ SR Ag, £ wy faq yh 3 7-8 &. The Postmaster, Head Po . Petitioners Finance, Denariment of The Dep Figg "% OY , Annapurna Comp °? a. glagh sy Re < Bus Stand, Man The Comm oo hed ad, eames Bator cxcise (Apneais), Central Revenu fauniny-S22 O08 .. Respondents Petition under A es stated in gf. Ss in the circumstanc " HN Bt aay i im af i rm of WW issue a writ more be gleased f declaring the action of t fo tn, & 10 2014 ore ror A ° ¥ g period % = ice tax for the y with int onic une-ZOT? al x z wv =) urider section 7& penally of Rs. 10,000 under section 7 ftii Rs. 10,000/- under section 77(2) of the Finance Act, 1994 by way of Order In Onginal No, O1/2022-33- S.Tax dated 34.05.2025 Is egal, without jurischotion, arbitrary, violative of principles of natural justice, without authority of jaw, and violative of Article 14 and Article 19(7Nq) of the Constitution of india, IA NO: 7 OF 2024: Petition under Section 151 CPC is fled praying that in the circumstances stated In the affidavit fled In support of the writ petition, the righ Gourl may be pleased to suspend the operation of the Order in Original No.O7/2022-20-5. Tax dated 31.03.2023 passed by Responcdenine.2 wherein the demand of Re. 38.28.7080). towards service tax was confirmed and a penalty of Ra. 36,28,780/- was imposed under Section 78 of Finance Act, 1286 besides imposing further penalties of Rs. 10,000/ each under Section Ff?) Ma) & 772) of Finance Act 1994, pending disposal of WP No S888 of 2024, on the fle of the High Court. The petiion coming on for hearing, upon perusing the Petition and the atidavit fled In support thereof and the earlier order of ihe High Court dated O5.O6. 2024 12.03 2024, 28.04.2084 & 27.06.2024 made herein and upon hearing the argumenis of Sri Venna Hemanth Kumar, (CENTRAL GOVERNMENT COUNSEL) Advocate for the Petitioners and Sri Jupudi ViRCYagnadutl, learned Central Government Standing Counsel for the Mespondent No.1 and Ms Santhi Chandra, fearned Junior Standing Counsel for ORIG for the Resnandent Nos.2 to 4: ° a S724 OF 2084: . < We ANG Behveen edheed fander ~ z The Superin BN ar ty = g ? XK without t author : a . retitioners . Respondents soorden Se nk, Near APSRTC ees gr e iY 3 g at x, OS i lustice, withor 22 OOF Setral Bu 2 N * 3 wy as Pats er he : mM Sacks 'al 7 ~ Ne : g. g oy PN aide foad, Guru AOL AN me Ms ~'. NES Yo eh wuents, particularly, the C Ho more pa i, Excise (Appeals), Central Reve vit ue aw tion gal r, Head 1 ivferast of x Nat $ 3 2 O08. NINTUSS! MS mastic & > nent of Expenielit : x z Cammissioner of . under sea ? H rigor, Annapurna Compiles, rhe Superintender z sus Stand, Man Le he Fast section aputy © Fs. 70,000 > R 3 = Depart The Deputy Sunture§ 3 NS, ra ~ Ree ~*~ June-2077 glong wi demand of Rs. 26,08, under jurisdiction, arblrary, viniat 2 of law, and violative of Article I4 and Article 19(1g) of the Constitution of india: IA NG: 1 OF 2024: Fetition under Section 151 CPC is fled praying inal in the circumstances stated in the affidavit fled In support of the writ petition, the High Court may be pleased fo suspend the operation of the Order In Original No.02/2022-23-S.Tax dated 31.03.2023 passed by Respondent No.2 wheren the demand of Rs 26.02, 204/ towards service fax was confirmed and 3 penalty of Rs.26,02,.304/- was imposed under Seciion 78 of Finance Act, 1294 besides imposing further penalties of Rs. 10,000/-each under Section 770 a} & 77(2) of Finance Act 1994, pending disposal of WP No S7e4 of 2044, on the fie of the High Court. The petiion coming on for hearing, upon perusing the Petifion and the affidavit fled in support thereof? and the earlier order of fhe High Court dated 08.038 2024, 15.03.2024, 26.04.2024 & 37.08.8024 made herein and upon hearing the arguments of Sno Venna Hermanth Rumar, (GENTRAL SOVERNMENT COUNSEL) Advocate for the Petitioners and Sri Jupudi Vik Yagnadut, learned Central Government Standing Counsel for the Respondent No.1 and Ms Santhi Chandra, learned Juniar Sfanding Counsel for CRIC for the Resnondent Nos 2 to 4; WP NO: 8783 OF 2024; Between: 1. The Sr Superintendent of Past Offices, Mr M. Narasimha Swary, Vilayawada Division, Viayawada - 520 001. 