Accel It Resources Ltd., v. The Assistant Commissioner Of

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 14.07.2021

CORAM

THE HON'BLE Mr. JUSTICE S.M.SUBRAMANIAM W.P.No.7320 of 2014 Accel IT Resources Limited No.75, Nelson Manickam Road, Aminjikarai, Chennai - 600 029, Rep.by its Director

...Petitioner

Vs 1.The Assistant Commissioner of Service Tax, Designated Authority [VCES], Office of the Commissioner of Service Tax, Newry Towers, No.2054-I, II Avenue, Anna Nagar, Chennai - 600 040.

2.The Secretary, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, Government of India, Room No.46, North Block, New Delhi - 110 001.

... Respondents PRAYER : Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records of the 1st respondent's Order No.05/2013 - 14 (VCES) dt.25.02.2014 ("impugned Order") and quash the same and consequentially direct the 1st respondent to allow the petitioner Company to avail of the Service Tax Voluntary Compliance Encouragement Scheme, 2013 under the Finance Act 1994 (as amended by the Finance Act 2013) in respect of the tax dues of Rs.17,13,676/- towards commercial training and coaching services declared in the petitioner's VCES Application No.VCES/Chennai - STC/1291 dt.28.12.2013. For Petitioner : No appearance For Respondents: Mr.V.Sundareswaran

O R D E R

The Matter is listed for hearing on 06.07.2020, there was no representation on behalf of the writ petitioner. Once again, https://hcservices.ecourts.gov.in/hcservices/

this case is listed for hearing on 08.07.2021 under the caption "for dismissal". But, today i.e., 14.07.2021, also none represented on behalf of the writ petitioner.

2. Thus, the writ petition stands dismissed for Nonprosecution. However, there shall be no order as to costs. Sd/- Assistant Registrar(CS IX) //True Copy// Sub Assistant Registrar pns To 1.The Assistant Commissioner of Service Tax, Designated Authority [VCES], Office of the Commissioner of Service Tax, Newry Towers, No.2054-I, II Avenue, Anna Nagar, Chennai - 600 040.

2.The Secretary, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, Government of India, Room No.46, North Block, New Delhi - 110 001.

+1cc to M/s.V.Sundareswaran, Advocate SR.33173 W.P.No.7320 of 2014 ssv[co] srg 06/08/2021 https://hcservices.ecourts.gov.in/hcservices/