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2017 (3) TMI 1760 - HC - Service TaxCoverage of the University under the Finance Act 1994 - HELD THAT - The University through its authorised representative shall appear before the respondent Authority on 12.04.2017 on which date or on a near date a hearing shall be notified for which personal acknowledgment shall be taken from the authorised representative and hearing shall be proceeded with and orders passed within one month from the date of hearing. Petition disposed off.
Issues Involved:
1. Proceedings initiated by the respondent department as per Ext.P6 based on objection filed as per Ext.P5 regarding coverage of the University under the Finance Act, 1994. Analysis: The judgment addresses the aggrievement of the petitioner with the proceedings initiated by the respondent department as per Ext.P6, following an objection filed as per Ext.P5 regarding the coverage of the University under the Finance Act, 1994. The respondent department issued a notice to the petitioner, as evidenced by Exts.P1 to P4, and subsequently a summons under Ext.P6 was issued, directing the University to produce affiliation details. The learned Standing Counsel for the respondent contended that the objection was found unsustainable, leading to the issuance of the summons. However, the court observed that before initiating further proceedings, an order determining the coverage of the University under the Act should have been issued. The court directed the University to appear before the respondent Authority on a specified date for a hearing, ensuring that orders are passed within one month from the date of the hearing. Ext.P6 was set aside due to a technical defect of lack of application of mind on the objection, emphasizing that it does not reflect on the merits of the matter. In conclusion, the writ petition was disposed of by the court, providing clarity on the procedural irregularity in the respondent department's actions and setting a framework for a fair hearing and decision-making process regarding the coverage of the University under the Finance Act, 1994.
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