2. The Sr. Pasimaster, Head Rost Office, Viayawada HO- 520 007. ,. Pettioners AND y. The Urion of india, Rep. by fs Revenue Secretary, Ministn Department of Expenditure, Roor: No 7S, New Deihi-t 10 d04 2. Commissioner of Central Tax, GST Shavan, Central Revenues Building, KannavarThota, Guntur- S82 O04. a. The Camrmissionar of Central Excise (Aopeats}, Central Revenue Building, D.Na.S-30-15, Ring fond, GurturSe22 006 £3 s 4. The Superintendent (Appeals), Cifice of the Commissioner of Central Excise (Appeals), Central Revenue Sullding, D.No.3-30-15, Ring Raad, Suntur-Se2 O06 . Mespandents Petition under Articie 226 of fhe Conatifution of india is fled praying that in the circurnsiances stated In the affidaw! Med therewith, the High Court may be pleased to issue a writ mars particularly in the forrn of Writ of Mandamus - e declannig the action of the Respondents, particularly, the Respondent No. Le... Gommnissinner Central Revenues "_ Kannavarithota. Guntur in imiposiig @ wherein 4} Demand of Central Tax, GST Bhavan, Rs.2,7S, 14 47o/- Wis 7X2) of Fin. Act, 1994, GD) Penalty of Rs 2.79.14 479). under Sec. 78 of PinuAct, 1994 and GH) Penalty of Rs. 10,0004 u's FF{S) of Finance Act, 1404 and is also imposed by way of Order in Onginal No. W/ST/1S/So/2079-.Ad] dated 37.09.2022 is Hegel, wihout junsdiction, arbitrary, violative of principles of natural justice, without authority of law, and violative of Article 14 and Article TST Ng) of the Constitution of India iA NO? TOF Food: Fettion under Secfian 3S) CPO i fied ens inat im the circumstances staled in the affidavit fled in support of the wrt petitian, the High Court may be pleased fo suspend the operation of the orders & consequent fecovery issuecd vide Respoarmient Nog order no. WISTHTS/59/2019-Adj dated 31.08.2022, wherein Service Tax of G) wherein () Demand of Rs.2.78.14.479). ws FS) of Fin. Act, 1984, GD) Penally of Nis 2,79,14,479/- under Sec. 78 of Fin. Act, 1994 & () Penally of Rs. 70,000/ u/s T7(2) of Finance Act, 1994 in the interest of Justice, pencing disposal of WP S783 of 2024, an the fle of the High Court. The petition caming on for hearing, upon perusing the Petition and the affidavit fled in support thereof and the earlier arder of the High Court dated O5.03. 2024, 15.05.2024, 26.04. 2024 & 27.06.2084 made herein and upon hearing the arguments of Sri Venna Nemanth Kumar (CENTRAL SOVERNMENT COUNSEL), Advocate for the Petitioners, and of Sri Jupuci VK Yegnadutl, learned Central Government Standing Counsel for the Respondent No.1 and Ms Santhi Chandra, learned Junior Standing Counsel for CBE for the Respondeni Nos.¢ to 4 WP NO: 6138 OF 2024: " Between: 1. The Senior Superintendent of Post Offices, Bhimavaram division, mhimavaram - 534 201. | 2. The Postmaster, Head Past Office, Bhimavaram HO- 534 260. Petitioners AND 1. The Union of India, Represented by lis Secretary, Ministry of Finance, Department of Expenditure, Room No. 75, New Delhi- 170 004, ND The Principal Commissioner of Central Tax, Central Tax Commissionerate, Guntur 3, The Additional Commissioner of Central Tax, Ofo The Commissioner of Central Tax, GST Bhawan, Kannavarithota Guntur-d22 004 4 The Commissioner of Central Tax (Appeals), Guntur CGST Cammissionerate, Kannavarithota, Guntura22 004 o. The DenutyiAssistant Commissioner of Central Tax, Elury GST Division, Ashok Nagar Eluru-534 a0¢. 5. The Superintendent of Central Tax, Bhimavaram Shimavararmn-534 204 vod Additional Ofrector, Directorate General of OST ifeligence, Visakhapatnam Zonal Unit, D.No S8-14-15 and ¢ 4% eo fae rey ae, ry bar eS, oy e ae es % as ox cade ce Ty Metody Theatre, Visakhapainam-S300s0 . Respondents Patition under Article 286 of the Constitution of India is filed praying that in the clrcumtances stated In the affidavit fled therewifh, the High Court may be pleased {9 Issue a WHt more declaring the Order in Original No. O64 ERXCUS-GUN-ST-000-ADC No. TO/2022-2023- ST dated O3.08.2022 confirming the demand of Rs. particulary in the form of Writ of Mandamus 54,95, 408/-ae service fax inclusive of Cesses payable on the taxable services vig, Gourter Agency Service, Insurance Auxillary Service and Business he Auxiliary Service provided during the period from (4.04 2014 fo 30.08 2017 under Section 73¢2} of the Finance Aci, 1983 and thereby imposing a penalty of Rs.04.9o 408/under sub-section(?) of Section 7S of Finance Act, 19594, penally of Rs. 10,000 under Section 77(( a) of ihe Finance Act, for nat taking regisiration within the prescribed time and a penalty of Rs. 10,0004 under Section 77 (2) of the Finance Act, 1994 for non- fing of ST-3 returns is Negal, wilhoul jurisdiction, arbiirary, violative of princigles of netural justice, without aulhorily of law, and violative of Article 14 of the Constitution of India and consequently fo Sef aside the Orderin- Original No. O-4 EXCUS-<GUN-ST- O00-ADC No. 1O/2022-2025-S7T dated 03.06.2028. IANO: 7 OF 2024: Petition under Section 751 CPC is fled praying thet in the A circumstances stated in the affidavit fled In support of the petition, the Hi pot Court may be pleased fo suspend the operation of the Order-in- Original No. ceLO EXOUS-~GUN-ST-G00-ADC No. 16/2022-2083-ST dated 03.00. 