The Superintendent Of Post Offices vs Assistant Commissioner Of Central Tax

Headnote AI-drafted · Editorially reviewed

The Andhra Pradesh High Court at Amravati heard a batch of writ petitions filed by the Superintendent of Post Offices and Postmasters of various divisions challenging Orders-in-Original passed by the Central Tax authorities. The petitioners sought a writ of mandamus declaring 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, as illegal, arbitrary, high-handed and violative of principles of natural justice and Article 14 of the Constitution of India.

The demands in question were raised under Sections 73(1), 73(2) and 78(1) of the Finance Act, 1994 read with Section 174 of the CGST Act, 2017, in addition to penalties for non-registration within the prescribed time under Section 77(1)(a) and for non-filing of ST-3 returns under Section 77(2) of the Finance Act, 1994. The petitioners also filed interlocutory applications under Section 151 CPC seeking suspension of the impugned orders and restraint on coercive steps pending disposal of the writ petitions.

The Division Bench comprising G. Narendar J and Kiranmayee Mandava J took up the batch of writ petitions together, heard the Central Government Counsel for the petitioners and the Deputy Solicitor General and Standing Counsel for the respondents, and proceeded to pass orders on the petitions and connected interlocutory applications.

Catchwords: Service Tax Courier Agency Service Insurance Auxiliary Service Business Auxiliary Service Post Office Order-in-Original Writ of Mandamus Finance Act 1994 CGST Act 2017 Penalty Non-registration ST-3 returns Natural Justice Article 14 Article 226