The Executive Officer vs. The Commissioner Of GST And Central Excise
Held
The Court recorded the submission of the learned counsel for the petitioner seeking permission to withdraw the writ petition. The petitioner's counsel also sought liberty to file a fresh writ petition, emphasizing that the petitioner had not been served with the Order in Original No. 28/2018, dated 16.08.2018. The Court accepted these submissions. Consequently, the writ petition was dismissed as withdrawn. Liberty was granted to the petitioner to challenge the Order in Original No. 28/2018, dated 16.08.2018, passed by the Assistant Commissioner of CGST & Central Excise, Madurai I Division, in accordance with law. No costs were imposed, and the connected miscellaneous petition was closed.
Facts
The petitioner, the Executive Officer of T.Kallupatti Town Panchayat, filed a writ petition seeking a Mandamus to direct the Indian Overseas Bank (4th respondent) to allow the Town Panchayat to operate its bank accounts. The bank had placed a communication dated 10.08.2020 from the Superintendent of Central Excise (3rd respondent). This communication informed the bank that the Assistant Commissioner of CGST & Central Excise had determined a sum of Rs. 8,83,684/- payable by the petitioner towards service tax dues and Rs. 1,08,360/- towards penalty for non-payment. The Superintendent directed the bank to remit the amounts lying to the credit of the petitioner's accounts. The petitioner stated they had not been served with the Order in Original No. 28/2018, dated 16.08.2018, which contained this determination.
Key Issues
1. Whether the petitioner is entitled to a Writ of Mandamus directing the 4th respondent bank to permit the operation of its bank accounts, given the communication from the GST authorities seeking remittance of dues? 2. Whether the petitioner's claim that they were not served with the Order in Original No. 28/2018 is a valid ground to seek liberty to challenge the said order in a fresh proceeding? Petitioner's Arguments: The petitioner argued that they had not been served with the Order in Original No. 28/2018, dated 16.08.2018, which formed the basis for the revenue's action to direct the bank to remit funds from their accounts. They sought liberty to challenge this order in accordance with law. Revenue's Arguments: The judgment does not record any specific arguments from the revenue respondents. However, their actions, as communicated through the Superintendent of Central Excise, indicate a demand for service tax dues and penalty, leading to the freezing of the petitioner's bank accounts.
Sections Cited
None explicitly mentioned as being discussed or forming the basis of the court's decision, other than the reference to an "Order in Original No. 28/2018" which is not a section of the Act.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 28.10.2020 CORAM THE HONOURABLE MR. JUSTICE ABDUL QUDDHOSE and W.M.P.(MD).No.12245 of 2020 The Executive Officer, rep. by its A.Susai Inba Rajesh, T.Kallupatti Town Panchayat, Madurai District. .. Petitioner Vs. 1.The Commissioner of GST & Central Excise, O/o. The Commissioner of GST & Central Excise, Headquarters, Madurai. 2.The Assistant Commissioner of GST and Central Excise, O/o The Assistant Commissioner of GST Tax and Central Excise, Madurai – I Division, No.5, V.P.Ratnasamy Nadar Road, Bibikulam, Madurai – 625 002. 3.The Superintendent of Central Excise, O/o The Superintendent of Central Excise, Thirumangalam Range, Thirumangalam, Madurai District. 4.The Branch Manager, Indian Overseas Bank, T.Kallupatti Branch, Rajapalayam Main Road, T.Kallupatti, Madurai – 625 702. .. Respondents PRAYER: Writ Petition is filed under Article 226 of Constitution of India for issuance of Writ of Mandamus, directing the 4th respondent to permit petitioner's Town Panchayat to operate Account Nos.023101000000224 and 023101000000227 as to make use of th
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