TMI Blog2019 (5) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent that the impugned Show Cause Notice has been issued only in accordance with law. The impugned Show Cause Notice cannot be quashed by this Court. However, the respondent is directed to pass final orders, after considering all the objections raised by the petitioner - petition disposed off. - W.P.(MD).No.11054 of 2019 And W.M.P.(MD) No.8416 of 2019 - - - Dated:- 30-4-2019 - Mr. Justice Abdul Quddhose For the Petitioner : Mr.Joseph Prabakar For the Respondent : Mr.R.Aravinthan Standing Counsel ORDER The instant writ petition has been filed challenging the Show Cause Notice dated 13.01.2017 issued by the respondent under the Finance Act, 1994, calli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fee, admission fee, Special fee, Laboratory/Computer/Internet fee, Library fee, Sports fee, Placement and Training fee, Maintenance and Amenities fee, Extra curricular activities fee and other recurring expenditure and development charges. 5.Referring to the aforesaid Section 66D of the Finance Act, 1994 as well as the Fee Fixation Order passed by the Fee Fixation Committee, the learned counsel for the petitioner would submit that the impugned Show Cause Notice has been issued without authority under law and therefore, the petitioner is entitled to file a writ petition under Article 226 of the Constitution of India, challenging the impugned Show Cause Notice. 6.Mr.R.Aravinthan, learned Standing Counsel, ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fee and that alone the petitioner can collect from the students under the fee fixation order dated 13.06.2013 and the said fees does not include service tax. But despite the same, the respondent has demanded payment of service tax from the petitioner. 10.Being a Show Cause Notice, it is settled law that it can be challenged under Article 226 of the Constitution of India only when it has been issued without authority under law. Even though the petitioner submitted that the impugned Show Cause Notice has been issued without authority under law, it is the case of the respondent that the impugned Show Cause Notice has been issued only in accordance with law. This being the case, the impugned Show Cause Notice cannot be quashed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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