202¢ forthwith to direct the Respondents to nat take any coercive steps against the atitioners, pending disposal of WP S138 of 2024, on the file of the High Court The petition coming on for hearing, upon perusing the Petition and the affidavit fled in support thereof and the earlier arder of the High Court dated 11.03.2024, 15.03.2024, 26.04.2084 & 27 06.2024 made herein and upon Nearing the arqurnents of SRUGARUN SHOWRI (CENTRAL GOVT. COUNSEL) Counsel for the Petitioner and of SriV K YAGNA DUTT, Deputy Solicitor General of India for Respondent No.1, M/s SANTHI CHANDRA, Standing Counsel for Respondent Nos. 2 to 6: WP NO: 6504 OF 2024: Sohveaan a4 i. The Superintendent of Fost Offices, Mr. Ravuri Phani Prasad, Gudivada division, Gudivada - 821 301, fad The Postmaster, Head Post Office, Nugvic- 521 207. (Merged with Head Fost Off fice Gueivada w.e.f 01.01.2020) . Petitioners AND {. The Union of India, Represented by is Secretary(Revenue), Ministry of Finance, Depariment of Expenditure, Room No. 76, New Delhi - 410001, | The Assistant Commissioner of Central Tax, CGST Division, Aulonagar, Vilayawada-820 007 The Commissioner of Central Excise (Appeals), Guntur Central Revenue Bullding, 0.No.9-40-15, Ring Road, Gunftur-528 006 ns 3 ra 4. The Superintendent (Appeals), Office of the Commissioner of Ceartral Excise (Appeals), Guntur Central Revenue Building, O.No.3-80-15, Ring xf Road, Guntin-S22 005 CF Deputy Director, ONrectorate General of GST intelligence, Visakhapatnam Zonal Unit, D.No.28-14-17, Surya Bagh, Besides Melody Theatre, Visakhapatnam ~ S8d0s0. . Respondents Patition under Article 2288 af the Constitution of India is fled praying that in Ihe circurnslances stated in the affidavil {Ned therewith, the High Court may af Wirt of MMancamus es he Weased to issue a wri more particularly in the { declaring the action of the Respondents, oarticularly, the Respondent No.1 Le. Assisiant Commissioner of Central Tax, COST Civision, Vileyawada in Oi besides Impasing a penalty of ee imoasing the Service Tax Rs. Rs.29,00, Rs.25,00, 791/- under Section 78 of Finance Act, Rs. 1G.000/. under Sectian * : f@tt ya) of Finance Act, 1994 and 10,000) uncer section 7¥(2) of the Finance Ach ioudby way of Order in Original No. as/eoes- 23/4 GGarTvdAST dated 2S O08. 2022as Segal, without jurisdiction, arbitrary, viddative of principles of natural justine, without authority of law, and vicistive of Anicie 14 and Article 19¢ No). of the Ganetitution of incia JA NO; 7 OF 2024: Petition under Seclian 7S) CPO is filed praying that in ihe ciroumsiances stated in the effidawt fAlad in support of the wri petition, the High Court may be pieased in suspend the oneratian of the arders issued vide Respondent No.1 order no. S5/20ee- So/Asst CommyCasrVul aS? dated 28.08.2022 wherein the demand of Rs.25,.00,791/ towards service lax was confirmed and a penally of Rs 25,00, 797/- was me under Section 7S of Finance Aci, 1994 and ordered to be paid within thirty days besides imposing further penalties of Rs. 10,000/ each uncer Section ¢* (1 Nal and 7Yf2) af ES Finance Act 1994 in the interest of justice, pending disposal of WP 8504 of S024, on the fie of the High Court. The petifion corning on for hearing, upon perusing the Petition and the affidavit fled in support thereof and the earlier order of the High Court dated 44.03.2024, 15.03.2024, 26.04.2024 & 27.06.2084 made herein and upon hearing the argurnents of Si Venna Hemanth Kumar (Central Government Counsel} for fhe Patitionears and of SriVoK Yaghna Dutt, Deputy Solicitor General of India for Respondent No.1, Ms.Santhi Chandra, Standing Counsel for the Respondent Nas. 2 to 4; WP NO: 6794 OF 2024: Sebween: {. The Superintendent of Post Offices, Represented by Mr. SSVAK Kumar Gudur Division, Gudur - 524 104, . The Posimaster, Head Post Office, Gudur- 524 704 oe Petilioners AND 1. The Union of India, Rep by iis Secretary, Ministry of Finance, Department of Expenditure, Room No.7S, New Delhi? 10007 . The Additional Commissioner af Central Tax, Nellore Sub hes Commisioneraie, COST Division, Magunia Layout Nellore-S24 003 y <a The Commissioner of Central Tax (Appeals), Guntur CGS Commisionarale, Rannavanihnota, Gurtur-Sad 004 4, The Superintendent (Reviews), Office of the Commissioner af Central Tax, Rannavarithota, Guntur-S22 004 Respondents Petition under Article 228 of the Constitution of India is fled praying that in the circumstances stated in the affidavil fled therewith, the High Court may be pleased fo issue a writ more particularly in the form of Writ of Mandamus declaring the action of the Respondents, particularly, the Respondent Noo e.. Additional Cornmussioner of Central Tex, Nellore Sub Cornmisionerate GGST Division, Nellore in imposing the Service Tax of Rs.S0,58,945/. along with interest, a penally of Rs 80.58. 