The petitioners in all these Writ Petitions pray for reference to a Division Bench since allegedly a similar matter is pending consideration before the Division Bench in Writ Appeal. Evidently, the present Writ Petitions have been filed against show cause notices alleging liability under the Finance Act (for brevity, 'the Act'), 1994 for the services rendered by the petitioners being chitty transactions. The Writ Appeal is pending against an order passed by a learned Single Judge wherein, assessments were passed against the petitioners therein. 2. In the present case, it is only a show cause notice. The learned standing counsel appearing for the Union of India also relies on a judgment of a learned Single Judge wherein in similar matters, the very same subject matter at the stage of show cause notice, was involved. Interference was declined since it was only W.P.(C) Nos. 10564 of 2014 2 & connected cases a show cause notice wherein adjudicating authority under Section 83(A) of the Act was to decide on the liability to pay service tax.
3. In such circumstance, this Court is of the opinion that the very same orders can be passed in the aforesaid cases also, that the proceedings shall be completed within a period of two months from today. All the contentions of the petitioners against the liability as such are left open.
The Writ Petitions hence are closed. Needless to say that the petitioners would be issued with a notice posting the adjudication to a definite date affording personal hearing and all the objections shall be considered by the adjudicating authority.
Writ Petitions closed with the above directions.
Sd/-
K. VINOD CHANDRAN, JUDGE SB // True Copy // W.P.(C) Nos. 10564 of 2014 3 & connected cases