Madras High Court
M/S.Trinity'S Clearing And ... vs Union Of India on 17 June, 2021
W.P. No.11268, 10179 & 10178 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 17.06.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. No.11268, 10179 & 10178 of 2020
WMP.Nos.12376,, 12378 & 13735 of 2020
M/s.Trinity's Clearing and Shipping Agencies,
Rep. by its Partner:
S.Alexander ...Petitioner in all WPs
Vs
1.Union of India
Rep.by its Secretary to Govt.,
Dept. of Revenue,
Ministry of Finance,
North Block, New Delhi ..R1 in all WPs
2.The Additional Commissioner of GST and Central Excise
Chennai North Commissionerate,
No.26/1, Mahatma Gandhi Road,
Nungambakkam, Chennai-600034 ...R2 in WP.No.11268 of 2020
3.The Assistant Commissioner of GST
and Central Excise, Egmore Division,
Chennai North Commissionerate,
Newry Towers, 1st Floor,
Plot No.2054, I Block, II Avenue,
12th Main Road, Anna Nagar,
Chennai-600040
...R2 in W.P.No.10178 & 10179 of 2020
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W.P. No.11268, 10179 & 10178 of 2020
Prayer in W.P.No.11268 of 2020: Writ Petition filed under Article 226 of the Con-
stitution of India praying to Writ of certorari calling for the records relating to the
impugned order in original No.04/2020 dated 06.02.2020 issued by the 2 nd
respondent and quash the same.
Prayer in WP.No.10178 & 10179 of 2020: Writ Petitions filed under Article 226 of
the Constitution of India praying to Writ of certorari calling relating to the impugned
statements of demand No.18/2019 and 05/2019 dated 15.04.2019 11.02.2020
respectively, issued by the 2nd respondent and quash the same.
For Petitioner : Mr.M.A.Mudimannan
For Respondents : Mr.A.P.Srinivas
Senior Standing Counsel
COMMON ORDER
The challenge is to order-in-original dated 06.02.2020 and statements of
demand dated 15.04.2019 and 11.02.2020. Admittedly, the issue involved is factual
and there is a clear finding in the impugned order to the effect that break up of
service charge received by the petitioner during the period in question have not been
produced by them.
2. The reply filed also does not contain the bifurcation of the amounts liable to
service tax and the reimbursable expenses, which are excludible. In the absence of
such details, the Assessing Officer cannot be faulted in having brought to tax the
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W.P. No.11268, 10179 & 10178 of 2020
entire amount. It is thus appropriate that the petitioner file statutory appeals in order
that these factual aspects may be looked into.
3. Hence, in line with the decision of the Supreme Court in a series of
judgments, viz., In Re: Cognizance for Extension of Limitation dated 23.03.2020,
06.05.2020, 10.07.2020, 08.03.2021 and M/s.SS Group Pvt. Ltd. V. Aaditiya J. Garg
& another (Civil Appeal No.4085 of 2020 dated 17.12.2020) extending the
limitation for filing of appeals, petitioner is granted 30 days time from today to file
appeals. This is for the reason that the present Writ Petitions have been pending on
the file of this Court since 11.01.2021.
4. Such appeals, if filed within the period as aforesaid, will be taken on file
by the Appellate authority without reference to limitation, but ensuring all other
statutory conditions and considered on merits and in accordance with law.
5. These writ petitions are disposed in the above terms. Connected
miscellaneous petitions are closed. No costs.
17.06.2021
ska
Index: Yes
Speaking order
Note:Registry is directed to return the original impugned order.
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https://www.mhc.tn.gov.in/judis/
W.P. No.11268, 10179 & 10178 of 2020
DR. ANITA SUMANTH, J.
To
1.Union of India
Rep.by its Secretary to Govt.,
Dept. of Revenue,
Ministry of Finance,
North Block, New Delhi
2.The Additional Commissioner of GST and Central Excise
Chennai North Commissionerate,
No.26/1, Mahatma Gandhi Road,
Nungambakkam, Chennai-600034
3.The Assistant Commissioner of GST
and Central Excise, Egmore Division,
Chennai North Commissionerate,
Newry Towers, 1st Floor,
Plot No.2054, I Block, II Avenue,
12th Main Road, Anna Nagar,
Chennai-600040
W.P. No.11268, 10179 & 10178 of 2020
WMP.Nos.12376,, 12378 & 13735 of 2020
17.06.2021
https://www.mhc.tn.gov.in/judis/