945/. under section 7S, penalty of Rs. TQ,.000/- under section #71 NA}, and Re, 10,000). under section ?Y(2) of the nm Original No. O82 No NLR-EXCUS-ADC- S2-2020-21-S Tax Dt 16.04 9021 as Megal, without jurisdiction, arbitrary, Finance Act, 1994 by way of Cirder | agaal viniation of principles of natural justice. without authority of lew, and vidlation of Articles 14 and Article 1a(Ng) of the Constitution of incia. iA NO: 4 OF 2024 Peffion under Section 147 CPC is fied praying that in the rcumetances stated in the affciavil fded in support of the writ petition, the High Court may be pleased to suspend fhe operation of the orders & consequent reco issinsel vide Respondent No.l order no. Gfo No NLR- EXCUS-ADC-032.2020-21-8.Tax OL Ta O4¢ 2027 wherein Service Tax of Re.50,58 248) along with inferest, a penalty af Rs 50, 58,948) was imposed under Section 78 of Finance Act, 1994 and ordered to be gai within thi days. Further a penalty of Rs. 10.000). each under Section FY (Ma) & FF) of Finance Act 7884 in the interest of fustine, pending disposal of WEP No. S734 of 20¢4, on the file of the Hich Court The petifion corning on for hearing, upan perusing the Petition and the alidavil fled in support thereof and the order of the High Cour, dated 18.03. 2024, 26.04.2024 & 27.06.2084 made hersin and upon pearing the arguments of Sr G. Sal Narayana Rao, Advocate far the Petitioner, and of Sc tren dupudi Vk Yagna Dull, Deputy Solictor General for respondent No.) and of Ms. Santhi Chandra, learned Junior Standing Counsel for CBC. for respondent Nos 2 fo 4 Sad WP NO: 7448 OF 2084: Sotween: 1. The Superintendent of Past Offices, Kurnoal Division, Kurnool $718004 The Postmaster, Kurnool Head Post Office, Kurnoal- 578001. Petitioners fs AND . The Union of india, Represented by its Secretary, Ministry of Finance, Cepartment of Expenditure, Room No.78, New Delhi 176 004. 2. the Commissioner of Central Tax, GST Commissionerate, Tirupall - S77 502. The Additional Commissioner of Central Tax, Go The Commissioner of tad Central Tax, GST Commissionerate, Tirupati - 577502. 4 The Assistant Co: sioner of Cenfral Tax, Kurnool, COST Division, Kurnool. on . The Superintendent of Central Tax, Kurnool - 1 COGST Range, Kurnoal,. 8. Joint' [Nrector, O/o. Directorate General of GST inteliigence, Visakhapatnam Zonal Und, D.No.28-14-17, Surya Bagh, Besides Melody Theatre, Visakhanpatram-S300s0. oJ . The Branch Manager, State Bank of India, Railway Station Road, Kurnool, Andhra Pradesh - 818004. _ Respondents Fatition under Anicie 228 of the Constitulion of India is Med praying that in the circumstances stated in the affidavit fled therewith, the High Courl may be pleased to issue a writ more particularly In the form of writ of Mandamus declaring the Grder in Original No.O1/8021-S.Tax (ADC) dated 18.02.2021 confirming the demand and recovery of Rs.86.09,280/- of service tax inclusive cesses payable on the taxable services viz, "Courier Agency Service, Lie Insurance Service and Business Auxillary service" provided during the period fram O1.04.2074 to 30.06.2017 under section 73(2) of Finance Act, 1984 and ies ie @ Prone fooon 4 pon St ny we yw Ga 2 EY wer ns voree 7 Jes om th. po os Lh. 43 att fy ee ¢ Rd, ns pe nd oO oe SO pen . eg eK fn Sec ae = ee we fe. gee . fh 5 & Be! am oo fk oh th wy x <> ie | OS s = © % B mee & fA we IM DS ob 6 O & % ag? en Cs 4 oe a oo aan of i of ee opm tas me te (i the fe "cere © wy sO Ped 4 F Kes an A BS & & &@ Gu & a gg OS oA a, saad onde fm "a We Pk jn on a a re) rn sa on <a ca oe we . 