G.Manikandan v. The District Manager

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED:09.01.2017

CORAM:

THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU W.P.(MD)Nos.376 to 381 of 2017 G.Manikandan ... Petitioner in WP(MD).376/2017 K.Dharmalingam ... Petitioner in WP(MD).377/2017 S.Sathish Kumar ... Petitioner in WP(MD).378/2017 A.Prabhakaran ... Petitioner in WP(MD).379/2017 N.Krishnamoorthy ... Petitioner in WP(MD).380/2017 C.Sivakumar ... Petitioner in WP(MD).381/2017 Vs.

The District Manager, Tamilnadu State Marketing Corporation (TASMAC), Karur District.

... Respondent in all WPs.

COMMON PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, forbearing the respondent from making illegal oral demand of service tax upon petitioner.

(In All W.Ps.) For Petitioner : Mr. A.Chandrakumar COMMON ORDER These Writ Petitions are filed seeking for a Mandamus, forbearing the respondent from demanding service tax from the petitioner orally.

2. I do not think that the Authorities competent to collect tax will make any oral demand, as contended by the petitioner. Needless to say that if a demand is made in writing, it is for the petitioner to challenge the same before appropriate forum if the grievance of the petitioner is that such demand is illegal or against law. At this stage, this Court is not expressing any view on the contention of the petitioner on merits of such demand.

Accordingly, these Writ Petitions are dismissed as premature. No Costs. Sd/- Assistant Registrar(CS I) /True Copy/ https://hcservices.ecourts.gov.in/hcservices/ Sub Assistant Registrar

To The District Manager, Tamilnadu State Marketing Corporation(TASMAC), Karur District.

+1cc to Mr.A.Chandrakumar,Advocate in SRNo.2044 in WP(MD).376/17 W.P.(MD)Nos.376 to 381 of 2017 09.01.2017 pm anr/ss2/ksm/24.01.2017/2p/3c https://hcservices.ecourts.gov.in/hcservices/