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TMI Blog2014 (12) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... d if the real intention of the issuing authority is to proceed against the petitioner as a proposed assessee or payee of evaded tax, obviously at that stage, the aforesaid judgment of the Kerala High Court [2013 (7) TMI 431 - KERALA HIGH COURT] would be absolutely relevant. Therefore, we think that at this stage, the petitioner shall go to the Officer concerned, who has issued the summons. The aforesaid judgment of the Kerala High Court shall also be placed by the petitioner before the Officer concerned, who must see the said judgment and take note of it and follow the same without any demur. This exercise shall be completed within a period of four weeks from the date of communication of the order. Till such date, no coercive measures shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " 3. In order to obtain the above relief, the only material which has been placed before us to demonstrate that action is being taken to impose service tax are summons dated 10-1-2013 issued under Section 14 of the Central Excise Act, 1944 (for short 'the Act'). 4. Learned counsel for the petitioner drawing our attention to the entire text of the notice submits that this notice has been issued intending to impose Service Tax upon his client. He further submits that in view of the judgment of the Kerala High Court in South Malabar Trading Company, Vadakkancherry v. Union of India & Others in W.P. (C) No. 15867 of 2011(G) [2013 (31) S.T.R. 257 (Ker.)], the appropriate provision which had hitherto enabled the respondents to impose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt documents pertaining to M/s. Sri Devi Restaurant & Bar, 3-1-67, Cinema Road, Amalapuram for examination. SCHEDULE *Month-wise sales of alcoholic liquor and food made. *Copies of Bills raised to customers from 1-5-2011. *Month-wise procurement of alcoholic liquor from AP Beverages Corporation Ltd. *Copies of Sales Tax/VAT Returns submitted to the competent authority. *Copies of Balance sheet for 2011-12/Profit & Loss statement for 2011-12/Income Tax Return for assessment year 2012-13/Trial Balance for 2012-13. *Copy of Bank account statement of the licencee/firm from 1-5-2011. *Self attested copy of ID proof and address proof. All data may be furnished for the period from 1-5-2011 to 31-12-2012. If you fail to obey this summons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of the Kerala High Court would be absolutely relevant. Therefore, we think that at this stage, the petitioner shall go to the Officer concerned, who has issued the summons. The aforesaid judgment of the Kerala High Court shall also be placed by the petitioner before the Officer concerned, who must see the said judgment and take note of it and follow the same without any demur. This exercise shall be completed within a period of four weeks from the date of communication of the order. Till such date, no coercive measures shall be taken by the respondent-authorities. 9. Writ Petition No. 4889 of 2014 is accordingly disposed of. 10. Now, coming to the other writ petition, namely, Writ Petition No. 4910 of 2014 is concerned, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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