Government cannot direct assessing officer to take a particular view: HC

By Editor Service Tax Judiciary April 3, 2017

TaxGuru Citation: 2017 taxguru.in 391
Case Name: M/s. All India Association of Authorized Money Changers & Money Transfer Agents Vs The Union of India & Ors. (Bombay High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Bombay High Court

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HC held that The Central Government cannot direct the assessing officer to take a particular view of the matter as that would be a direct interference with his powers as an assessing officer. He has to exercise the powers in accordance with law.

Full Text of the High Court Judgment is as follows:-

By this writ petition under Article 226 of the Constitution of India, the petitioners are seeking following two reliefs:

“(a) that this Hon’ble Court be pleased to declare that the impugned Circular No.180/06/2014-ST dated 14.10.2014 issued by the Respondent No.3 is without jurisdiction, is ultra vires the Finance Act, 1944, and is of no effect and accordingly, set aside the same;

(b) that this Hon’ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the petitioners case and after going into the validity and legality thereof to quash and set aside the impugned Circular No.180/06/2014-ST dated 14.10.2014 issued by the Respondent No.3 to the extent it levy’s service tax on consideration received by the agents for rendering service to an overseas entity.”

2. The petitioners before us are association of authorized money changers and money transfer agents.