Case Law Details
Tamil Nadu Generation and Distribution Corporation Ltd. (TANGEDCO) Vs Principal Commissioner (Madras High Court)
The present Writ Petition is filed challenging the Order-in Original passed by the respondent on 15.09.2018.
2. The contention of the learned counsel for the petitioner is that the petitioner has not submitted their explanation or defence statement and requested time on the ground that some Writ Petitions are pending. However, without granting any further time, the respondent has passed the final order and therefore, the writ petitioner is constrained to move the present Writ Petition.
3. This Court has dealt with the other Writ Petitions, filed quashing the show cause notices issued, and a direction is issued to complete the exercise by providing an opportunity to the writ petitioners.
4. The learned counsel for the petitioner made a submission that in view of the pendency of the Writ Petitions questioning the authority of the respondents demanding Service Tax to be paid by the petitioners, the petitioner has not submitted their defence statement, nor produced any documents, enabling the authority to consider the issues. However, the final order impugned is passed unilaterally without considering any of the points in favour of the petitioner. Thus, the matters are to be remanded back.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
