The Senior Superintendent Of Post Offices vs Union Of India

Headnote AI-drafted · Editorially reviewed

These writ petitions were filed by various Senior Superintendents of Post Offices and Postmasters challenging Orders-in-Original passed by the Central Tax authorities confirming demands of Service Tax inclusive of cesses on taxable services, namely Courier Agency Service, Insurance Auxiliary Service and Business Auxiliary Service, provided during the period from 01.04.2014 to 30.06.2017, under Section 73 of the Finance Act, 1994 read with Section 174 of the CGST Act, 2017, along with penalties imposed under Sections 77 and 78 of the Finance Act, 1994.

The petitioners contended that the impugned orders were illegal, arbitrary, high-handed and violative of the principles of natural justice and Article 14 of the Constitution of India. Interim relief was sought for suspension of the Orders-in-Original and restraining the respondents from taking any coercive steps pending disposal of the writ petitions.

The Andhra Pradesh High Court at Amravati, comprising G. Narendar J and Kiranmayee Mandava J, heard the petitions and considered the prayers for writ of mandamus to set aside the impugned Orders-in-Original confirming service tax demands and penalties against the postal department establishments.

Catchwords: Service Tax Courier Agency Service Insurance Auxiliary Service Business Auxiliary Service Order-in-Original Finance Act 1994 CGST Act 2017 Department of Posts writ of mandamus penalty natural justice Article 226 Article 14