Navin Kumar Manoharan v. Senior Intelligence Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 11.7.2016

CORAM

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM Writ Petition No.28107 of 2004 and WVMP.No.1828 of 2006 Navin Kumar Manoharan, Managing Director, IMS Credit Services Pvt.Ltd.

...Petitioner

Vs The Senior Intelligence Officer, Directorate General of Central Excise Intelligence, Chennai Zonal Unit, C-3, C Wing, Rajaji Bhavan, Chennai-90.

...Respondent

PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari to call for the records of the respondent pursuant to the impugned summon dated 18.8.2004 and quash the same.

For Petitioner :

Mr.T.Prabhakar For Respondent :

Mr.V.Sundareswaran, SSC

ORDER

Heard Mr.T.Prabhakar, learned counsel for the petitioner and Mr.V. Sundareswaran, learned Senior Standing Counsel for the respondent.

2. The petitioner has filed this writ petition challenging the summons issued by the respondent calling upon the petitioner to appear in person and produce necessary records. The impugned summons has been issued under Section 14 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. https://hcservices.ecourts.gov.in/hcservices/

3. The contention of the petitioner is that the nature of service rendered by them is not taxable under the Finance Act, 1994.

4. However, since the impugned proceedings is only a summon, the question of quashing the same does not arise. The Hon'ble Supreme Court in the case of Commissioner of Customs, Calcutta Vs. M.M.Exports [reported in (2007) 212 ELT 165], held that the High Court should not interfere at the stage when the Department issues summons and the instant case is not an exceptional case where the High Court should interfere at the stage of issuance of summons. It is always open to the petitioner to raise all the contentions by appearing before the Department in person or through authorized representative. Therefore, the challenge fails.

5. Accordingly, the writ petition is dismissed, leaving it open to the respondent to proceed further in accordance with law after issuing a fresh notice/summons. No costs. Consequently, the above WVMP is closed.

-s/dAssistant Registrar True Copy Sub-Assistant Registrar To The Senior Intelligence Officer, Directorate General of Central Excise Intelligence, Chennai Zonal Unit, C-3, C Wing, Rajaji Bhavan, Chennai-90.

+1 cc to M/s.V.Sundareswaran Advocate sr.39132 +2 cc to Mr.C.T.Prabhakar Advocate sr.38428 WP.No.28107 of 2004 & WVMP.No.1828 of 2006 aa29/07/2016 https://hcservices.ecourts.gov.in/hcservices/