6000 Hi yon, 'wed 0 @ C5 3 td a ry an 8 Fp £2 ¢ i es wen the . Gene snobs ae 6G on wage oh 4 fee ee - Se a Soe 63 Yree Sh % Ad % pone rat O mS) © ( & ¥ ce "3 & en cs od fat £s a * am yrs o , wo os a x a a eee 4 thee? ths at oh. ee Pu Gy Pre ; Wid es ¢ o is ed ustice and Woks nly set aside 3 . } er ' Respondent fo withhold > AAAGHOO?IF as egal, art n and natural i LSOTISeQUS g AC, & 4 under a praying s, "~ tespondent fo withhold GHOO?P IF in i subsequent N 7 an AA A > (OF 2084 = OF 2024 oo rs x . x y wwiances stated in the affictayvis 20 + _ mPcu? High Court may be pleased fo direct the circumslances stated in steps against the Petition iA NO IA NG PON No. Section TOC Kclissued by 4" Respondent, pending disposal of WP No. 7148 of 2024, on the fle of the High Court. The petition coming on for hearing, upon perusing the Pelition and the affidavit led in support thereof and the earlier order of the High Court dated TOS 2024, 26.04 2024 & 27.06.2084 made herein and upon hearing the arguments of Sr G.Arun Showrl, Advocate for the Petitioners and of sr Jupudi Vk Yagnadutt, learned Central Govemment Standing Counsel for Respondent No.7 and of SrY_.N Vivekananda, Advocate for Respandant Nos. zios WP NO: 7448 OF 2024: Sehweean: 1. The Superintendent of Post Offices, Markapur division, Markapur - Bed3te The Pastraster, Head Post Office, Markapur HO- 523316. i Petitioners AND 1. The Union of india, Rep by iis Revenue Secretary, Minisiry of Finance, Department of Expenditure, Room No./8, New Delhi -7710007, Ba The Additional Cornnissioner of Central Tax, Nellore sub Gammissionerate, Nellore ros The Commissioner of Central Excise (Appeals), Central Revenue Building, D.No.3-30-175, Ring Road, Guntur-Sa¢ 006 | 4. The Superintendent (Appeals), Office of the Commissioner of Central Excise (Appeals), Central Revenue Building, D.No.3-30-75, Ring Road, Gsunturde2 O05 Respondents Fefition under Article 226 of the Constitution of India praying thal in the crcumsiances stated in the affidavit Med therewl i, the High Courf may be oS a x - : SPIRO ish ; us rt oy g SAAS Ms oa WPHS Hope 5 VEEL u ? . om there we td oe "4 @Y 6 BBS "a CS OS a ad "het Pee oe Cs oe, ab Je % po OG Pom rs ay Meee ale OE a OG f Bogs a wy tS] oO ase on S. oO ne sn, od os SD Fs ne ek ae Do GE Se Cio ff 5 og © cased ord be ed wee rs pe - agp het os, Seosee we 5h apa - ge i Begs "enna Koved _-- 6 2 2 a or as mG he 6" PE & 5 an a oe ar, to es 6B oe A Ge we ES ge Cae ba 3 pe cn on "4 ; 1 mt 6 EE hse Fe Ph SE ie or a - fh 7B fe" Bot oh & L ee i OS ® a oh ty Bt ne oad teen ce nh fab. Te Ld, Be Nae te es os A ie wen ey, res tC ; y) % an: wey Tage os ore ree) ta pn Sate o Le na on oe on a ey ed Lf steed be ra i "i. "eX hey oo, og oe & RP Oo g ~ SB Ss as ee SS an ar no oS poe faed oe bene oa ae i ne 4 fede per £4 A ? ~ & 8 |. em 2 « & be omnes oe Be a es 42 ELE oa "ee hone ee we SS " ~~ Boe Bo 2 & 8 & & % ee Og fe eG sn ro 2» & & oR & i Oo 8 o 8 fe @ Dg of e & + bs Ben 2 we 6 Be ® mm & i, eed th hese . t Pee £5. Pose 7 io a faee r when pon 83 on a eae wees soos Soe & "| & F hed ~* x " oy en re ed és . a ee % Les ny "rows ; steed x an bee hb "et ur os f 8 PS e G2. 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Be fe he o i ds 'Fo y Court. r g ig & S fe of fhe ; a} of WE" Panding disposal of \ 3S The petition coming on for hearing, upan perusing the Petition and the affidavit fled In support thereof and the earlier order of the High Caourl dated 28.03.2024, 26.04.2024 & 27.08.2024 made herein and upon hearing the arguments of SRILG SA] NARAYANA RAO, SC FOR CENTRAL. GOVT for the Petitioners and of Smt Santhi Chandra, learned Junior Standing Counsel for CRIC, for respondent Nos 2 to 4: WP NO: 7449 OF 2024: Sehween: 1. The Superintendent of Post Offices, Nellore Division, Nelliare 524 001. 2. The Postmaster, Naad Post Office, KRavall- S24 207. Petitioners AND 1. The Union of india, Represented by Revenue Secretary Ministry of Finance, Depariment of Expenditure, Room No.76, New Dein 170004 2, Deputy Commissioner of Gentral Tax, CGST Division, Nediore 3. Principal Commissioner of GST & Customs, (Appeals), Guntur 4. Superintendent, (Appeals), Office of the Principal Cammissioner of OST & Customs (Anpeais), Guntur Respondents Patition under Article 225 of the Constitution of India is fled praying that in the circurstances stated in the affidavit fled therewith, the High Courl may be pleased to issue a writ more particularly in the form of Writ of Mandamus declaring the action of the Respondents, paricularly, the Respondent No. 2 Le., Deputy 'Commissioner of Central Tax, GGST Division, Nellore in impasin a penalty of Rs.31,14,1194 under Section 78, penalty of Rs.70,000/- under Section 77 CTA) ,and Rs.10000/- under section 77(2) of the Finance Act, 1994 by way of fetter no. OfO No. NLR-DC-46-2020-21- ADUN-ST, dated 25.03. 2021as egal, arblirary and consequently set aside the lelter no. QIO No. NLR-DC-46-2020- 21-ADJN-ST, dated 26.023. 