HONOURABLE SRI JUSTICE R. SUBHASH REDDY AND HONOURABLE SRI JUSTICE M.SATYANARAYANA MURTHY WRIT PETITION No. 14358 OF 2014 Dated: 8th May, 2014 BETWEEN M/s. SLR Infrastructure Pvt. Ltd., Hyderabad.
…Petitioner And The Commissioner of Central Excise, Customs And Service Tax, Hyderabad and others.
…..Respondents HONOURABLE SRI JUSTICE R. SUBHASH REDDY AND HONOURABLE SRI JUSTICE M.SATYANARAYANA MURTHY WRIT PETITION No.14358 OF 2014 ORDER: ( per the Hon'ble Sri Justice R. Subhash Reddy) Heard Sri D.Prakash Reddy, learned Senior Counsel appearing for the petitioner, and also the learned counsel for the respondents.
This writ petition is filed seeking a writ of mandamus to declare the action of the 1st respondent in issuing letter dated 23.4.2014 directing the petitioner to appear for personal hearing on 8.5.2014 without deferring the hearing as requested by the petitioner and further depriving the petitioner’s right arising under Section 32 E(d) of the Central Excise Act, 1944 (for short ‘the Act’) to file an application before the Settlement Commission as illegal and arbitrary.
The petitioner claims to have taken Sub-contract works from respondent Nos. 2 and 3. It is not in dispute that on such works, the petitioner is liable to pay tax under the Value Added Tax Act, 2005. When notice was issued by the respondents to determine the tax payable by the petitioner, the petitioner had been taking time to reply to the same. It is the case of the petitioner that it is also seeking settlement by moving the authority under Section 32E(d) of the Act.
The letter dated 23.4.2014 is a show cause notice issued for personal hearing of the petitioner. It is submitted by the learned Senior Counsel appearing for the petitioner that if three months’ time is granted, the petitioner is prepared to pay the tax, which is due to the respondents.
Reasonable time is already granted to the petitioner. In that view of the matter, we are not prepared to accept the contention of the petitioner for grant of time to defer the hearing pursuant to show cause notice dated 23-04-2014. However, having regard to the financial stringencies expressed by the petitioner and further it is stated that certain amounts are due from the Government to the petitioner, we deem it appropriate to dispose of the writ petition with a direction to the 1st respondent to defer the personal hearing for a further period of four weeks pursuant to the show cause notice dated 23.4.2014 and take appropriate steps after conducting further enquiry in the matter. It is also open for the petitioner in the meantime to approach the Settlement Commission as contemplated under Section 32E(d) of the Act. After expiry of the period of four weeks, it is open to the 1st respondent to pass appropriate orders pursuant to show cause notice dated 23.4.2014.
The writ petition is accordingly disposed of.
Consequently, the miscellaneous applications, if any pending, shall also stand disposed of. No costs.
R. SUBHASH REDDY,J M.SATYANARAYANA MURTHY, J Date: 8th May, 2014 Pnb/lur