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ALD Automotive Private Limited Versus Union of India & Others

2016 (5) TMI 568 - DELHI HIGH COURT

Maintainability - Territorial jurisdiction - Petitioner contended that since the demand for service tax is in relation to transactions in Delhi as well, a part of the cause of action arises within the territorial jurisdiction of this Court - Held that:- the Court notes that prayer (a) of the petition is for a declaration that the transactions sought to be subject to service tax are not in fact amenable to service tax as they are “deemed sales” in terms of Section 65(105) of the Finance Act, 1994 .....

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use Notices (SCNs) which preceded the said order covered transactions relating to the lease of vehicles in Delhi as well. In other words, the transactions covered by the SCNs were not limited to the territory of Mumbai. - Therefore, in the light of law explained by the decisions of the Supreme Court in various cases and the principles crystallized in the judgment of the Five-Judge Bench of this Court in Sterling Agro Industries v. UOI [2012 (6) TMI 76 - DELHI HIGH COURT - LB], the Court is o .....

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counsel, Government of NCT of Delhi. Mr Rahul Kaushik, Senior Standing counsel with Mr Dhanesh Kumar, Advocate for Income Tax Department. ORDER 1. On the question of maintainability of the present petition, Mr J K Mittal, learned counsel appearing for the Petitioner, has drawn the Court s attention to the specific facts pleaded in paras 3 and 7 of the petition. It is stated therein that the Petitioner is engaged in the business of operating leases of vehicles across India for which purpose it ha .....

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the Petitioner, in respect of which a demand has been confirmed by the impugned order dated 4th November, 2015 passed by Respondent No.3 at Mumbai, includes transactions that were conducted in Delhi and in respect of which the Petitioner has paid Value Added Tax (VAT) in terms of the Delhi Value Added Tax Act, 2004 (DVAT Act). 3. The Petitioner does not deny that it has, for the purposes of service tax, a centralized registration at Mumbai, in respect of all its transactions throughout India. H .....

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a (2004) 6 SCC 254, Alchemist Ltd. v. State Bank of Sikkim (2007) 11 SCC 335, Rajendra Chingaravelu v. R. K. Mishra, Additional Commissioner of Income Tax (2010) 1 SCC 457, Eastern Coalfields Ltd. v. Kalyan Banerjee (2008) 3 SCC 456, Cannon Steels Pvt. Ltd. v. Commr. of Customs (Export Promotion) 2007 (218) ELT 161 (SC) and the recent decision in Nawal Kishore Sharma v. Union of India (2014) 9 SCC 329. The Court has also perused the judgment of a Five Judge Bench of this Court in Sterling Agro I .....

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ull Bench that the sole cause of action emerges at the place or location where the tribunal/appellate authority/revisional authority is situate and the said High Court (i.e., Delhi High Court) cannot decline to entertain the writ petition as that would amount to failure of the duty of the Court cannot be accepted inasmuch as such a finding is totally based on the situs of the tribunal/appellate authority/revisional authority totally ignoring the concept of forum conveniens. (b) Even if a miniscu .....

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he High Court to decide the matter on merits. The High Court may refuse to exercise its discretionary jurisdiction by invoking the doctrine of forum conveniens. (d) The conclusion that where the appellate or revisional authority is located constitutes the place of forum conveniens as stated in absolute terms by the Full Bench is not correct as it will vary from case to case and depend upon the lis in question. (e) The finding that the court may refuse to exercise jurisdiction under Article 226 i .....

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Ltd. (supra). (g) The conclusion of the earlier decision of the Full Bench in New India Assurance Company Limited (supra) that since the original order merges into the appellate order, the place where the appellate authority is located is also forum conveniens is not correct. (h) Any decision of this Court contrary to the conclusions enumerated hereinabove stands overruled. 6. Much of the arguments before this Court advanced by Mr Mittal and Mr Rahul Kaushik, learned counsel for the Respondents, .....

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ombay High Court as far as the other prayers are concerned. 7. The Court notes that prayer (a) of the petition is for a declaration that the transactions sought to be subject to service tax are not in fact amenable to service tax as they are deemed sales in terms of Section 65(105) of the Finance Act, 1994 (upto 30th June, 2012) and Section 65B (44) of the Finance Act, 1994 (with effect from 1st July, 2012). This declaration will cover the Petitioner s transactions throughout India and would not .....

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