2021; my iA NO: 1 OF 2024 NER ke Petfion urmier Section ~57 CPO is fled praying that in the cirmcumstanoes sisted in the grounds fled In support of the petition, the High Court may be pleased fo suspend the operation of the Respondent No.2 lefties No. NLR-DC-46-2020-2 1-ADIN-ST, dated 28.03.2021 wherein a penally of Rs S1,74,179/ - was imposed under Section 'f8 of Finance Act, 1994 and ordered to be paid within thinly days. Further a penalty of Rs. 1O.000/- each under section 7? (A) & FFi2} of Finance Act 1984 in the interest of fustice, Pending disposal of WP 7449 of 2024. on the fe of the High Court The petiion coming an for hearing, upon perusing the Petition and the ajidavil fed in sugport thereof and the earher order of the High Court dated 'ond 26.03.2084, 28.04 20284 & 27.06.2024 made herein and upon hearing the arguments of Sri G SAI NARAYANA RAO SC FOR CENTRAL. GOVT for th Petitioners and of SmiSanth! Chandra, learned Junior Standing Counsel fr CBG, for respondent Noss to 4 WP NO: 7488 OF 2024: Between: The Senior Suoerinfendent of Post Offices, Visakhapainam Division, Visakhapatnam S3000%. Tre Fostreaste, Head Rost Offse, Visakhapatnam AQ. Visakhapatnan: 830007 Petitionsr oN J. Union of india, Represented by fs Secretary, Ministry of Finance, North Block, New Delhi, 110007. Lad + The Additional Commissioner of Customs & Central Tax, Mh Visakhanainam Central GST Commissionerate, GST Bhavan, Vinakhapainan-530035. The Deputy/Assistant Commissioner of Central Tax, Visakhapainam Central CGST Division, 4. The Superintendent of Central Tax, Dandaparthy COST Range, Central COT Divisian, Visakhanainam CGST, Additional Director, Directorate General of GST Intelligence, ee cht Visakhapainam Zonal Unit, D.No.28-14-17, Surya Bagh, Besides Melody Theatre, Visakhapainam 530020. Respondents Feiiion under Anicie 225 of the Conatitution of india is Hed praying that in the OrCuMBslanc es stated In the affidavit fled therewith, the High Caurt may be oleased to issue a writ more particularly In the form of Writ of Mandamus declaring the Crder-in-Original VSP-EXCUS-ADC-56/22-23 dated 37.07.2023 in confirming the demand of Rs. 1,91,72,480. as Service Tax inclusive of Cesses payable on the tayable services vic, "Courler Agency Service, insurance Auxillary Service and Business Auxillary Service" provikied during the period from 01.04.2014 to 30.06.2017 under Section 73(2) of the Finance Act, 1983 and thereby imposing penalty of Rs. 1,81,72,400/- under sub- section (1} af Section 78 of Finance Act, 1994, penalty of Rs.05,500 under Section 70 of the Finance Act, for not taking registration within the prescribed time and @ penalty of Re. 1G,000/- under Section 7?(2) of the Finance Act, 1994 for non-filing of ST-3 refurns as illegal, arblirary, high-handed anc violative of princinles of natural justice and violative of Arficle 14 of ihe Canstitulion of India and consequently fo set aside the Order-in-Onginal Ne. VSP-EXCUS-ADC-S6/22-23 dated 34.01 20235. eed IANO: 1 OF 2024 Petition under Section 797 CPC is filed praying that in the circumstances stated in the grounds Sed in support of the petiion, fhe High Gourt may be pleased to suspend the operation of the Order-In-Original No VOR-EXUUS-ADC-S0/82-23 dated S1.01.2024 forthwith fo direct the Respondents to nai take any coercive sleps against the Petitioners, pending disposal af WP 7455 of 2024, on the file of the High Court The petition coming on for hearing, upon serusing the Petition and the aidavil Hed in support thereof and the earller order of the High Court dated 26.03.2024, 28.04.2024 & 27.06.2084 mace herein and upon hearing the arguments af Sint. Divya Datla, Standing Counsel for Central Government and of SriiSanthi Chandra, learned Jurdor Standing Counsel for CBIC, for respondent Nos.2 fo WP NO: 7927 OF 2024: Batween: Phe Superintendent Of Post Offices, Markanur division, Markapur - S23318 €. The Postmaster, Head Post Office, Foclli NO. 823240. Patitioner AND 1. TRe Union of india, Rep by iis Revenus Secretary, Ministry of Finances, Oepariment of Expencditure, Roar Na 75, New Delhi -1 10004, 2 The deputy Commissioner of Central Tax, OGST Division, GST Shavan eng Annarnayya Circle, Magunia Layout, Nellore-S24 003. a tod 3. The Commissioner of Central Tax and Custoris (Appeals), Central Revenue Bullding, O.No.3-30-75, Ring Road, Guritur-S22 006 a3 Oo 4 The Superintendent (Agpeais), Office of the Commissioner of Central Excise (Appeals}, Central Revenue Building, D.No.3-20-15, Ring Road, Gunrturoee GOS Respondents Petition under Anicie 226 of the Constitution of India is fled praying that in the circurnstances steted in the affidavil fled therewith, the High Gourl may be pleased to issue a writ more particulary in the form of Writ of Mandamus declaring the action of G) the 2° Respondent, ia. Deputy Commissioner of