Revenue

The Superintendent Of Post Office vs Additional Commissioner

Court

Date

10 July 2024

Case No.

Writ Petition Nos. 10434, 4844, 4845, 5081, 8063, 5167, 5170, 6343, 8377, 5542, 5688, 8724, 8753, 6138, 8734, 7448, 7449, 7486, 7927, 8888 & 8597 of 2

Result

Disposed

Bench

G. Narendar J, Kiranmayee Mandava J

Acts & Sections

Finance Act, 1994 §73(1) Finance Act, 1994 §73(2) Finance Act, 1994 §78(1) Finance Act, 1994 §77(1)(a) Finance Act, 1994 §77(2) Central Goods and Services Tax Act, 2017 §174

Also reported in

This judgment disposed of connected matters. The same reasons were delivered in the following 4 cases.

The Superintendent Of Post Offices vs The Assistant Commissioner Of Central Tax

          Writ Petition Nos. 10434, 4844, 4845, 5081, 8063, 5167, 5170, 6343, 8377, 5542, 5688, 8724, 8753, 6138, 8734, 7448, 7449, 7486, 7927, 8888 & 8597 of 2        

The Senior Superintendent Of Post Office vs The Deputy Commissioner Of Central Tax

          Writ Petition Nos. 10434, 4844, 4845, 5081, 8063, 5167, 5170, 6343, 8377, 5542, 5688, 8724, 8753, 6138, 8734, 7448, 7449, 7486, 7927, 8888 & 8597 of 2        

The Senior Superintendent Of Post Offices vs Union Of India

          Writ Petition Nos. 10434, 4844, 4845, 5081, 8063, 5167, 5170, 6343, 8377, 5542, 5688, 8724, 8753, 6138, 8734, 7448, 7449, 7486, 7927, 8888 & 8597 of 2        

The Superintendent Of Post Offices vs Assistant Commissioner Of Central Tax

          Writ Petition Nos. 10434, 4844, 4845, 5081, 8063, 5167, 5170, 6343, 8377, 5542, 5688, 8724, 8753, 6138, 8734, 7448, 7449, 7486, 7927, 8888 & 8597 of 2        

Headnote AI-drafted · Reviewed and approved

The petitioners, being various Superintendents of Post Offices and Postmasters under the Department of Posts, challenged Orders-in-Original passed by the Central Tax authorities confirming demands of Service Tax inclusive of cesses on taxable services viz. Courier Agency Service, Insurance Auxiliary Service and Business Auxiliary Service provided during the period 01.04.2014 to 30.06.2017, along with penalties imposed under the Finance Act, 1994 read with Section 174 of the CGST Act, 2017. The demands also included penalties for non-registration and non-filing of ST-3 returns.

The petitioners sought writs of Mandamus declaring the impugned Orders-in-Original as illegal, arbitrary, high-handed and violative of principles of natural justice and Article 14 of the Constitution of India. Interim applications were also filed seeking suspension of the impugned orders and restraint on coercive steps pending disposal of the writ petitions.

The Andhra Pradesh High Court at Amravati, comprising a Division Bench of G. Narendar and Kiranmayee Mandava JJ., heard the batch of writ petitions involving similar questions of law relating to liability of the Department of Posts to pay Service Tax on the specified taxable services rendered during the pre-GST period.

Catchwords: Service Tax · Department of Posts · Courier Agency Service · Insurance Auxiliary Service · Business Auxiliary Service · Finance Act 1994 · CGST Act 2017 · Order-in-Original · Writ of Mandamus · Natural Justice · Article 14 · Penalty · Non-registration · Non-filing of returns · Central Excise · GST · Batch petitions

Headnote © LegalFirms.in. Section 52(1)(q)(iv) of the Copyright Act, 1957 allows a court's judgment to be reproduced unless the court has prohibited it.

Full Judgment Text

          [Cites 33, Cited by 0]



 Andhra Pradesh High Court - Amravati
 The Superintendent Of Post Office vs Additional Commissioner on 10 July, 2024

_ ee ORIGINAL JURISDICTION) ~
WEDNESDAY, THE TENTH DAY OF JULY,
TWO THOUSAND AND TWENTY FOUR
'PRESENT:
THE HONOURABLE SRI JUSTICE G.NARENDAR
AND
THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA

WRIT PETITION Nos. 10434, ag4d, 428, 5081, 8063, 5167, 5170, 6343,
8377, 5542, 5688, 8724, 8753, 6138, end, 8734, ne, 7448, 7449, 7486,
7927, 8888 & &597 OF 2024

Wo.No.10434 of 2034:

Beiween:
1. The Serior Superintendent of Post Offices, Prakasam Division, Ongol        

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The Superintendent Of Post Office vs Additional Commissioner

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