Case Law Details
Cheteshwar Arvind Pujara Vs UOI and Ors. (Bombay High Court)
1. The petitioner is an Indian citizen. He is a businessman and says that he plays international cricket representing India. He also plays domestic cricket. He participated in what is known as Indian Premier League (IPL). He was one of the players chosen by the franchisee Knight Riders Sports Private Limited. This franchisee is owner of one team in the IPL, namely, Kolkata Knight Riders. An agreement of 21 st April, 2008 with the petitioner was executed by this franchisee.
2. An intelligence was gathered, inquiry made and the service tax section of the Headquarter, namely, Central Excise Commissionerate, Rajkot issued summons, summoning the petitioner for inquiry. That inquiry culminated in an order against the petitioner, but what the petitioner terms is entirely one sided exercise contrary to the principles of natural justice. The petitioner could not attend the hearing on account of his personal difficulties and professional commitments.
3. The matter was carried in appeal and one Chartered Accountant firm was engaged to represent the petitioner. However, from the record, the petitioner says, it is evident that the appeal was dismissed as beyond time.
4. Mr. Jetly appearing for the respondents raised a preliminary objection to the maintainability of the petition by submitting that the orders under challenge can be appealed to the Customs, Excise and Service Tax Appellate Tribunal and its Zonal Bench. There, the issues of the order-in-original being violative of principles of natural justice and the appeal being dismissed erroneously on account of limitation can be urged. Hence, we should not entertain the writ petition.
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