Central Tax, Nellore in confirming that the Pettioners are Hable to pay an arsount of Rs.24.97,197/ for provision of laxable services in terms of the orovision to Section 731) of Finance Act, 1994 and ordering racavery of same beskies imposing a penalty of Rs.24.97,191/. uncter section 75, penalty of Rs.10,000/ under section 77(1 A) and Rs.16,0004 under section 77(2) of the Finance Act, 1994 by way of Order In Original No. NLR-DC-39-2020-21- ADJIN-ST dated 15.01.2021 and Gf} the #° Respondent in upholding the arders of the 2°° Respondent and relecting the appeal filed by the Petitioners vide No. GUN-EXCUS-000-APP-104-2022-23 his Order-in-Appeal dated 14.07 2022as iNegal, without jurisdiction, arbitrary. violative of orinciples of natural justice, without authority of law, and violative of Article 74 and Article 79C Na) of the Constitution of india IA NO: 1 OF 2084 Patifion under Section 157 CPO is fed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the operation of the @) Order In Original C.NO. no.NLR- OC-39-2020-21-ADJN-ST dated 15.07.2021 passed by Respondent No. 2 wherein the demand of Re. 24,97,191/- towards service tax was confirmed and a penalty of Re.24,91,191/- was Impnsed under Section 78 of of Finance Act, 1994 besides imposing further penalties of Rs. 10,000/-each under Section Appeal No.GUN-EXCUC4¢ DO.ARP-TO4-S022-29 dated 11.07 209 2d passed by ony wet ree . fo gteky ON ed ene fae Pete} OF Finance Act 1994 ane Gp Croker in. Respondent in the interest of jusshics af 2024, on the He of the High ¢ Recs The pelfGon corning on for hearing, upon perusing the Petition and the affidavit fled in support thereof and the order of the High Court, dated 02.04 2024, 26.04 2024 & 27.08.2024 made herein and pan hearing the arguments of Sn G SA NARAYANA RAG sc POR CENTRAL Gov, Ady dvocate for the Petitioners and of ndent No.1, SR} SANTH! CHAN? by Noxon od ow Talos» mex weyd y oat Faas "eputy sorciior General of India fos 3 pe wpe "Yo oh. ovocate for the Respondent WP NO: 8588 OF god: Between: ft. The Senior Superiniendent of Past Offices, Prakasam Division, Onaole wt 2. The Pastmas ster, Head Post Offies, Chiraia HO. Se3755, 1. The Union of india, Rep by iis Revenue Sec retary, Ministry of Finance, Department of Expenditure, Room No. 78, New Delhi 110001. é. The Commissioner of Centra! Tas, Guntur CGS COMinasionerate, Kannavarithota, Guntur-S22 004. The Deputy Commissioner of Centr: fea 3 £34 ah a. D ot bo he C4 ah enewedg iF "ye ft oy ONG. 294-749 GST Bhavan, Anfamayya Circe, MS By-Pass Road, Nellore-524 003. 41 §. The Deputy Ctrector, Directorate Gereral of GST Intelligence, Vijayawada regional Unit, D. Ne. 10-581 4 and 2nd floor, Abdul salam Say Oy. lowers, Bandar road, Ashok nagar, Vilsyawada - 520 S. The Superintendent of Central Tax, Chirala, Prakasam ONetrict - Se3 8 The Commissioner of Central Tax and Customs (Appeals), Central Revenue Building, D.No.3-30-15, Ring Road, Guntur - 522 608, ?, The Superintendent (Appeals) Office of the Commissioner of Central Excise (Agneais), Central Revenue Building, D.No.S-30-18, Ring Road, Gumtur - 22 608, Respondents Petition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit fled therewith, the High Court may be pleased fo issue a wit more particularly in the form of Writ of Mandamus declaring the Orderin-Original No NLR-DC-37-2020-21- ADUN-ST dated 15.07.2027 In confirming the demand of Rs.20.22 S58. as Service Tay inclusive of Cesses payable on the fexable services vig, Courier Agency Service, insurance Auxiliary Service and Business Auxiliary Service provided during the period fram 04.04.2014 to 30.08.2017 under Section P37} of the Finance Act, 1904 read with Section 174 of CGST Act. 2077, a demand of | balance Service Tax amount of Rs.4.09.000/- under section fais} of the Finance Act, read with Section 174 of COST Act, 2017 and there eby imposing penalty of Rs.20,22,858/- under sub-section (1) of Section 78 of Finance Act, 1834 read with Section 174 of CGST Act, 207%, penalty of Rs. 10,000 under Section 77GMa} of the Finance Act, read with Section 174 of CGST Act, 2017 for not taking regisiration within the prescribed time and a penally af Rs. 70,000/- under Section 77(2) of the Finance Act, 1894 read with Section 174 of the GGST Act, 2017 for nomfiling of ST-3 refurns as Hiegal, arbitrary, high- handed and violative of principles of natural justice and violative of Ariicle 14 NPADUN- "2 No. NUR-DC-37-2020~ 1 OF 2024 ° 'N iA NO % Ration 3 qirouiristanoes stated St ¥ x te sed riomay be pleas 3 z COU SS 3 mvih fo direct { ys OP 2027 fort y 3 Ye Feiiion yt th agar Respondents to not fake an ¥ he pelition camin 7 fon ipan Aearing the pe erusing {he Path Fy & > ¥ arguments of Ms [i ; & yoocate far the Pet > X At Gener: shor c Soh > s S897 OF 2024: « ° WE NO eS a Sehween S23 004 ead | i g 2 The Postmaster, | Petitioners Department of Expen s. The Gommissioner of Central Tay, Guntur CGST Commissionerate, Mannavariihota, Guntur-See 004. 