TMI Blog2016 (2) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned single judge - Writ petition dismissed. - W. A. Nos. 1685 and 1760 of 2015 - - - Dated:- 8-1-2016 - M. Jaichandren And S. Vimala, JJ. For the Appellant : Mr. Joseph Prabakar For the Respondent : Mr. A. P. Srinivas JUDGMENT ( Judgment of the Court was made by M. Jaichandren, J ) The above Writ Appeals have been filed against the common order passed by the learned single Judge, dated 29.4.2015, made in W.P.Nos.12716 and 12717 of 2015. 2. The Writ Petition, in W.P.No.12716 of 2015, had been filed seeking to issue a Writ of Certiorari to call for the records pertaining to the impugned proceedings of the respondent, dated 26.12.2014, and quash the same. 3. The Writ Petition, in W.P.No.12717 of 2015, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reads as follows: Though various grounds have been raised assailing the impugned orders, this court is not inclined to entertain the writ petitions, as the impugned orders passed by the respondent are appealable under Section 85 of the Finance Act. Therefore, I am of the view that these writ petitions filed challenging the impugned orders, without availing an alternative remedy by way of filing an appeal before the Appellate Tribunal, cannot be maintained and the writ petitions are liable to be dismissed granting liberty to the petitioners to file an appeal within a period of two weeks from the date of receipt of a copy of this order. Accordingly, giving such liberty to the petitioners, the writ petitions are dismissed. No costs. Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants to a foreign buyer is nothing but a sale and the receipt of the money is the consideration for the goods involved in the transfer. Therefore, the respondent cannot divide the transaction of export and receipt of consideration as two separate incidents and treat the receipt process as an independent service and levy service tax on the same, under Section 66A of the Finance Act, contrary to the export policy of the Central government. 9. It has also been stated that the impugned orders had been passed without giving sufficient opportunity of hearing to the appellants. It had also been stated that the learned single Judge had failed to note that the impugned proceedings were contrary to Section 67 of the Finance Act, relating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances, the common order passed by the learned single Judge, dated 29.4.2015, dismissing the Writ Petitions filed by the appellants, stating that the appellants ought to have availed the alternative remedies available to them under the relevant provisions of the Finance Act is not proper and it would be appropriate for this court to go into the merits of the matter and pass appropriate orders, quashing the illegal proceedings of the respondent. 12. We have heard the learned counsel appearing on behalf of the appellants and we have also perused the relevant records available before this court. Even though a number of grounds had been raised by the appellants in the present Writ Appeals, the main thrust of the contentions raised b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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