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M/s Shapoorji Pallonji Infrastructure Capital Company Pvt. Ltd. Versus Commissioner of Service Tax, Assistant Commissioner of Service Tax

2016 (3) TMI 955 - MADRAS HIGH COURT

Legality of second show cause notice - Violation of Articles 14, 19(1)(g) and 30A of the Constitution of India and the orders of this court - Held that:- when the respondent is bound by the directions given by this Court and when this Court had directed the petitioner to submit their objections by treating the impugned proceedings as show cause notice and when this Court directed the respondent to consider the same and pass orders in accordance with law, after giving an opportunity of personal h .....

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yet been numbered and brought before the Court for hearing. Therefore, the show cause notice is set aside. - Decided in favour of petitioner - W.P.No.36494 of 2015, M.P.Nos.1 and 2 of 2015, WMP No.2383 of 2016 - Dated:- 4-2-2016 - M. Duraiswamy, J. For the Petitioner : Mr. Sujith Ghosh For the Respondent : Mr. V Sundareswaran, Standing Counsel ORDER The petitioner has filed the above writ petition to issue a Writ of Certiorari to call for the records comprised in the impugned notice bearing Ref. .....

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uring the month of March 2014, a demand letter dated 28.03.2014 was issued by the 2nd respondent requiring the petitioner to deposit Service Tax for the period from January to March 2014 on the activity of generation of electricity. 3. The petitioner challenged the demand letter dated 28.03.2014 by way of a Writ Petition in W.P.No.9496 of 2014 before this court on the ground that coercive measures to recover the tax cannot be taken without issuing a formal Show Cause Notice. 4. When the writ pet .....

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to the petitioner. 5. As directed by this Court, the petitioner filed its reply dated 17.04.2014 to the letter dated 28.03.2014 explaining why it is not liable to service tax, as alleged in the show cause notice and requested the 2nd respondent to grant an opportunity of personal hearing. 6. According to the petitioner, despite corresponding with the petitioner on day-to-day basis for various other matters, the 2nd respondent did not fix any hearing in the matter for almost one and half years. .....

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ourt, the 1st respondent, simultaneously, issued the impugned show cause notice dated 12.10.2015 with entirely different allegations. The issuance of the 2nd show cause notice dated 12.10.2015 , contrary to the directions given by this Court in W.P.No.9496 of 2014, cannot be appreciated by this Court. 7. The respondent is bound by the orders, passed by this Court in W.P.No.9496 of 2014. In paragraph-4 of the order, this Court extracted the submissions, made by the learned counsel for the respond .....

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o submit their objections as to how they are not liable to pay the service tax, by treating the impugned proceedings as a show cause notice, within a period of three weeks from the date of receipt of a copy of this order. Thereafter, the respondent shall consider the same and pass orders in accordance with law, after giving an opportunity of personal hearing to the petitioner company. The respondent shall not take any coercive steps to recover the service tax till the final orders are passed.&qu .....

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