3. The Deputy Cormmissioner of Central Tax., Nellore CGST Division, D.No. 24-7-48, GST Bhavan, Annamayya Circle, M.S.R. Layout, Mini my-Pass Road, Nellore-Sg4 005 4. The Deputy Director, Directorate General of GST intelligence, Visakhapainam Zonal Unit, D.No. 28-14-17, Surqya Bagh, Besides Melody Theatre, Visakhapatnam-530 020. The Commissioner of Central Tax and Customs (Appeals), Central on Revenue Building, D.No.3-30-15, Ring Road, Guntur-522 006, 8. The Superintendent (Appeals) Office of the Commissioner of Central mxgise (Appeals), Central Revenue Building, 0.No.3-30-15, Ring Road, Gunmur-822 008 The Superintendent of Central Tax, Ongole CGST Range, Kandukur, ieee Frakasam Oistrici-A2S 105. Respondents Patition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased fo issue a writ more particularly in the form of Writ of Mandamus seclaring the Order-in-Original No.NLR-DO-38-2020-21-ADJIN-ST dated 1S.O1 2027 In confirming the demand of Rs. (OPA BSE as Service Tax inclusive of Cesses payable on the taxable services viz, Courler Agency Service, Insurance Auxilary Service and Business Auxillary Service provided during the period fram 04.04.2014 to 30.06.2017 under Section f{7} of the Finance Act, 1904 read with Section 174 of CGST Act, 2017, a damand of S{2} af fhe Finance Act, read with Section 174 of CGST Act, 2017 and thereby imposing 'a ? balance Service Tax amount of Rs.3.07,583/ under Section penalty of Rs. 16,74,888/- under Sub-Sectian (1) of Section 78 of Finance Act, 1934 read with Section 174 of OGGST Act, 2017, penalty of Bs. 16,000/- under eection 77( ia) of the Finance Act, read with Section 174 of CGST Act, 2017 g ~ uncer Ss he pe = T vit aes $e teens hy geetmat wn oes ptt tay . 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Oo «= 6 6 & ik Bt an a. me em BG nr ae ae re She . rs eon es Bove Ch 6G w& tg wee, . oo Si a er ahs reas a ne po tat oes 3 ate. pr a a on wn aNd beoct eet aeen, Se a gt es ey oe oy ff w f i fm em bm gw ae! er ot 2 £5 Prone, Nord oR. pate z £%5 $ 4 5 aoe aye " fon ae oe} Siem 5 age Fe pe veo ROS force oe eS Soo om B 2 S a a a an ee G fo & 2 & = ~ * "y ? 4 Laan ' oboe be ee aes nn: an: mars) an ar Ba oo tee [1 food ; OC Ch bt Py 4 ee OS od : a " is} Fm, " L By ee OY, Ry be ORY oe fe Fm ww Ee a SOS 3s pemee 'ad ra, wa 3 wee? % Css * seweny eS uw B® ES S BAS & g OS & we © $5 @ an o 2 & gg B % 7 ed a Pooe , in | (KS 4 ebert See a Bo a @ j "ie ae Bo oe ees : a ws A 4 5 £3 45) a a fe fae: oe beh t3 - ben g é " 8 ra Ss Fe pa ae rend £5 m o iA NO: 1 OF 2024 ay NOWNLR-DC-38-202 Responden { i Ce Nanded anc viok e disposal of WP 7, ood ° a = oe @ *% 5 2 ar £5 of o s ox wr there pres & the es wee LS ta a ci) 8 YF Advocate for the P & following: + NN u ¢, the Court race O22 of 2025, S936 of SOS4, FAIS of O24 along with WP Nos.41284 of 3 %s % 8 o *% ode 2028, 8428 of 2023, 17963 of 2023, 2 2024 & TEST of 2024. rm Noas. <3 3 a " - Respond for sl SUAS oC * x G "List these matters on 34.0 Standin ORDER
inferim order passed sarlier is extended NH the next date of hearing."
Sed} K: a RAIA BABY .
. ASSISTANT Soa TRUE COPYH 6 Ba ee SECTION OFFICER FOPe . .. ee Ta, 4, Gne CC io SRI DIVYA DATLA (CENTRAL GOVERNMENT COUNSEL) Advocate [ORUC)
2. Twos fo GP for Commercial Tax, High Court of AP (OUT) -
3. One CO to SRLY NLVIVERKANANDA, Advocate [OPUC] §. One GO to SRILG SAI NARAYANA RAG, SC FOR CENTRAL. . GOVT, Advocate [OPUC] One CC to SREVICYAGHNA DUTT, Deputy Solicitor General of india. FOPLC) 8S. One OC to SRIVENNA HEMANTH KUMAR (CENTRAL GOVERNMENT COUNSEL), Advocate. [OPUC] _ Cine CC to Deputy Solicitor General of india, High Court of Andhra Pradesh. fOPUC)
8. One CC toSRLGARUN SHOWR! <({ENTRAL GOVT, COUSEL) Advocate. [OPUC] One CC to Ms. SANTHE CHANDRA, Standing Counsel, High Courf of Andhra Pr adesh [OPUC}
1. Two spare copies ORL ost wf wD NESGH COURT DATED: 10.07 2024 LIST THESE MATTERS ON 24.07.2024 ALONG WITH WLP Nos.41254 of e022, 8429 of 2023, 1793 of 2OSN3, 23082 of BOSS, SS3S of 2094, 7215 of e024 & TES? of 2024 ORDER WRIT PETITION Nos. 10434, 4844, 4848, 5064, 8063, S167, 5170, 5343, 5377, $842, S888, 8724, 5753, 6135, 6804, 6734, M148, 7448, 7449, 7458, 7927, 8588 & S807 OF 2024 | INTERIM ORDER EXTENDED