Neha Diagnostic Services v. Union Of India And Another
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IN THE HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD (Special Original Jurisdiction) FRIDAY,THE THIRTIETH DAY OF DECEMBER TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN ANI) THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY WRIT PETITION NO: 46542 OF 2022 Between:
Neha Diagnostic Services, 3-8/1, Ground Floor, Beside Kotak Mahindra Bank, Pillar No. 41557, Chaitanyapuri, Dilsuknagar, Hyderabad- 500036, Rep. by its Partner, Dr.Reddappagari Ravindra Reddy, S/o Late Reddappagari Venkata Rami Reddy, Aged about 53 years.
...PETITIONER AND 1.
Union of lndia, rep by its Secretary, Government of lndia lvlinistry of Finance, 3rd Floor Jeevan Deep Building, Sansad Marg New Delhi.l 1 0 001 . The Deputy Commissioner, Central Tax Saroornagar CGST Division, Ranga Reddy ...RESPONDENTS Petition under Anicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ or Direction or an Order more particularly one in the nature of WRIT OF MANDAMUS to declare the proceedings in C.No. lvl16l745l 2020-Adjn/130512022 dated 15-11-2022 (Order in Original No.25412122-Adjn (DC)-SI) issued by the 2nd respondent whereby confirming the demand of Rs.13,89,344l- imposing penalty of Rs.13,89,344l- and Rs.
10,000/- though the petitioner is exempted from the Service Tax and without examining the certain documents as being illegal, arbitrary, unconstitutional, without following due process of law, contrary to the provisions of Central Goods and Services Act 2017 and violative of Article 12, 14,21 of the constitution of lndia and consequently set-aside the impugned proceedings dated 15-11-2O22.
lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the proceedings in C.No.lV/16/7451 2020- Adjnl130512022 dated 15-1 12022 (Order in Original No 25112022-Adjn (DC)-ST) issued by the 2nd respondent , pendiqg disposal of the main writ petition. Counsel for the Petitioner: SMT. S MADHAVI .
Counsel for the Respondent No.1: SRl. B. MUKHERJEE FOR SRI.GADI PRAVEEN KUMAR (Dy. SOLICITOR GENERAL OF INDIA) Counsel for the Respondent No.2:MS. K. MAMATA CHOUDARY, FOR SRl. B. NARASIMHA SARMA The Court made the following: ORDER
THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HON'BLE SRI JUSTICE C.V,BHASKAR REDDY WRIT PETITION No.46542 of 2022 ORDER: (Per the Hon'ble the Chief Justice Ujjal Bllugan) Heard Ms. S.Madhavi, learned counsel for the petitioner and Mr. B.Mukherjee, learned counsel representing Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India for respondent No. 1. We have also heard Ms. K.Mamata Choudary, learned counsel representing Mr. B.Narasimha Sarma, learned Standing Counsel for respondent No.2. 2.
By filing this petition under Article 226 of the I \ Constitution of India, petitioner has assailed legality and validity of the order-in-original dated 15.17.2022 passed by the 2.a respondent confirming demand of Rs. 13,89,344.00 under Section 73(21 of the Finance Act, 1994 besides levy of interest and equivalent amount of penalty.
3.
We find that petitioner had responded to the show cause notice and made written submissions. Therefore, it is
HC] & CVBRJ W.l'.No.46542 of 2022 ,2 not a case of violation of prirrciples of natural justice. Against the order-ir-r original, petitioner has the remedy of filing appeal undcr Section 85 ol the Finance Act, 1994 rcad with Section 35-F of the Central Excise Act, 1944. 4.
That being the position, petitioner may fiie appeal before the appellate authoritl' under the aforesaid provision. 5.
Writ Petition is accordingly dismissed. However, there shall be no order as to costs.
6.
Miscellaneous applications pending, if any, in this Writ Petition shall stand closed.
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HIGH COURT DATED:3011212022 .\ LA& c\'t N a (r tJ-:'
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ORDER
WP.No.46542 of 2022 DISMISSING THE W.P.
WITHOUT COSTS.
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