Axiom Limited v. Union Of India And 3 ORS

suresh 22-WPL-561.2017.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION {L} NO.561 OF 2017 Axiom Limited .... Petitioner Vs.

Union of India & Others .... Respondents Mr. Chetan Kapadia with Mr. Huzefa Khokhawala, Mr. Prithviraj Choudhari & Ms Janki Garde i/by M/s. Nankani & Associates for the Petitioner. Mr. Pradeep S. Jetly with Mr. Sham V. Walve for Respondent Nos.1 to 3.

Mr. Vishal Sheth i/by Mr. Bimal Rajashekhar for Respondent No.4.

CORAM: S.C. DHARMADHIKARI & B.P. COLABAWALLA, JJ.

DATE : FEBRUARY 27, 2017 P.C:

1.

Heard. The petitioner has no cause of action for neither the petitioner is proceeded against for recovery of the service tax nor has the petitioner any grievance with the Service Tax Commissionerate. We do not see why at the instance of such a party we should entertain any legal or constitutional

suresh 22-WPL-561.2017.doc challenge. Hence, the petition is dismissed.

2.

Mr. Kapadia has tendered an additional affidavit of the petitioner but that does not make any change in the above situation. The affidavit is taken on record. That affidavit, at best, indicates that the service tax levied and assessed on the transaction terming it as a service rendered by respondent No.4. On the basis of an alleged invoice issued by respondent No.4 the petitioner proceeds to raise a Constitutional challenge and that is hardly any ground to allow that to be raised. (B.P. COLABAWALLA, J.) (S.C. DHARMADHIKARI, J.)