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

Headnote AI-drafted · Editorially reviewed

These batch writ petitions were filed by various Superintendents of Post Offices and Postmasters in Andhra Pradesh under Article 226 of the Constitution of India challenging Orders-in-Original issued by Service 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 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. The petitioners also challenged the imposition of penalties under Sections 78(1), 77(1)(a) and 77(2) of the Finance Act, 1994 read with Section 174 of the CGST Act, 2017 for non-registration and non-filing of ST-3 returns.

The petitioners contended that the impugned orders were illegal, arbitrary, high-handed and violative of the principles of natural justice as well as Article 14 of the Constitution of India. The demands related to services rendered by the Department of Posts, a government department, and the petitioners sought quashing of the orders-in-original along with interim relief by way of suspension of the impugned orders and restraint against coercive steps by the respondents pending disposal of the writ petitions.

The Andhra Pradesh High Court at Amravati, comprising a Division Bench of Justice G. Narendar and Justice Kiranmayee Mandava, heard the batch matters together given the common questions of law and fact involved relating to levy of service tax on postal services rendered by the Department of Posts during the pre-GST regime.

Catchwords: Service Tax Department of Posts Courier Agency Service Insurance Auxiliary Service Business Auxiliary Service Order-in-Original Finance Act 1994 CGST Act 2017 Section 73 Section 78 Section 77 penalty non-registration ST-3 returns Article 226 Writ of Mandamus natural justice Article 14 government department pre-GST regime