M/S.P.R.Mani Air Fridge And v. The Assistant Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 10.06.2022

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH M/s P.R.Mani Air Fridge & Electronics 154, Car Street, Tiruvannamalai - 606 601 Rep by its Propritrix R.Durga ... Petitioner in both W.P.'s Vs.

1.The Assistant Commissioner, Office of the Assistant Commissioner of Central Excise, No.9-A, Solai Nagar, Sudhakar Nagar, Villupuram - 607 605.

2.Bharat Sanchar Nigam Limited (BSNL) Rep by its General Manager, Vellore.

... Respondents in both W.P.'s PRAYER: Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Prohibition, prohibiting the first respondent from proceeding further with his communications dated 03.05.2012 and 14.09.2011 in C.No.V/15/BAS/52/2012-ST.UCD.(PR) and C.No.V/15/ST/37/2011-Adj as it is without jurisdiction.

(For both W.P.'s) For Petitioner : Mr.N.Muralikumaran for M/s.MCGAN Law Firm For Respondents : Mr.V.Sundareswaran Senior Panel Counsel - R1 No Appearance - R2

O R D E R

Heard Mr.N.Muralikumaran, learned counsel for the petitioner and Mr.V.Sundareswaran, learned Senior Panel Counsel for R1. There is no appearance for R2.

2. Both learned counsel concur on the position that identically placed petitioners have approached this Court seeking similar relief to what is sought for by the petitioner now and the ratio of the orders passed in those cases will be fully applicable in the cases of the present petitioner as well.

3. The petitioner is a dealer in Sim Cards and Recharge coupons of Bharat Sanchar Nigam Limited (BSNL). It challenges show cause notices dated 03.05.2012 and 04.09.2011 which calls upon it to show cause why service tax not be levied for the activity of marketing and distribution of Cellular Mobile Telephone Service as a franchise of BSNL under the category 'Business Auxiliary Services'.

4. The learned counsel for the petitioner would submit that BSNL has, in fact, collected the entirety of the service tax from the customers and has remitted the amount to the department and hence no further liability should be mulcted upon it. According to learned counsel for the petitioner, the issue has been decided by the respondent authorities in various appeals and the petitioner is fully entitled to the benefit of the same. In such circumstances, he would

request that he may be permitted to present the orders as aforesaid as well as the relevant facts and legal position, before the authority.

5. I accede to the request of the petitioner, particularly for the reason that the impugned documents are only show cause notices and hence it would be appropriate that the petitioner appear before the authorities, in response to the same.

6. The petitioner is permitted to file its objections to the show cause notices, placing reliance on such materials including orders as it deems fit, within a period four weeks (4) from today. Upon receipt of the objections and annexures, if any, the authority will consider the same, hear the petitioner and pass orders in accordance with law within a period of four (4) weeks from date of conclusion of personal hearing.

7.With this, these writ petitions stand disposed. No Costs. kbs 10.06.2022 Index : Yes / No Speaking Order To 1.The Assistant Commissioner, Office of the Assistant Commissioner of Central Excise, Villupuram Division, No.9, Solai Nagar (Sudhakar Nagar), Villupuram - 607 605.

Dr.ANITA SUMANTH, J.

kbs 2.General Manager, Bharat Sanchar Nigam Limited (BSNL), Vellore.

10.06.2022